Definition of charity

In force

In any Act:

charitable: an entity is charitable if the entity is a charity.

Example:

A reference in an Act to a charitable trust is a reference to a trust that is a charity.

charity means an entity:

(a)

that is a not‑for‑profit entity; and

(b)

all of the purposes of which are:

(i)

charitable purposes (see Part 3) that are for the public benefit (see Division 2 of this Part); or

(ii)

purposes that are incidental or ancillary to, and in furtherance or in aid of, purposes of the entity covered by subparagraph (i); and

Note 1:

In determining the purposes of the entity, have regard to the entity’s governing rules, its activities and any other relevant matter.

Note 2:

The requirement in subparagraph (b)(i) that a purpose be for the public benefit does not apply to certain entities (see section 10).

(c)

none of the purposes of which are disqualifying purposes (see Division 3); and

(d)

that is not an individual, a political party or a government entity.

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