provision of religious, social and physical activities and services for local
residents who were or who were likely to become members of the Methodist church
and who had insufficient means to otherwise enjoy these advantages.
purposes were wide enough to include non-charitable purposes.
benefit test not satisfied.
within the fourth class … if the beneficiaries are a class of persons not only
confined to a particular area but selected within it by reference to a
relief extended to the whole community yet by its very nature advantageous only
to the few and a form of relief accorded to a selected few out of a larger
number equally willing and able to take advantage of it’