...trade or business" means, in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not...the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for. its' exemption...

...entered into primarily for purposes which are • . substantially related (aside from the need of snch 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,...

..."unrelated trade or business" ans. In the caso of an organization cct to the tax Imposed by section any trade or business the conduct of which Is not...profits derived) to the exercise or performance by such organisation of Its charitable, educational or other purpose or function constituting the basis for...

...trade or business" means, in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not...the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption...

...in section 512. The term "unrelated trade or business" is defined in section 513 (a) of the Code as any trade or business the conduct of which is not...the exercise or performance by such organization of its exempt functions. Section 513 (c) of the Code provides that for the purposes of this section the...

...such trade or business. Section 513(a) of the Code defines the term "unrelated trade or business" as any trade or business the conduct of which is not...the exercise or performance by such organization of its exempt functions. Section 513(c) of the Code provides that an activity does not lose identity as...

...unimportant qualifications, section 513 (a) of the Code defines the term "unrelated trade or business" as damages received (whether by suit or agreement) on account of personal injuries or sickness" its exempt functions. Section 1.513-l(c)(l) of the Income Tax Regulations provides in substance that...

...513 of the Code to mean, in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not...the exercise or performance by such organization of its exempt purposes or functions. Section 1.513-1 (d) (2) of the regulations provides that trade or...

...with certain modifications. Section 513 of the Code defines the term "unrelated trade or business" as any trade or business the conduct of which is not...the profits derived ) to the exercise or performance of such organization of its charitable, educational, or other purpose or function constituting the...

...within a larger aggregate of similar activities or within a larger complex of other endeavors which is related (aside from the need of such organization...or the use it makes of the profits derived) to the exempt -' purposes of the organization. 22 "SEC. 4944. INVESTMENTS WHICH JEOPARDIZE CHARI23 TABLE PURPOSE....