When examining an applicant’s statement of activities, we look for a detailed description of its programs as they relate to each of its purposes. An applicant cannot simply express its goals. It must give detailed and real plans for its current and proposed activities and show that they further its charitable purposes. Failing to provide enough information, or failing to show that it devotes all of its resources to activities that further its charitable purposes are grounds to deny registration.

In the section on Purposes and activities of the Application t