The rules are different, so which you view as more restrictive dependa on your perspective.
In this case, the context is discussion of this claim:
> I thought the tax-benefits of a non-profit were supposed to be tied to some governance requirements and operating in pursuit of some mission other than profit
Thr greater tax benefits of public charities are indeed tied to governance requirements (specifically rules that restrict the board makeup of public charities) and mission alignment.
> https://www.irs.gov/charities-non-profits/eo-operational-req...
The rules are different, so which you view as more restrictive dependa on your perspective.
In this case, the context is discussion of this claim:
> I thought the tax-benefits of a non-profit were supposed to be tied to some governance requirements and operating in pursuit of some mission other than profit
Thr greater tax benefits of public charities are indeed tied to governance requirements (specifically rules that restrict the board makeup of public charities) and mission alignment.