Editing Charitable trust (section)

==India==
In India, trusts set up for social causes and approved by the [[Income tax in India|Income Tax Department]] not only receive exemption from tax payment, but donors to such trusts can also deduct the donated amount from their taxable income.<ref>Section 2(15) read with Sections 11 and 12, Income Tax Act, 1961.</ref> The legal framework in India recognizes activities such as "relief of the poor, education, medical relief, preservation of monuments and the environment, and the advancement of any other object of general public utility" as charitable purposes.<ref>Section 2(15), Income Tax Act, 1961.</ref> Companies formed under Section 8 of the Companies Act, 2013, for promoting charity, also receive benefits under the law, including exemption from various procedural provisions of the Companies Act—either fully or partially—and are entitled to other exemptions that the [[Government of India|Central Government]] may grant through its orders.<ref>Section 8, Companies Act, 2013.</ref>