Definition of Charitable Purpose as per Section 2(15) of the Income Tax Act, 1961

1. Relief of the Poor
2. Education
3. Yoga;
4. Medical Relief;
5. Preservation of environment
6. Preservation of monuments/ places or objects of historic interest

7. The Advancement of any other Object of General Public Utility

Provided that the advancement of any other object of general public utility shall not be a charitable purpose, if

1. it involves the carrying on of any activity in the nature of trade, commerce or business, or
2. any activity of rendering any service in relation to any trade, commerce or business, for a fee or any other consideration, irrespective of the nature of use or application, or retention, of the income from such activity, unless

(i) such activity is undertaken in the course of actual carrying out of such advancement of any other object of general public utility; and

(ii) the aggregate receipts from such activity or activities during the previous year, do not exceed 20% of the total receipts, of the trust or institution undertaking such activity or activities, of that previous year;

Promotion of Sanskrit Language
Promotion of Sports
Maintenance of a Gaushala
Protection of Animals & Stray Dogs etc.
Educating Public on Safety
Promotion of Research
Promotion of Trade & Commerce Associations.