Tax exemption notification under section 10(23C)(iv) recognises a foundation's charitable status for an assessment year. Central Government notification designates Gujarat Ecological Education and Research Foundation, Gandhinagar, as qualifying under section 10(23C)(iv) of the Income-tax Act, 1961 for the assessment year 1989-90, invoking the power of the specified sub-clause to recognise the organisation's status for income-tax exemption purposes.