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Compliance Primer

Plain-language guidance on statutory filings, audit readiness, and regulatory obligations for NGOs and partners.

Compliance Primer Grade A

Trust vs Society vs Section 8 Company — Which Legal Structure Is Right for Your NGO?

Before you register your NGO, you will make one decision that shapes everything else: which legal structure to choose. Get it right, and your organisation is set up for efficient governance, smooth compliance, and easy access to funding. Get it wrong, and you spend years working....

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Compliance Primer Grade A

How to Register a Charitable Trust in Odisha — Complete 2026 Process

This guide is specifically for people registering a **public charitable trust in Odisha** in 2026. It covers the exact process, documents, stamp duty, Sub-Registrar procedure, and what happens after registration. This is not a generic national guide — it is Odisha-specific and pr...

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Compliance Primer Grade A

RNPO Registration (Old 12A + 80G) Under the Income Tax Act, 2025 — Complete Guide for NGOs

If there is one registration that determines whether your NGO can function as a legitimate, donation-receiving, tax-exempt institution — it is this one.

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Compliance Primer Grade A

ITR-7 for NGOs and Trusts — How to File Your Annual Tax Return

ITR-7 is the Income Tax Return form for entities that file returns under Section 139(4A), 139(4B), 139(4C), or 139(4D) of the Income Tax Act. For NGOs and charitable trusts, the relevant provision is **Section 139(4A)** — which covers every person who receives income from propert...

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Compliance Primer Grade A

FCRA Registration — Eligibility, Process, and What Happens if You Are Denied

The Foreign Contribution (Regulation) Act, 2010 (FCRA) — amended significantly in 2020 and 2025 — is India's law that regulates the receipt and use of foreign contributions (donations, grants, and funding) by Indian organisations and individuals. Every NGO, trust, society, Sectio...

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Compliance Primer Grade A

DARPAN Registration — Why Every NGO Needs It and How to Get It in 10 Days

DARPAN — Data Accountability and Reporting of NGOs — is NITI Aayog's national portal for NGO registration and transparency. Available at ngodarpan.gov.in, it was launched in 2015 in partnership with the National Informatics Centre (NIC) to create a centralised, government-verifie...

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Compliance Primer Grade A

CSR-1 Registration — How NGOs Access Corporate CSR Funds Legally

CSR-1 is the registration number issued by the Ministry of Corporate Affairs (MCA) to eligible NGOs, trusts, and Section 8 Companies that want to receive CSR (Corporate Social Responsibility) funds directly from Indian companies.

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Compliance Primer Grade A

NGO Annual Compliance Calendar — What to File, When, and With Whom

Every experienced NGO leader knows someone whose organisation lost its 12A registration — or its RNPO status under the new IT Act 2025 — because of a missed filing. Donors stopped getting tax deductions. Grants were put on hold. A year of rebuilding followed. The pattern repeats....

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