...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...

...of any organization subject to the tax Imposed by section 511, any trade or business the conduct oí which Is not substantially related (aside from the...constituting the basis for its exemption under section 601 (or. In the case of an organization described In section 511 (a) (2) (B) , to the exercise or performance...

...tax imposed by section 1, any trade or business the conduct which is not substantially related side from the need of such organization for income or funds...constituting the basis for its exemption under section 501 (or, in the case of an organization described in section 511(a)(2)(B), to the exercise or performance...

...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...constituting the basis for its exemption under section 501, or, in the case of an organization described in section 511 (a) (2) (B) (governmental colleges,...

...trade or business" 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...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,...

...use of which is substantially related (aside from the need of the organization for Income or funds) to the exercise or performance by such organization...constituting the basis for Its exemption under section 501 (or, In the case of an organization described In section 511 (a) (2) (B), to the exercise or performance...

...(c) (2) which normally receives a substantial part of its support (exclusive of Income received in the exercise or performance by such organization of...constituting the basis for its exemption under section 501 (a) ) from a governmental unit referred to in subsection (c) (1) or from direct or Indirect contributions...

...(c) (2) which normally receives a substantial part of its support (exclusive of income received in the exercise or performance by such organization of...constituting the basis for its exemption under section 501 (a)) from a governmental unit referred to in subsection (c) (1) or from direct or indirect contributions...

...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,...