A nonprofit corporation in Illinois did not qualify for exemption from sales and use tax as a charitable organization because its primary mission was to promote the social and professional growth of its members. The corporation’s objectives included developing fellowship among its members and encouraging members to be of service to their community. Furthermore, the corporation’s income was not derived from public or private charity, but rather from membership dues and events. (Administrative Hearing Decision No. ST 07-3, Illinois Department of Revenue, January 10, 2007)