Tax exemption under section 10(23C)(iv) grants conditional charitable status subject to use, investment, filing and dissolution rules. Notification grants conditional tax exemption to National Horticulture Board, Gurgaon, for specified assessment years, requiring the assessee to apply or accumulate income wholly and exclusively to its objects; restrict investments to statutory modes (excluding certain voluntary contributions held in kind); exclude business income unless incidental and separately accounted; regularly file income-tax returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.