4Provision of child care services is a charitable purpose

#### 4 Provision of child care services is a charitable purpose (1) Without limiting what constitutes a charitable purpose, charitable purpose includes the provision of child care services on a non‑profit basis. (2) This section applies: (a) for the purposes of a provision of an Act or instrument; and (b) for the purpose of determining whether an institution or fund is, for the purposes of a provision of an Act or instrument, a charity. (3) The fact that, because of this section, a purpose of an institution or fund is a charitable purpose does not affect the question whether that purpose is for the public benefit.