Contributions made towards the Endowment Fund of the MMMUT-Gorakhpur 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.