§364

364-103(b) (2001)). As a contract, a MDA generally is subject to the rules governing construction ofcontracts. * * * Ifapproved by the trial court, the MDA is incorporated into the decree ofdivorce * * * . Once incorporated, issues in the MDA that are governed by statutes, such as * * * alimony, lose their contractual nature and become a judgm

operated for the purpose of making profits for stockholders or owners, are not charitable even though they involve incidentally some public benefits. “It is not charity to aid a business enterprise.” [Bogert & Bogert, The Law of Trusts and Trustees, sec. 364 (Rev. 2d ed. 1991) (quoting Butterworth v. Keeler, 219 N.Y. at 449, 114 N.E. at 804); fn. refs. omitted.] Clearly, there is something in common between the structure of petitioner’s sole activity and the nature of petitioner’s purposes in en