Section 339
Section 339: corpus donation
Section 339 defines exactly what qualifies as a "corpus donation" for a registered non-profit organisation - a term used throughout this Chapter, including in the exclusion under Section 338(b) and the deemed-corpus rule in Section 340.
What Section 339 says
"Corpus donation means any donation made with a specific direction by the donor that it shall form part of the corpus of the registered non-profit organisation provided that such donation is invested or deposited in any of the modes permitted under section 350 maintained specifically for such corpus."
The two conditions that must both be met
- The donor must give a specific direction that the donation is to form part of the organisation's corpus - a general or undirected donation does not qualify
- The donation must be invested or deposited in a mode permitted under Section 350, maintained specifically for that corpus
Frequently asked questions
Does every donation to a charitable trust count as a corpus donation?
No - only a donation made with a specific direction from the donor that it forms part of the organisation's corpus, and that is invested or deposited in a Section 350-permitted mode maintained specifically for that corpus.
Why does the corpus donation definition matter?
Corpus donations are excluded from regular income under Section 338(b), and the concept is also used in the deemed corpus donation rule for temples, mosques, gurudwaras and churches under Section 340.
Related sections
Want this applied to your actual filing, not just explained?
Check whether your donation qualifies as a corpus donationLast updated 9 September 2026