### Question
What is the definition of unrelated use?


### Answer
The definition of **unrelated use** is as follows in *26 CFR § 1.170A-4*:

> a use which is unrelated to the purpose or function constituting the basis of the charitable organization's exemption under section 501 or, in the case of a contribution of property to a governmental unit, the use of such property by such unit for other than exclusively public purposes. 

#### Citation:
  - *26 CFR § 1.170A-4*
  - Heading: **PART 1—INCOME TAXES (CONTINUED)**

