The Board of Control for Cricket in India (BCCI) is an organisation that "promotes sport", according to the Indian finance minister.
A wire report carried by various Indian news websites on Wednesday said that the minister in question, SS Planimanickam informed the national upper house, the Rajya Sabha that the BCCI is registered under Section 12A of the Income Tax Act, which provides income tax exemptions for "charitable institutions".
The BCCI is deemed a charity by virtue of Section 2(15) of the Act, which states that the "promotion of sports and games" is considered to be a "charitable purpose" for the intent of the legislation.
So there you have it. Not only does the BCCI have the purpose of promoting the game of cricket, but it is a charity! File that away for future reference...