- For the purposes of this Act, a charitable purpose includes, -(1)relief of poverty or distress,(2)education,(3)medical relief,(4)rehabilitation of persons affected due to earthquake, flood, scarcity or any other natural calamity, and(5)the advancement of any other object of general public utility, but does not include a purpose which relates -(a)exclusively to sports, or(b)exclusively to religious teaching or worship.
