An NGO’s privileges — tax exemption, donor deductions, CSR money, foreign funds — are all licences with conditions. 12A keeps the entity exempt, 80G keeps donors motivated, CSR-1 opens corporate funding, FCRA governs foreign receipts, and each has renewals, returns and traps. This engagement runs the whole layer as one calendar.
| Item | Position |
|---|---|
| 12A/80G | Approval-based with defined validity — renewals are diarised, not remembered |
| Form 10BD/10BE | Donor-wise annual reporting; donors’ deductions depend on it |
| CSR-1 | Mandatory gateway for receiving corporate CSR funds |
| FCRA | Foreign receipts without the right FCRA status are a serious contravention |
Filed applications and returns with acknowledgements, the approvals register with validity dates, donor-reporting files, and the unified NGO compliance calendar.
Constitution documents and registration certificates, activity and financial records, donor lists, prior approvals, and bank details (including the FCRA-designated account where applicable).
Programme records and fund-utilisation truthfulness are the NGO’s; approvals and their timing rest with the authorities. Object-clause drift (spending outside stated objects) is flagged early because it endangers everything.
FCRA compounding/litigation, fund-raising services, and statutory audit itself (coordinated with the auditor).
Its post-incorporation life has its own calendar — licence conditions, 12A/80G, CSR-1, annual filings. This guide maps it end to end:
Section 8 Company After Incorporation: Compliance Checklist →Our 80G shows provisional. What happens if we miss the conversion window?
Lapses are costly and cures are narrow — the status audit exists precisely to catch windows early. Where one has already slipped, the honest options and their odds are laid out before any filing.
Can we take CSR money with just 12A?
CSR-1 registration is the additional gateway — without it, corporate CSR cannot flow to you regardless of 12A/80G status.
A foreign well-wisher wants to donate $5,000. Simple?
Not without FCRA standing — prior permission or registration must exist first, with the designated account. The routes comparison answers which fits your stage.
Is the exemption ever at risk from business-like income?
Incidental activity rules and limits apply — the annual cycle monitors the ratios so the exemption is defended by design, though no outcome before an authority is ever assured.
The applicable scope, documentation, professional responsibilities and timelines are agreed in an engagement letter before commencement.
Trust/Society SetupITR-7 & ExemptionsNGO Books & UtilisationRequest a Scope DiscussionThis page describes the service in general terms as on 6 August 2026 and is not professional advice or an assurance of any outcome. Registrations, filings, refunds and departmental outcomes depend on facts and the concerned authority. Figures and due dates change; verify current positions before acting.
Every approval, validity and gap listed.
Applications and conversions submitted in window.
ITR-7, audit reports, 10BD, FC-4 on calendar.
Validity dates tracked years ahead.
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