(a) "Charity" is a gift for the benefit of an indefinite number of persons in Wyoming, by bringing their minds or hearts under the influence of education or religion, by relieving their bodies from disease, suffering or constraint, by assisting them to establish themselves in life, or by erecting or maintaining public buildings or works. The fundamental basis for this exemption is the benefit conferred upon the public, and the consequent relief, to some extent, of the burden upon the state to care and advance the interest of its citizens.
(b) The property shall not be used for investment purposes as defined in Section 23 of this chapter.
(c) The property must be used directly for the operation of the charity, which would directly benefit the people of this state.
011-14 Wyo. Code R. § 14-15
Amended, Eff. 4/7/2015.