There shall be understood as charitable purposes:(a) The relief of poverty;(b) the advancement of education or religion, and the promotion of health;(c) governmental or municipal purposes, such as building and maintaining monuments, statues, public parks, and similar sites;(d) any other purpose the achievement of which is beneficial to the community in general, particularly if they are philanthropic, cultural, religious, or scientific in nature. History —Aug. 31, 2012, No. 219, § 65.
Puerto Rico Legal Code