P.R. Laws tit. 22, § 132
For the purposes of this chapter, the following terms shall have the meaning set forth hereinbelow:
(a) Social welfare organization. — Means an entity duly registered in the Department of State as a non-profit corporation, whether religious or secular, whose purpose is to carry out charitable and beneficent projects and is exclusively engage[d] in offering free services to the community.
(b) Structure. — Includes every building, area or space where a temple is located or where social services are rendered, as well as those which are primarily used by a social welfare organization to carry out their activities or to render community services. For the purposes of this chapter, religious schools, television stations and radio stations are excluded from the term structure.
History —Sept. 2, 1992, No. 61, § 2; Aug. 17, 2002, No. 182, § 2.