Certain purposes presumed to be for the public benefit
7 Certain purposes presumed to be for the public benefit
In the absence of evidence to the contrary, a purpose that an entity has is presumed to satisfy the requirements of paragraphs 6(1)(a) and (b) (purposes for the public benefit), if the purpose is any of the following purposes:
the purpose of preventing and relieving sickness, disease or human suffering;
the purpose of advancing education;
the purpose of relieving the poverty, distress or disadvantage of individuals or families;
the purpose of caring for and supporting:
the aged; or
individuals with disabilities;
the purpose of advancing religion.
The purposes mentioned in the definition of charitable purpose in subsection 12(1) include the purposes mentioned in paragraphs (a) to (e) of this section. For example, the purpose of advancing social or public welfare (mentioned in paragraph (c) of the definition) includes the purpose of relieving the poverty, distress or disadvantage of individuals or families (see subsection 15(1)).
If there is evidence to the contrary, the purpose is for the public benefit only if it meets the requirements of paragraphs 6(1)(a) and (b) or section 9 (entities that receive, hold or manage benefits that relate to native title etc.). See also section 8.
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