1402.11(d) Charitable Services, Other than Monetary
Prior to January 1, 2002, non-monetary charitable services were classified in Class 42, regardless of the type of service being provided by the charity. Effective January 1, 2002, non-monetary charitable services are classified by the nature of the service provided. The wording "charitable services" merely indicates that a service is provided for charitable purposes, but does not set forth the nature of the activity provided for those purposes. Appropriate classification of the services cannot be determined from the wording "charitable services." For information about the Nice Classification, see TMEP §1401.02(a). The particular activity must be specified for proper classification. For example, the wording "charitable services, namely, providing temporary shelter for the homeless" is acceptable in Class 43, like other temporary accommodation services; "charitable services, namely, providing tutoring in the field of math for underprivileged students" is classified in Class 41, like other educational services. See TMEP §§1401.11 et seq. regarding the changes in the international classification of services effective January 1, 2002.
Charitable services that involve donating or providing a specific type of non-monetary goods to those in need are classified according to the service-related activity of the goods provided. For example, "charitable services, namely, donating bicycles to the needy" is classified in Class 39 because the service-related activity provided by bicycles is transportation, and transportation services are classified in Class 39; "charitable services, namely, providing first aid supplies to those in need" is classified in Class 44 because the service-related activity provided by first-aid supplies is medical services, and medical services are classified in Class 44.