A church records its regular Sunday services for the benefit of members of the congregation who may have missed the service and others who wish to listen to it again. The church charges a small fee to cover the recording cost. This activity is part of its charitable program of ministering to its congregation and is not a business activity. The same church has a famous choir, and each year its special Christmas services attract an overflowing attendance and a large audience for the recording of these services. The church sells the Christmas recordings, charging as high a price as it can obtain for them. This is a business activity. However, the business is related to the charity's purpose because the church first has to carry out part of its charitable program—holding the Christmas services—before it has anything to market.