Approval under Section 10(23C)(via): tax-exempt status granted to a society subject to income application and investment limits. Approval is accorded to Faith Ministry Society under Section 10(23C)(via) subject to conditions: income must be applied wholly and exclusively to the Society's objects with limited accumulations; investments must be in permitted forms; anonymous taxable donations are includable in total income; separate accounting is required for incidental business; returns must be filed regularly; on dissolution surplus assets must transfer to a similarly purposed organization; and approval may be withdrawn for noncompliance, non-genuine activities, or fraud. The approval applies only for the purpose of Section 10(23C)(via).