Alms
pity, mercy; charity, from eleeo, to have pity; eleos, pity. Thus, alms in English, when traced to its origin, is really the Greek word eleemosyne corrupted. In ordinary language, money, food, clothing, or anything else given as a gratuity to relieve the poor.
In law, reasonable alms are a certain portion of the estates of intestate persons allotted to the poor. A tenure by free alms, or frank almoyne, is a tenure of property which is liable to no rent or service. The term is especially applied to lands or other property left to churches or religious houses on condition of praying for the soul of the donor. In the United States, churches, schools and charitable institutions are free from taxation.