What factor is NOT considered when determining tax exemptions for educational, religious, and charitable organizations?

The determination of tax exemptions for educational, religious, and charitable organizations typically evaluates several factors, including the purpose of the organization and the ownership of the property. The presence of profit is also considered because organizations seeking exemptions must operate primarily for nonprofit purposes.

The size of the organization, however, is not a decisive factor in these tax exemption determinations. An organization can be exempt regardless of its size, as long as it meets the criteria regarding its purpose, nonprofit status, and ownership of the property. Therefore, the correct answer highlights that the size of the organization does not influence eligibility for tax exemptions, while the other factors are critical in assessing whether an organization qualifies for these tax benefits.