To qualify as a religious charity, an organization must advance religion in the charitable sense.
This is understood by the Charities Directorate to mean that the charity is involved in advancing religion in the following three ways:
1. a doctrice that there is a god(s), or supreme being(s) (a theistic doctrine);
2. a doctrine that adherents must worship or revere that god or supreme being (a worship doctrine);
3. a particular and comprehensive system of faith and worship;
Not all activities conducted in the name of religion advance religion in the charitable sense.
Activities that directly further an advancement of religion purpose must be:
1. clearly and materially connected to the religion's teachings, doctrines, or observances; and
2. constitute a targeted attempt to manifest, promote, sustain, or increase belief in the religion to or by adherents or the public.