One of my client have school and college started as society and got registered under karnataka society act and have taken donations from general public but now they want to register as trust. The society is running from 2years. Please let us know the procedure and compliance to get Section 10(23C), 11AA and 12A as per Income Tax Act 1961 They have given rental of part of the building to government college and the money is utilized for the purpose of society.