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C

CHARGE AND DISCHARGE

by Law Professor

Under the former system of equity practice, this phrase was used to characterize the usual method of taking an account before a master. After the plaintiff had presented his "charge," a written statement of the items of account for which he asked credit the defendant filed a counter-statement, called a "discharge," exhibiting any claims or demands he held against the plaintiff. … [Read more...] about CHARGE AND DISCHARGE

CHARITABLE ORGANIZATION

by Law Professor

A nonprofit organization whose purpose and mission is to benefit the public in certain instances such as for education, religious and scientific purposes. The Internal Revenue Code defines the requirements which a charitable organization must meet in order to qualify for beneficial tax treatment under section 501(c)(3) of the IRC. … [Read more...] about CHARITABLE ORGANIZATION

CHARGE DES AFFAIRES

by Law Professor

(Charge' des Affaires) (Charge' D'Affaires) international law. These phrases, the first of which is used in the acts of congress, are synonymous. 2. The officer who bear; this title is a diplomatic representative or minister of an inferior grade, to whose care are confided the affairs of his nation. He has not the title of minister, and is generally introduced and admitted … [Read more...] about CHARGE DES AFFAIRES

CHARITABLE TRUST

by Law Professor

A trust created whose purpose is to distribute money to benefit a charitable purpose such as to help those in need afford an education, for scientific research, etc. Any trust which consists of a substantial gift to a charity which usually results in the grantor (the person creating the trust) being able to appreciate some income and estate tax savings. … [Read more...] about CHARITABLE TRUST

CHARGE DES AFFAIRES, OR CHARGE D'AFFAIRES

by Law Professor

The title of a diplomatic representative of inferior rank. He has not the title or dignity of a minister, though he may be charged with the functions and offices of the latter, either as a temporary substitute for a minister or at a court to which his government does not accredit a minister. In re Baiz, 135 U. S. 403, 10 Sup. Ct 854, 34 L. Ed. 222; Hollander v. Baiz (D. C.) 41 … [Read more...] about CHARGE DES AFFAIRES, OR CHARGE D'AFFAIRES

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