(a) In this title the following words have the meanings indicated.
(b) (1) “Charitable asset” means property that is given, received, or held for a charitable purpose, including all interest in:
(i) real property; or
(ii) tangible or intangible personal property.
(2) “Charitable asset” includes:
(i) cash;
(ii) remainder interests;
(iii) conservation or preservation easements or restrictions; and
(iv) charitable contributions.
(3) “Charitable asset” does not include property acquired or held for a for-profit purpose.
(c) “Charitable purpose” means the relief of poverty, the advancement of education or religion, the promotion of health, the promotion of a governmental purpose, or any other purpose whose achievement is beneficial to the community.