Tax exemption recognition under section 10(23C)(iv) enables tax-exempt status subject to compliance and reporting obligations. The Central Government notifies the Indian Institute of Public Administration, New Delhi, under section 10(23C)(iv) of the Income-tax Act subject to conditions: exclusive application or accumulation of income for institutional objects; investments limited to forms specified in section 11(5); business income exempt only if incidental and kept in separate books; regular filing of income-tax returns; and transfer of surplus and assets to a like-minded charitable organization upon dissolution.