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Duke law journal
2 As used herein, the word "charitable" refers to the entire area of organizations which themselves are tax-exempt and contributions to which are tax-deductible. Thus, included therein are colleges and universities (as well as other types of educational organizations), health and welfare organizations, religious organizations, and the like.doi:10.2307/1371352 fatcat:e2kvxy66unchxlab4knmgws75y