(1) An international trust may be created for a charitable purpose and in such a case the international trust shall be known as a charitable international trust.
(2) Subject to subsections (3) and (4), the following purposes shall be regarded as charitable—
(a) the relief of poverty;
(b) the advancement of education;
(c) the advancement of religion;
(d) the protection of the environment;
(e) the advancement or protection of human rights and fundamental freedoms; or
(f) any other purpose which is beneficial to the community.
(3) A purpose shall not be regarded as charitable unless the fulfillment of the purpose is for the community or a substantial section of the community having regard to the type and nature of the purpose.
(4) A purpose may be regarded as charitable whether it is to be carried out in Saint Lucia or elsewhere and whether it is beneficial to a community in Saint Lucia or elsewhere.