...considered a business lease if — (i) such lease is entered into primarily for purposes which are substantially related (aside from the need of such...organization for income or funds or the use it makes of the rents derived) to the exercise or performance by such organization of its charitable, educational,...

...activities or within a larger complex of other endeavors which is related (aside from the need of the organization for income or funds or the use it makes of the profits derived) to the exempt purposes of the organization. (5) Certain elderly care facilities For purposes of this section...

...in the case of any organization subject to the tax imposed by section 421 (a), any trade or business the conduct of which is not substantially related...such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption under section 101 (or, in the...

...means, in the case of an organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related...by such organization of its charitable, educational or other purpose or function constituting the basis for its exemption under section 501 (or, in the...

...means, in the case of an organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related...by such organization of its charitable, educational or other purpose or function constituting the basis for its exemption under section 501 (or, in the...

...of any organization subject to the taz Imposed by section 611, any trade or business the conduct oí which Is not substantially related (aside from the...such organization of Its charitable, educational, or other purpose or function constituting the basla for Its exemption under section 601 (or, in the...

...condition is that the trade or business must not be substantially related (aside from the need of the organization for income or funds or the use it makes...such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption under section 501, or, in the...

...means, in the case of any organization subject to the tax Imposed by section 611, any trade or business the conduct of which Is not substantially related...such organization for Income or funds or the use It malees of the profits derived) to the exercise or performance by such organization of Its charitable,...

...or incurred for a purpose or activity that is not substantially related (aside from the need of the organization for income or funds or the use it makes...profits derived) to the exercise or performance by the organization of its charitable, educational or other purpose or function constituting the basis...

...shall not be considered a business lease if such lease is entered into primarily for a purpose which is substantially related (aside from the need of such...organization for income or funds, or the use it makes of the rents derived) to the exercise or performance by such organization of its charitable, educational,...