In the case of a Labuan Islamic foundation, its aims and operations shall be in compliance with Shariah principles. A charitable purpose means and includes any of the following description of purposes:

• The prevention and relief of poverty;
• The advancement of religion, profession or education;
• The advancement of health including the prevention and relief of sickness, disease or of human suffering;
• Social and community advancement including the care, support and protection of the aged, people with a disability, children and young people;
• The advancement of culture, arts and heritage;
• The advancement of amateur sports, which promote health by involving physical or mental exertion;
• The promotion of human rights, conflict resolution and reconciliation;
• The advancement of environmental protection and improvement;
• The advancement of animal welfare; or
• The advancement of facilities for recreation or other leisure-time occupation in the interest of social welfare.