Section 20: Charitable trust

20. Charitable trust (1) For the purposes of this Act, a trust shall be deemed to be charitable where the trust has as its exclusive purpose or object one or more of the following— (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; (f) any other purpose beneficial to the public in general. (2) A trust established for one or more of the objects or purposes referred to in subsection (1) shall be deemed to be charitable notwithstanding 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 trust is liable to be modified or terminated whether by the exercise of a power of appointment or disposition of assets; T22 – 11 [Issue 1] Trusts Act (c) the trustee has the power to defer the distribution of the benefits to any charity or other beneficiary of the trust for a period not exceeding the duration of the trust; (d) the trust may be discretionary; or (e) 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 trust.