Journal Press India^®

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The present study evaluates the impact of the Goods and Services Tax (GST) on non-profit organizations such as trusts and religious institutions in Tamil Nadu, India. The main aims of the study are to assess the factors influencing and their impact of GST on the operational satisfaction of Non-Profit Organizations (NPOs). This study adopts a descriptive research design with data collected from 50 NPOs through structured questionnaires using stratified random sampling. The collected data were analysed using factor analysis, correlation analysis and regression analysis. Correlation and regression analysis revealed a significant relationship and influence of GST on the Operational satisfaction of NPOs. The findings of the study found that GST improves transparency and operational efficiency in the trusts and religious institutions. The study suggests offering simplified GST procedures, clarifying exemption policies, and providing financial relief support to enhance the sustainability and efficiency of the non-profit sector under the GST framework. 

Keywords

Non-Profit Organizations; Goods and Services Tax; Trusts; Religious Institutions

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