The union cabinet on Wednesday cleared some enabling provisions to encourage participation of individuals and companies in the Swachh Bharat Kosh (SBK), sources said.
They said the cabinet had cleared the provisions to enable people living in India and abroad and companies give funds to SBK.
The SBK was set up in response to Prime Minister Narendra Modi's August 15 speech to achieve the objective of Clean India (Swachh Bharat) by the year 2019, the 150th year of the birth anniversary of Mahatma Gandhi through the Swachh Bharat Mission.
The sources said the funds will be largely used for construction of toilets and contributions can be made to the fund under the corporate social responsibility provisions.
The sources said contributions will get tax exemption.