Grantmakers are typically non-profit entities such as private (family, corporate, etc) foundations, community foundations, and businesses’ giving programmes, which only give out grant monies to specific charitable causes. Grantmaking itself is not a charitable purpose, but grantmaking for the advancement of any of the charitable purposes described below could be considered charitable:

• Relief of poverty;

• Advancement of education;

• Advancement of religion;

• Other purposes beneficial to the community, such as promotion of health; advancement of citizenship or community development; advancement of arts, heritage or science; advancement of environment protection or improvement; relief of those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantages; advancement of animal welfare; and advancement of sport, where the sport promotes health through physical skill and exertion.