NGO, Trust & Not-for-Profit

NGOs & Not-for-Profits — Registration, 12A/80G & FCRA

Section 8 companies, charitable trusts, 12A/80G exemptions, FCRA compliance, and CSR funding rules for Indian not-for-profits.

5 articles — updated weekly

Featured

Form 10BD and 10BE: Donor Statements, May 31 Filing, Section 271K Penalty, and Donation Certificates

Not-for-profit organisations must file Form 10BD and 10BE by May 31 with detailed donor information. Miss the deadline and face Section 271K penalty. Here's what triggers penalties, how to compute them, and best practices for issuing donation certificates to maintain compliance.

Read article →1 Jun 2026

CSR Compliance Under Section 135: The Rs.40 Lakh Threshold, Form CSR-2, and the 2% Unspent Transfer Rule

26 May 2026

CSR compliance under Section 135 of the Companies Act 2013 is mandatory for companies crossing the Rs.40 lakh profit threshold. This post covers the 2% spend obligation, Form CSR-2 filing mechanics, and the new unspent transfer provisions that changed corporate philanthropy.

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ITR-7 for Charitable Trusts: Schedule VC, Form 10B Audit, and Section 115TD Exit Tax

5 May 2026

Charitable trusts filing ITR-7 must navigate Schedule VC disclosures, Form 10B statutory audit requirements above Rs.5 crore receipts, and Section 115TD exit tax on trust cancellation. This guide covers all three compliance pillars with current rules and pitfalls.

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Section 12A and 80G Registration for NGOs: Form 10A, Provisional vs Final Registration, and Donor Deductions

17 Mar 2026

NGOs seeking tax-exempt status must navigate Section 12A and 80G registration carefully. This guide breaks down Form 10A filing on the e-portal, the distinction between provisional and final registration under Section 12AB, and the tax benefits available to donors.

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FCRA Registration for Indian NGOs: Eligibility, FC-3A, FC-4 Returns & Bank Rules

15 Feb 2026

NGOs receiving foreign funds must register under FCRA 2010. We explain eligibility criteria, the FC-3A application process, FC-4 annual return filing, and the mandatory single bank account rule that governs foreign remittance receipt.

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