§6.

§6.5–101. (a) In this title the following words have the meanings indicated. (b) (1) “Charitable asset” means property that is given, received, or held for a charitable purpose, including all interest in: (i) real property; or (ii) tangible or intangible personal property. (2) “Charitable asset” includes: (i) cash; (ii) remainder interests; (iii) conservation or preservation easements or restrictions; and (iv) charitable contributions. (3) “Charitable asset” does not include property acquired or held for a for–profit purpose. (c) “Charitable purpose” means the relief of poverty, the advancement of education or religion, the promotion of health, the promotion of a governmental purpose, or any other purpose whose achievement is beneficial to the community.