Contributions made towards the Endowment Fund of the Visva-Bharati are exempt from tax under Section 80G(2)(a)(iiif) of the Income Tax Act, 1961, vide Notification No. 1 to 191 (F.No.DG(E)/80G/93-94/dated 15th December 1993 from the office of Director General of Income-tax(Exemptions). The notification is valid in perpetuity. Visva-Bharati is exempt from the provisions of the Foreign Contribution Regulation Act 1976 as per Govt. of India, Ministry of Home Affairs, letter No. 11/21022/14(3)94-FCRA.1 23rd December 1994.