[1] For the purposes of this Act, a Charitable Purpose includes-
(1) relief of poverty or distress.
(2) education.
[(3) medical relief.
(3A) provisions or facilities for recreation or other leisure time occupation (including assistance for such provision), if the facilities are provided in the interest of social welfare and public benefit, and]
(4) the advancement of any other object of general public utility, but does not include a purpose which relates-
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(b) exclusively to religious teaching or worship.
[(2) The requirement of this section that the facilities are provided in the interest of social welfare shall not be treated as satisfied, unless-
(a) the facilities are provided with the object of improving the conditions of life for the persons for whom the facilities are primarily intended ; and
(b) either-
(i) those persons have need of such facilities as aforesaid by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances, or
(ii) facilities are to be available to the members of the public at large.
(3) Subject to the said requirement, sub-section (1) of this section applies in particular to the provision of facilities at Village halls, community centres and women institutes, and to the provision and maintenance of grounds and buildings to be used for purpose of recreation and leisure time occupation, and extends to the provision of facilities for those purpose by the organizing of any such activity.]