Definition of Charitable Purpose

(1) For the purposes of this Act, and subject to sub-sections (2) and (3), the following purposes shall be regarded as (a) the relief of poverty; (b) the advancement of education; (c) the advancement of religion; (d) the protection of the environment; (e) the advancement of human rights and fundamental freedoms; and (f) any other purposes which are beneficial to the community. (2) A purpose shall not be regarded as charitable unless the fulfilment of that purpose is for the benefit of the community or a substantial section of the community having regard to the type and nature of the purpose. (3) A purpose may be regarded as charitable whether it is to be carried out in Belize or elsewhere and whether it is beneficial to the community in Belize or elsewhere. Trusts for Non-