Section 2(7) in Hindu Religious Institutions and Charitable Endowments Act, 1997
(7)"Charitable purpose" include,-(a)relief of poverty or distress including maintenance of rest houses, choultries, houses for feeding the poor and the like;(b)the advancement or maintenance of any other object of utility, benefit or welfare to, or used, as of right by, the Hindu community or a section thereof, not being an object of an exclusively religious nature. But does not include a purpose which relates to sports or exclusively to religious teaching or worship;
