Info Sheet - Charitable Purposes & Activities

Charitable Purposes and Activities:

1. “the relief of poverty”

Examples of activities:

• relief of poor, old, sick or disabled people through provision of equipment or advice;
• giving money to beneficiaries;
• providing food, clothing or housing;
• giving advisory or other services to those in need.
  

2. “the advancement of education”

Examples of activities:

• playgroups;
• youth organisations;
• support of educational institutions;
• organisations providing work-related or vocational training (e.g. nursing, engineering, etc);
• formal education at schools, colleges or universities;
• research.
  

3. “the advancement of religion”

Examples of activities:

• promotion of religion;
• provision and upkeep of places of worship;
• paying ministers or priests;
• holding services.
  

4. “other charitable purposes for the benefit of the community”

Examples of activities:

• promoting racial harmony;
• resettlement and rehabilitation of offenders and drug abusers;
• providing help for victims of natural or civil disasters;
• promoting human rights;
• provision of land and buildings for public use (e.g. community or village halls);
• provision of recreational facilities open to everyone (e.g. sports centre) or for particular beneficiary groups such as people with disabilities or the
  elderly;
• urban and rural regeneration;
• community capacity building; and
• promotion of health (e.g. through education, etc);
• protection of the environment and the preservation of endangered species;
• care of sick or neglected animals or the prevention of cruelty to animals;