Section 9 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
This article explains the Maharashtra Public Trusts Act, 1950 as it applies in the State of Maharashtra, formerly the Bombay Public Trusts Act, 1950. Section 9 says what a "charitable purpose" includes for the purposes of the Act: relief of poverty or distress, education, medical relief, certain recreation and leisure facilities, and the advancement of any other object of general public utility, with a limit on purposes that relate exclusively to religious teaching or worship.
This article explains section 9 as amended up to Maharashtra Act No. XXXVI of 2018 (in force 21 May 2018), per the official text of the Law and Judiciary Department modified up to 19 December 2018. Maharashtra amended the Act again in 2019, 2020, 2024 and 2025; the amending texts consulted do not change this section, but the current text should be checked on the Charity Commissioner's website before relying on it.
For the Act, a charitable purpose includes (1) relief of poverty or distress, (2) education, (3) medical relief, (3A) recreation and leisure facilities provided in the interest of social welfare and public benefit, and (4) the advancement of any other object of general public utility, but not a purpose that relates exclusively to religious teaching or worship. Sub-sections (2) and (3) explain when recreation facilities count as being in the interest of social welfare.
The text in plain English
Section 9 begins: "For the purposes of this Act, a charitable purpose includes". The word "includes" matters: the list is not closed, and the last item, "any other object of general public utility", is a broad residual head. The list is used to decide whether a trust is a public charitable trust under this Act. Whether a purpose is "charitable" for income-tax is a separate question under another law; for that, see our income-tax guides, for example Section 12A and 12AB of the Income-tax Act, 1961: trust registration. If your trust also needs income-tax registration support, see 12A, 80G and CSR registration.
| Clause | Purpose as printed | Plain meaning |
|---|---|---|
| (1) | Relief of poverty or distress | Help for people who are poor or in distress, such as food, clothing or relief after a calamity |
| (2) | Education | Schools, colleges, scholarships, libraries and similar |
| (3) | Medical relief | Hospitals, dispensaries, clinics and similar |
| (3A) | Provisions or facilities for recreation or other leisure time occupation (including assistance for such provision), if the facilities are provided in the interest of social welfare and public benefit | Recreation or leisure facilities, only when they meet the social welfare test in sub-section (2) |
| (4) | The advancement of any other object of general public utility | A residual head; the exclusion below applies to it |
The "plain meaning" column is an illustration for readers, not wording from the section. The section itself prints no further Explanation to the clauses.
The exclusion: religious teaching or worship
Clause (4) ends by saying that it "does not include a purpose which relates" to the matters that follow. Sub-clause (a) was deleted by Mah. 20 of 1971, s. 6(2) as the footnote prints, and the text now shows only sub-clause (b): a purpose that relates "exclusively to religious teaching or worship".
Two cautions. First, the exclusion qualifies clause (4), the residual head, as the text is laid out. Second, it applies to a purpose that relates exclusively to religious teaching or worship. A trust that mixes religious and other charitable purposes is dealt with in the sections on validity: see Sections 10 to 13. Whether any particular temple, math or institution falls within or outside the Act depends on the whole Act and the facts; read the other provisions and seek advice.
Sub-sections (2) and (3): the social welfare test
Sub-sections (2) and (3) were added by Mah. 20 of 1971, s. 6, together with the renumbering of the original section as sub-section (1). Clause (3A) and the substituted clause (3) came in under s. 6(1) of that Act.
Sub-section (2). The requirement that recreation facilities are "provided in the interest of social welfare" is not treated as satisfied unless:
- (a) the facilities are provided with the object of improving the conditions of life for the persons for whom they are primarily intended; and
- (b) either (i) those persons have need of such facilities by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances, or (ii) the facilities are to be available to the members of the public at large.
Sub-section (3). Subject to that requirement, sub-section (1) applies in particular to the provision of facilities at village halls, community centres and women institutes, and to the provision and maintenance of grounds and buildings used for recreation and leisure time occupation, and extends to providing facilities for those purposes by organising any such activity.
Illustration. A trust in Aurangabad plans a community hall with a reading room, open to residents of the locality and used for senior citizens' evening programmes. On the printed test, it can show both parts of sub-section (2): the object of improving the conditions of life for the persons it serves, and either need by reason of age (the senior citizens) or availability to the public at large. A private members' sports club with restricted entry would find it harder to meet limb (b).
Drafting note
The section prints its purposes as clauses numbered (1) to (4) inside sub-section (1), while sub-sections (2) and (3) follow separately. When you cite the section, write "section 9(1)(3A)" or "section 9(2)" to avoid confusion.
Why this matters to a trust
The definition shapes how a trust's objects clause is drafted and read. If the objects clause lists purposes outside section 9 and not covered by "any other object of general public utility", the question of whether the trust falls under the Act may arise. Clear objects reduce disputes with the Charity Commissioner's office later. For drafting help, see public charitable trust deed: draft template, To compare a charitable and a religious trust for tax, see charitable trust vs religious trust: tax.
Need help with the objects of your trust?
If you are drafting or amending the objects of a public trust, or checking whether existing objects fit section 9, our team can review the deed and the registration papers. Speak to us about 12A, 80G and CSR registration alongside the Maharashtra Act requirements.
Key takeaways
- Section 9 says a charitable purpose "includes" the five heads: relief of poverty or distress, education, medical relief, recreation facilities and any other object of general public utility.
- The list is open-ended; the residual head is wide.
- A purpose that relates exclusively to religious teaching or worship is excluded from clause (4).
- Recreation facilities count only if they meet the social welfare test in sub-section (2).
- Section 9 is a Maharashtra definition for this Act; the income-tax meaning is a different question.
Read next
- Sections 10-13: when a public trust is not void
- Section 1: short title, extent and application
- Charitable trust vs religious trust: tax
- Section 12A and 12AB: trust registration
Disclaimer: Based on the Maharashtra Public Trusts Act, 1950 as modified up to 19 December 2018 in the official text of the Law and Judiciary Department, Government of Maharashtra, as consulted on 3 October 2026. Maharashtra amended the Act again in 2019, 2020, 2024 and 2025; the current text, the Maharashtra Public Trusts Rules and the Charity Commissioner's circulars should be checked. This article is general information, not legal advice; check the official text before acting.