NGOs & Trusts
Registration, FCRA, 80G and audit compliance for charitable institutions — where a missed condition can cost the exemption itself.
For a charitable institution the compliance objective is not merely accuracy — it is the preservation of exempt status. Registration, the manner in which income is applied, the source and reporting of contributions, and the audit trail behind each are the things on which that status ultimately turns.
Where we help
- 12AB and 80G registration and renewal
- FCRA registration and returns
- Corpus and application-of-income tracking
- Trust audit and ITR-7 filing
What actually comes up in this sector
Registration and continuing conditions
Registrations and approvals carry continuing conditions and periodic renewal. Lapses are frequently procedural rather than substantive, and are no less consequential for that.
Application of income and accumulation
How income is applied, what may be accumulated, the purpose recorded and the timelines involved. The documentation supporting an accumulation decision has to exist at the time the decision is taken.
Foreign contribution compliance
Where an institution receives contributions from outside India, the receipt, banking arrangement, utilisation and reporting are separately regulated, and the framework is unforgiving of informal handling.
Donor reporting and statements
Reporting of donations so that donor claims are supported, alongside the institution's own returns and audit report. Mismatches between the two surface on the donor's side and damage the relationship.
How the engagement runs
Understand
A scoping discussion with a partner covering the facts of your business, the records that already exist and the positions previously taken.
Agree
Written scope and fee, a document checklist and a named team member responsible for the sector work.
Deliver
Execution against tracked deadlines with partner review, and working papers retained for every position taken.
Stand behind
If a filing or position is later questioned, the same team that made it defends it.
Questions we are asked
Can you assist a society or trust with both accounts and the exemption position?
Yes. We prepare financial statements in the applicable format and handle the registration, return and audit-report requirements attaching to exempt status.
Do you handle schools and educational institutions?
Yes, including institutions operating through a society or trust, where the accounting format and the exemption analysis are both specific.
Frequently paired services
Talk to the sector team
Describe your business in one call — we will map the compliance and advisory picture end to end.
Book a consultation