Defining Charitable (Rescinded December 11, 1980)

AUTHORITY: section 144.270, RSMo 1978 S.T. regulation 040-1 was last filed Oct. 28, 1975, effective Nov. 7, 1975. Rescinded: Filed Aug. 13, 1980, effective Dec. 11, 1980. World Plan Executive Counseling v. Director of Revenue, Case No. RS-79-0055 (A.H.C. 8/23/82). Taxpayer was not entitled to sales and use tax exemption for taxes associated with the construction of two transcendental meditation academies because its activities do not relieve government of the burden of providing a service which would otherwise be a governmental responsibility. Therefore, taxpayer is not a charitable organization pursuant to section 144.030.2(19), RSMo.