The definition of ‘charitable purpose’, applicable from 6 April 2010, is imported from the Charities Act 2006, s. 2 and that definition is to apply regardless of where the body is established (FA 2010, Sch. 6, para. 1(4)).
Under that definition, a charitable purpose is one which is ‘for the public benefit’ (see ¶815-140) and which also falls within one of the following categories:
•the prevention or relief of poverty;
•the advancement of education;
•the advancement of religion, including religions which involve belief in more than one God or even no God at all;