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What constitutes exclusively charitable purposes?
We recognise the following as charitable purposes:
relief of poverty,
advancement of education,
advancement of religion, or
other purposes beneficial to the community, such as:
the advancement of health;
advancement of sport where the sport promotes health through physical skill and exertion;
the advancement of citizenship or community development;
the advancement of arts, heritage or science;
the advancement of environmental protection or improvement;
the relief of those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantages;
the advancement of animal welfare.
Please note that fund-raising is not a charitable object.
Related questions
What is a charity?
Can a charity conduct incidental activities?
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Will an organisation which carries out for-profit activities; where part of the profit are channeled to charitable purposes (i.e. welfare fund for the needy), qualify to register as a charity?
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What is the difference between a charity and non-profit organisation? For an NPO that isn’t registered as a charity, how many board members are they supposed to have? Do the same rules apply for charities and NPOs?
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