Can an NGO open a office in residential area/flat

Dear All
I want to open a new question and will wait for your response.

Can an NGO open a office in residential area/flat.If yes what is rule/guideline?If no what are options?

With regards


Posted in General | 19 Comments

Sustainability of Voluntary sector

Dear Friends,

No one can deny that voluntary efforts do require funds and other resources.

Central and State Governments do not seem to be positively inclined towards NGOs.

We, the NGOs have to look for resources with in the Country before seeking funds from outside, be it for MDGs or SDGs. Safe guarding Indians’ dignity demands rights based approach to development efforts. We have to ensure Government programmes reach the poor. Foreign funds can be utilized to facilitate this process and to promote cost effective solutions such as SRI for paddy and applying SRI principles to other crops coupled with nonchemical methods of cultivation. That integrates the objectives of resource conservation and action to slow down the process of climate change. That would reduce the costs of cultivation.

The above necessitates capacity building of communities, developing various kinds of skills and designing extension services for the same.

The objectives of creating non agricultural jobs by developing skills of the rural poor based on rural, semi-urban and urban requirements both in industrial and service sectors should also be addressed. This can be achieved easily in collaboration with State and Central Governments.

Foreign donors would be hopefully willing to fund facilitation processes, capacity building and skills development.

National and international issue based campaigns for funds can be done only by specialists and a few Agencies / NGOs.

Upscale – ability of a proposal ( cost effectiveness, simple and effective technologies, magnitude of local resource mobilization for a given external input) attracts funds from external sources.

Web appeals and mass appeals through public events for funds, internal mobilization of resources by taking full advantage of Government sources / schemes including NABARD and other Banks, partnership building under CSR, etc; could be thought of. Many NRI groups and individuals are interested in supporting innovative development action.

Future global thrust would be on facilitation but not so much of development aid / funding / grants, meaning each Country has to fund it’s own development / climate action.

NGOs, given the attrition rates within the voluntary sector, have to develop their own skills for community mobilization, project preparation, writing concept paper and presentation on a continuous basis.


Posted in General | 9 Comments

Feedback report of the workshop “Service Tax, FCRA & Taxation for NGOs” 9th May 2015

Service Tax, FCRA & Taxation for NGOs workshop

[Saturday, 9th May 2015, India International Centre (Annexe), 40 Max Mueller Marg, New Delhi – 110003]

Dear Friends with a special Hello to all the Participants who attended the workshop

I thank all the participants who attended the workshop. My personal thanks to each one of you for finding time to be at the workshop and making a success of it through your extensive interactions. Through this communication we share your feedback and other details that we promised during the workshop.

The Feedback forms have been compiled and collated. There were 52 participants, almost 80% of whom have given their feedback. Feedback required scoring for each session as well as for overall workshop. The feedback gives score of 80% for the overall workshop. While quite satisfying, however we are not going to sit on our laurels and would try our best to further improve the quality of these sessions. Session-wise results are attached below.


One of the oft requests coming is that there should be an introduction session. Yes I believe this should have been there, we always do it, but we erred in not keeping with this tradition, where everyone gets to introduce oneself and also mention the expectations from the workshop. I think pressure on managing time got the better of us. To make up, we are now providing a list of participants and their background. Please click on the link There were some requests for the email ids’ too, however as we have not taken any specific permission from the participants to share their e-mail ids’ on net, it would not be proper to provide the same. However I am sure in today’s time of social media connectivity, connecting to these persons would not be problem.

A few requests to organize similar workshops in different parts of the country have come, one from Chennai, another in Patna and another in Raipur. We will contact the concerned persons and hope to work with them. In case any of you are interested in organizing similar workshops in association with SRRF, please do contact us.

Several requests are there for more time to cover different topics. I agree that time is always a constraint and more time will always be better, perhaps we need to consider either having the workshop over two days or to reduce the topics being covered.

On technical side, I would like to update that our ‘Reference Material’ folder included an FAQ on CSR issued by the Institute of Chartered Accountants of India (ICAI). ICAI has since issued a Guidance Note on Accounting for Expenditure on Corporate Social Responsibility Activities. Subsequent to this the FAQ issued earlier by ICAI have been withdrawn. You can download the Guidance Note from the link A summary of this Note would also be issued soon on this forum for your reference.

Once again I thank you on behalf of SRRF in being part of organizing such a wonderful and learning workshop.

Thank you.

Subhash Mittal

Socio Research & Reform Foundation (NGO)
512 A, Deepshikha, 8 Rajendra Place,
New Delhi – 110008

Posted in General | Comments Off on Feedback report of the workshop “Service Tax, FCRA & Taxation for NGOs” 9th May 2015


Dear Members,
Greetings from SRRF!!!

Responding to several requests for Earthquake Relief to Nepal, CBDT has come forward in fast tracking the procedure for giving approval for any NGOs wanting to spend money in that country. Vide a press release CBDT has promised to give approvals  within 2 days. Normally the process is quite a long one and takes anywhere from 3-4 months.

All those NGOs interested may contact CBDT website for the procedure to be followed. We have also provided copy of instructions on our website at following link:

Socio Research & Reform Foundation (NGO)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008
e-mail:; website:

Posted in FCRA, TAX, LEGAL | 17 Comments

Donation from NRI – Is it FCRA or Non-FCRA

Can we deposit donations received in foreign currency from NRIs in cash or by cheque from a foreign bank in normal account of NGO or it has to be deposited in FCRA account only? Please advise.



Posted in FCRA, TAX, LEGAL | 10 Comments

Notification Exempting NGOs from PF Registration – Will it continue?

Dear sir,

The NGOs are exempted from PF coverage till 31st March, 2015, a notification was published on 14 May 2010 by Ministry of Labour and Employment. Notification is attached here with for ready reference. After that there is no news if this exemption is extended for any period.

It is very important that many NGO were taking benefit of this notification now the question comes that these NGOs have to register with PF department ? or should wait for extension of notification? click here for PF notification

Arvind Kumar

Posted in FCRA, TAX, LEGAL | 3 Comments

Relatives on Board

Is there any rule under FCRA Act which prohibit relatives to be the part of an Executive Board Committee of an NGO/Society/ Charitable Organisation/ Trust. Am looking for details in this regard.

Ambreen Khan (Ms.)

Posted in FCRA, TAX, LEGAL | 7 Comments

Inconsistent Income Tax Orders – Need Clarification

Dear Members,

We (Nettur technical training foundation) is a registered not for profit organisation registered with Income tax commissioners and covered under section 11 and 12 of the IT act.

With respect to our assessment we have different views taken by different assessing officers.

As per the act we presume that 85% of the gross receipts should be spent on capital and revenue expenses to avail full exemption in a financial year.

  1. For one year both capital and revenue expenditure and depreciation was allowed for arrive at 85%.
  2. Next year depreciation was disallowed ( a clarity on this was given in the finance act 2014 , stating depreciation will not be allowed)
  3. In the next year the gross receipt was clarified as cash basis and not on mercantile basis.
  4. Now we get an assessment order stating that the 85% should be on net profit before depreciation and not on gross receipt ( reason stated by the assessing officer is that there is a departmental circular to this effect)

The subject is rather leading to confusion year after year.

Kindly give your opinion and views.


Posted in FCRA, TAX, LEGAL | 5 Comments

FCRA Renewal

As intimated earlier through SRRF Dialogue, FCRA renewal for certain FCRA registered organisations are due, a Table is given below to help identify Due Date for renewals.

fcra_renwalAlthough when the FCRA Act was made effective, FCRA Dept had explained that the application would need to be submitted online, however since the Dept has not put this application online, it is suggested that based on above dates FCRA Renewal application should be submitted.


  • Application Form – FC5 can be downloaded from the FCRA website. For convenience a copy can be downloaded from SRRF website. Click Here
  • Fill the form.
  • Attach copy of original FCRA registration certificate.
  • Advisable to attach copy of any approvals taken for change of address, change of bank account, change in trustees, etc.
  • Attach a Demand Draft or Banker’s Cheque of Rs 500/- in favour of ‘Pay and Accounts Officer, Ministry of Home Affairs’. The DD / banker’s cheque should be payable at New Delhi.
  • Send all the above documents, properly indexed and under a cover letter on the Letterhead of the Association by SpeedPost to The Secretary, Ministry of Home Affairs, FCRA Wing / Foreigners Division, NDCC-II Building, Jai Singh Road, New Delhi 110001.
  • Please retain the receipt of dispatch as well as one complete copy of your renewal application.

SRRF has a Helpline to help organisations who face problems in applying. Helpline No. is 9350184168.

Socio Research & Reform Foundation (NGO)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008
e-mail:; website:

Posted in FCRA, TAX, LEGAL | 2 Comments

Registration Documents Under Indian Trusts Act

My name is Uma and I am writing on behalf of an educational NGO based in Chennai. We have been operational since 2007 and we are providing Montessori education to the under priviledged children by adopting the local balwadis.

As we are looking to expand, we are looking for external resources for funding and the first question which comes up is the registration certificate. The trustees of this organization executed the trust deed on non-judicial stamp paper and we do have the copy of the trust deed. We are also registered under the section 12AA of income Tax and getting 80G exemption as well since 2008.

Now we applied for the FCRA application and the lawyer is saying that the trust is not registered and asking for the registration certificate.

1. Is execution of the trust deed on stamp paper not considered as registration ?
2. What is the registration certificate ? how do I find this ?
3. If we need to do the registration, will our history of the work be considered for evaluation ?
4. Is there a way to find out whether our trust is registered ? if so, where ?

Can somebody provide a clarification on this ?


Nishkam Chennai

Posted in FCRA, TAX, LEGAL | 10 Comments