Section 100
of International Trusts Order, 2000
Section 100
(1)
For the purposes of international trusts –
(a)
the protection of the environment including without limitation fauna flora historic or environmentally significant sites and buildings is a charitable purpose;
(b)
the advancement of human and animal rights and fundamental freedoms are charitable purposes whether or not advanced by political means; and
(c)
the provision of facilities for recreation and assistance in providing such facilities are charitable purposes if the facilities are provided in the interests of social welfare:
Provided that to be charitable an international trust must be for the public benefit or for the benefit of an ascertainable section of the public.
(2)
The requirement of subsection (l)(a) that the facilities are provided in the interests of social welfare shall not be treated as satisfied unless –
(a)
the facilities are provided with the object of improving the conditions of life for the persons or other objects for whom the facilities are primarily intended; and
(b)
either –
(i)
those persons have need of the facilities by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances; or
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(ii)
the facilities are to be available to the members, or the male or female members, of the public at large.
(3)
Subject to the said requirement, subsection (l)(a) applies in particular to the provision of facilities at village halls, community centres and men’s, women’s and mixed social clubs and women’s institutes, and to the provision and maintenance of grounds and buildings to be used for purposes of recreation or leisure-time occupation, and extends to the provision of facilities for those purposes by the organising of any activity.
(4)
An international trust shall not fail to qualify as a trust for charitable purposes only on the ground that its purposes may benefit the public or a section of the public outside
Brunei Darussalam either partially or exclusively.
Fraudulent dispositions.