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TaxTMI 
Question - What are proposed changes in definition of Charitable purpose in the Income tax Act in Finance Bill 2015 ?
Rationalisation of definition of charitable purpose in the Income-tax Act
28 Feb 2015 
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Charitable purpose definition: limits commercial activities by requiring genuine nexus and proportionate receipts for trusts and institutions.
Amendment narrows the scope of charitable purpose by providing that advancement of an object of general public utility is not charitable if it involves trade, commerce, business, or fee based services, unless (i) the activity is undertaken in the course of actual carrying out of the object and (ii) aggregate receipts from such activities in the previous year do not exceed a specified proportion of the trust or institution's total receipts; yoga is expressly included as a charitable category. (AI Summary)
Amendment narrows the scope of charitable purpose by providing that advancement of an object of general public utility is not charitable if it involves trade, commerce, business, or fee based services, unless (i) the activity is undertaken in the course of actual carrying out of the object and (ii) aggregate receipts from such activities in the previous year do not exceed a specified proportion of the trust or institution's total receipts; yoga is expressly included as a charitable category. (AI Summary)