(1) For the purposes of this Act each of the following shall, subject to subsection (2), be a charitable purpose:

(a) the prevention or relief of poverty or economic hardship;

(b) the advancement of education;

(c) the advancement of religion;

(d) any other purpose that is of benefit to the community.

(2) A purpose shall not be a charitable purpose unless it is of public benefit.

(3) Subject to subsection (4), a gift shall not be of public benefit unless -

(a) it is intended to benefit the public or a section of the public, and

(b) in a case where it confers a benefit on a person other than in his or her capacity as a member of the public or a section of the public, any such benefit is reasonable in all of the circumstances, and is ancillary to, and necessary, for the furtherance of the public benefit.

(4) It shall be presumed, unless the contrary is proved, that a gift for the advancement of religion is of public benefit.