35AC tax exemption eligibility is provided by the income tax department to the organization to raise the funds for specific projects such as medical research, and so many other social welfare activities.

With 35AC certificate, the organizations are privileged to provide 100% tax exemption to the amount received as donation from the donors. So when the donor donates fund for a project, they shall receive full tax exemption. 35ac sector has several other sub division certifications like 35ac 1 & 2, 35ac 1 & 3, which has same and additional privilege to provide tax exemption to the donors.