When Does An Organization In Georgia Qualify As a Purely Public Charity ?

In York Rite Bodies of Freemasonry &c. v. Bd. of Equalization &c., 261 Ga. 558 at 558-559 (2) (a) (408 S.E.2d 699) (1991), the Supreme Court set forth the test for determining whether an organization qualifies as a purely public charity. This test requires that: (1) the institution must be devoted entirely to charitable pursuits; (2) the charitable pursuits must be for the benefit of the public; (3) the property must be used exclusively for those charitable pursuits.