Document ID: chunk:federal_register_of_legislation:C2013A00100:section:5
Version: federal_register_of_legislation:C2013A00100
Segment Type: section
Provision Reference: s 5
Character Range: 4116–5154

5  Definition of charity
  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.

Division 2—Purposes for the public benefit