Income-tax exemption under section 10(23C)(iv) applies to Rajiv Gandhi Foundation subject to specified compliance conditions. Income-tax exemption under clause (23C)(iv) of section 10 is granted to the Rajiv Gandhi Foundation for assessment years 2001-02 to 2003-04 subject to conditions: apply income wholly to objects or accumulate; restrict investments to permitted forms; notification excludes business profits unless incidental and separately accounted; file returns regularly; and on dissolution transfer surplus and assets to a similar charitable organisation.