Social welfare of the countrymen is a huge responsibility on the Government of any country , however for developing countries like India ,welfare for populace have always been not enough. This gap is filed by welfare associations like charitable trusts supplementing the activities of the government in empowering the poor, providing education and other activities.
To ensure this exemptions are utilized only be eligible assesses, few conditions have been enacted being
- Trust is to be for the public charitable purpose and
- Beneficiary should be of general public and none of the objects of memo of association should benefit any private individuals and
- It should cater the needs of the welfare irrespective of caste, creed or relig