The activities described in section 3(r) are included in an
enterprise only when they are performed for a ``business'' purpose.
Activities of eleemosynary, religious, or educational organization may
be performed for a business purpose. Thus, where such organizations
engage in ordinary commercial activities, such as operating a printing
and publishing plant, the business activities will be treated under the
Act the same as when they are performed by the ordinary business
enterprise. (See Mitchell v. Pilgrims Holiness Church Corp., 210 F. 2d
879 (CA-7); cert. den. 347 U.S. 1013.) However, the nonprofit
educational, religious, and eleemosynary activities will not be included
in the enterprise unless they are of the types which the last sentence
of section 3(r), as amended in 1966, declares shall be deemed to be
performed for a business purpose. Such activities were not regarded as
performed for a business purpose under the prior Act and are not so
considered under the Act as it was amended in 1966 except for those
activities listed in the last sentence of amended section 3(r). (See
Sec. 779.21.)
