What is a corpus donation?

A donor wants to give us a corpus donation. What exactly makes a donation ‘corpus’?

It’s a donation where the donor gives a specific direction that it shall form part of your corpus. Corpus being an organisation’s core capital fund, held to support its long-term work. The money must also be invested or deposited in legally permitted forms maintained specifically for that corpus.


Source: Income-tax Act, 2025 - section 339; section 350.