INTRODUCTION

This paper provides an insight into the analysis as to should the political purposes be
considered as charitable purposes. The discussion will begin with the concept of
charitable purposes. It then continues with the operation of political purpose doctrine in
the United Kingdom, New Zealand and Australia. The impact of Australian landmark
case, Aid/Watch on various countries stated and the position in Malaysia on the
charitable and political purpose will be examined. At the last part of the discussion, it
concludes with summary of the operation of the doctrine and the authors humble view
on this issue.