Pan card for a political party

Its should be AOP or trust.  

Any one have category list for pan card apply? and any reference how can i check please help me.

Required documents for application of PAN card for a political party?

Category and tax points:

• A political party is generally an Association of Persons (AOP). Apply for PAN under "Association of Persons" (Form 49A, with the party's constitution or registration under Sec 29A of the RP Act).

• Exemption under Sec 13A: income from house property, other sources, capital gains and voluntary contributions is exempt for a party registered with the ECI under Sec 29A, if:

– it maintains books of account

– it keeps records of contributions above Rs 20,000 with donor details

– accounts are audited by a CA

– the contribution report (Form 24A) is submitted to the ECI

– it files its ITR by the due date

– cash donations above Rs 2,000 are not accepted.

• An unregistered party doesn't get 13A, so it is taxed as an AOP.

• Donors get deduction under 80GGB (companies) or 80GGC (others), for non-cash contributions.