In India non profit / public charitable organizations can be registered as trusts, societies, or a private limited non profit company, under section-25 companies.

Whereas it is measure the provision should be made for improving the legal condition or societies established for the promotion of literature or for charitable purposes.

Section 12AA provides that where any application has been made on or after 1-6-2007, the provisions of section 11 & 12 is beneficially trigerred in relation to the income of such trust

According to economic historian, Charles Guide "Cooperation is self-help and each for all (mutual-aid)".

A “nonprofit corporation” is a corporation no part of the income of which is distributable to members, directors, or officers.

When NGO organization get registered with Income Tax department, to claim tax exemption for their income, it gets the 12 A certification.

If an organization has obtained certification under section 80-G of Income Tax Act then donors of that NGO can claim exemption from Income Tax.

As we already know that an NGO can avail income tax exemption by getting itself registered and complying with certain other formalities

NGO can register itself u/s 35AC from the Central Government of India. Potential donors get 100% exemption for the amount donated towards 35AC.