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charitable trust
A charitable trust is an irrevocable trust established for charitable purposes, and is a more specific term than "charitable organization".
==India==
In India, trusts set up for the social causes and approved by the Income Tax Department, get not only exemption from payment of tax but also the donors to such trusts can deduct the amount of donation to the trust from their taxable income.〔Section 2(15) read with Sections 11 and 12, Income Tax Act, 1961〕 The legal framework in India recognizes activities including "relief of the poor, education, medical relief, preserving monuments and environment and the advancement of any other object of general public utility" as charitable purposes.〔Section 2(15), Income Tax Act, 1961〕 Companies formed under Section 8 of the Companies Act, 2013 for promoting charity also receive benefits under law including exemption from various procedural provisions of the Companies Act, either fully or in part, and are also entitled to such other exemptions that the Central Government may accord through its orders.〔Section 8, Companies Act, 2013〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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