Based on various court decisions, following are the purposes of general public utility. The list is, however, not exhaustive. i. Establishing chambers of commerce and industry, federations, registered societies and trade associations established with object of promoting trade, commerce and industry. ii. All institutions incorporated without a profit motive, for any of the following objects: a) For the improvement and promotion of agriculture and agriculturists. b) For the improvement and advancement of scheduled caste and tribes (tribals). c) For the welfare of the members of the police force and their families. d) For promoting road safety. e) For imparting technical education, setting up model industries and reducing unemployment in poor village folk. iii. Institutions for promoting cottage/village industries, handicraftsman and teaching unemployed men arts, handicrafts, etc. iv. Institutions to promote artistic principles, literature, fine arts, music, dance, etc. v. Institutions owing auditoriums, memorial halls for culture activities, ‘wadis’, dharamshalas, gaushalas and sanatoriums which are let out for rent while their primary objects are charitable. vi. Foundation for the development of a botanical garden or natural beauty and for carrying on literary and cultural activities. vii. Institutions for preservation of places of historic interest, like setting up and maintenance of museum, library, etc. viii. Research institutions ix. Institutions for the promotion of cricket or other sports amongst the public.
