Relief of the Poor

Activities aimed at assisting economically weaker sections are considered charitable under Indian law. Relief includes both material and service-based aid.

• Providing food, clothing, and shelter to the underprivileged
  
• Operating orphanages, old age homes, and destitute shelters
  
• Offering free legal aid, counseling, or social rehabilitation
  
• Distributing essential items during natural disasters or emergencies
  
• Conducting livelihood support programs and micro-finance initiatives

Education and Literacy Promotion

Education is a core charitable purpose recognized by law. It includes formal, informal, and vocational learning across age groups and communities.

• Running schools, colleges, and adult education centers
  
• Providing scholarships, study materials, and teacher training
  
• Supporting special education for differently-abled individuals
  
• Offering computer, language, or job skill training programs
  
• Promoting research, innovation, and educational publications

Medical Relief and Health Services

Healthcare activities serving public interest without profit motive are deemed charitable. The focus is on accessibility, affordability, and awareness.

• Establishing hospitals, clinics, and mobile medical units
  
• Conducting free surgeries, checkups, and vaccination camps
  
• Providing subsidized medicine and emergency health services
  
• Promoting preventive healthcare through awareness drives
  
• Supporting mental health and rehabilitation centers

Preservation of Environment and Natural Resources

Efforts to conserve the environment are classified as charitable when they benefit the public. Activities must have a non-commercial and inclusive approach.

• Tree plantation, afforestation, and eco-restoration projects
  
• Protecting wildlife, water bodies, and biodiversity zones
  
• Conducting environment education and conservation awareness
  
• Managing solid waste, recycling, and renewable energy usage
  
• Working on climate change mitigation and disaster preparedness

Advancement of Other General Public Utility

This includes a broad range of activities that serve the welfare of the community. The utility must be public in nature, not confined to specific individuals.

• Promoting arts, culture, literature, and heritage preservation
  
• Supporting access to justice, civic engagement, and public policy awareness
  
• Establishing public libraries, community centers, and rural infrastructure
  
• Organizing welfare programs for women, minorities, and marginalized groups
  
• Undertaking urban development, road safety, or legal literacy programs

Limitations and Conditions under Section 2(15)

The Income Tax Act defines charitable purpose but restricts commercial activities. Activities must comply with legal thresholds and documentation.

• Business-linked activities must be incidental to the core charitable purpose
  
• Total receipts from commercial services should not exceed 20 percent
  
• Records must clearly show how income is applied to charitable work
  
• Organizations must maintain 12AB registration for exemption
  
• Regular filing and audit reports are required to retain charitable status