to make it clear that the funds and property of these organizations must continue to be devoted to charitable purposes, thus distinguishing them from mutual insurance companies and similar organizations.
NOTES
[1]  "Section 811. [§ 1011.] When used in this title [sections 1001 to 1010 of this chapter]  * * *

"(b) The term `employment' means any service, of whatever nature, performed within the United States by an employee for his employer, except 
* * * * * *
"(8) Service performed in the employ of a corporation, community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual." U. S.C.A. Title 42, § 1011.
[2]  The following comment should be noted:

"Under the income tax statute cemeteries not operated for gain have been consistently placed in a category separate from charitable, religious and educational institutions." Sec. 12.15 Paul, Federal Estate and Gift Taxes (1942), p. 661.
[3]  Section 23 (o) (2) of the Revenue Act of 1934, 26 U.S.C.A.Int.Rev.Code, § 23 (o) (2).
[4]  General Laws of Massachusetts (Ter. Ed.) c. 176A, as added by c. 409 of the Acts of 1936.

"Section 10. Exemption from Taxation. Every corporation subject to this chapter is hereby declared to be a charitable and benevolent corporation, and its property shall be exempt from state, county, district and municipal taxes."
[5]  53 Stat. (part 2) 1412, 1414, c. 698, § 8, Act Aug. 11, 1939.

"This corporation is hereby declared to be a charitable and benevolent institution, and all of its funds and property shall be exempt from taxation other than taxes on real estate."
