Gujarat Public Trusts Act (Bombay Public Trusts 1950 as amended), 2011
For the purposes of this Act, a charitable purpose includes- (1) relief of poverty or distress, (2) education, (3) medical relief, and (4) the advancement of any other object of, general public utility, but does not include a purpose which relates- (a) exclusively to sports, or (b) exclusively to religious teaching or worship.