Section 7: Charitable Foundation

7. Charitable Foundation (1) A Foundation shall be a charitable Foundation where it has as its exclusive purpose or object— (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; or (f) any other purpose beneficial to the public in general. [Issue 4] F22A – 6 Revised Laws of Mauritius (2) A Foundation shall be a charitable Foundation, notwithstanding the fact that— (a) the object or purpose may not be of a public nature or for the benefit of the public, but may benefit a section of the public, or members of the public, or that it may also benefit privately one or more persons or objects within a class of persons not resident in Mauritius; (b) the Foundation is liable to be modified or terminated, whether by the exercise of a power of appointment or disposition of assets; (c) its Council has the power to defer the distribution of the benefits to any charity or other beneficiary of the Foundation for a period not exceeding the duration of the Foundation; or (d) the charitable objects are pursued in Mauritius or elsewhere and are beneficial to the community in Mauritius or elsewhere. (3) Articles 910 and 911 of the Code shall not apply to a charitable Foundation.