Thursday, July 24, 2014

C S Award program 2014-15

National Foundation for India

The National Foundation for India is an autonomous, professionally managed fund raising and grant-making organization promoting civil society action and public deliberation for social change. It was set up in 1992 by a group of eminent citizens led by Late Shri C Subramaniam, Dr M.S..Swaminathan and Late Ms Kamla Choudhry who felt the need for a vibrant voluntary sector in creating a more just and equitable society by enabling marginalized communities to improve the quality of their own lives, and by improving public understanding. To know more about the foundation, please visit


In recognition of the seminal contribution made by Shri C Subramaniam, the founder Chairman of NFI, in the field of food security and sustainable livelihood, NFI instituted an award program in 2003 for mid-career voluntary sector workers and community leaders for promoting voluntary action and local leadership in the fields of food security and sustainable livelihood.

Voluntary Sector Workers : A large number of people in the voluntary sector lack the benefits of formal education and opportunities for upward mobility. Many voluntary workers spend long years working at the grassroots level and gain vast experience, knowledge and depth of understanding about doing development work because of their roots in their area of engagement. This despite modest salaries and daunting work at the grassroots level. The voluntary sector draws its strength and depends on the performance of this group of people for making any large-scale impact.

Community Leaders : In recent years, the community has become the focus of development work. But contrary to what is often believed, it is difficult for deprived people to come into a relationship that strengthens cooperation and self-governance. The importance of supporting and encouraging community leaders, who create bonds of solidarity and values that empower communities in achieving democratic and egalitarian goals, cannot be ignored.


· To provide opportunities to selected fellows to upgrade their skills, deepen their leadership qualities and enhance motivation and understanding on various issues.

· To create a network of individual and institutions in order to increase the voluntary sector’s understanding on the issues of food security and sustainable livelihood.

· To encourage community level leaders who would be able to articulate the need of the local citizenry and mobilize them to access their rights and entitlements.


Voluntary sector workers – giving leadership on constructive work at the grassroots for minimum 8-10 years.

Community leaders – engaged in social movement / constructive at community level, for minimum 8-10 years.

Women candidates will be encouraged for both the Awards.


Award of Rs. 50,000/- and a momento will be given to the selected candidates.


· Both, the Voluntary Workers and Community Leaders should send a brief write-up of their experience, justifying eligibility for the Fellowships.

· A proposal from the candidate outlining the specific area of work (issue & geographical area) he / she would like to pursue with the Fellowships grant.

· The applications for both the Awards should be forwarded by the Chief Functionary of the NGO where the candidate is working.

The C. Subramaniam fellows for voluntary sector workers and community leaders have been awarded to 88 people in the past 11 years.

The last date for receipt of application is 15th September, 2014

For Application form contact :

Dr Amita Pal

National Foundation for India

Core 4A, UGF, India Habitat Centre

Lodi Road, New Delhi – 110003

Phones : 91-11-24641864 /65, 91-11-24648490-92

Fax : 91-11-24641867

E.mail :,

Visit our website to download application form.

Saturday, July 12, 2014


Budget is generally a disappointment for the NGO community, with only a very few benefits.

CSR expenditure of companies not to be tax deductible. Thus a big disappointment for companies, who now may resort to camouflage it under other sections. Or it may benefit NGOs who have S.35AC registration.

Other provisions for NGOs (generally referred to as Charitable Trusts)

Clarification provided for ‘substantially financed’

Certain educational & medical institutions registered under S. 10(23) (under sub-clauses iiiab & iiiad) are exempt from tax if ‘substantially financed by the Govt.’ Currently substantial has not been defined in the Act and courts interpret this based on other provisions in the Act. Govt will now specify exact % of total receipts (including donations, etc., if any), which will entitle the concerned institution to claim exemption from its entire income.

Claim both for Depreciation as well as cost of asset not to be allowed

A Trust which has included acquisition cost of an asset in the application amount, canot again claim depreciation.

Claims under multiple sections not allowed

If a charitable Trust has been registered / approved under. 12AA / S. 10(23), it cannot claim benefit under any other clause of S. 10, except for agriculture income.

Additional powers given to Commissioner for cancellation of S. 12AA registration

Commissioner given additional power to cancel S.12AA registration under following circumstances:

1. If income/property of Trust, applied for the benefits of specified persons, like trustee

2.If funds are invested in prohibited modes.

3.It is found that charitable trust is generally not applying the income of Trust for public in general.

Relief in case of delayed S.12AA registration

In case of delayed registration under S. 12, any pending assessment on the date of registration would be considered for providing benefit under S. 12A, but not the assessments which are already complete.

Anonymous Donations

Tax calculation method on anonymous donations modified to streamline the same.

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

Friday, July 11, 2014



Last date: 31-7-2014

Budget, CSR and NGOs

The new Finance Bill brings much desired clarity for CSR expenditure. This expenditure will not be allowed as a business deduction under section 37 of Income Tax Act.

This has a (counter-intuitively!) positive implication for NGOs. Companies looking for some tax advantage for their CSR spend will now be interested in donating to NGOs. This will help them get at least 50% deduction under sec. 80G.

And if the NGO is approved under sec. 35AC? The company can claim 100% deduction from taxable income!

Talk about having your cake and eating it too!!


- Finance Bill 2014, proposed modification to sec. 37

- Sec. 135 of Companies Act 2013

- CSR Rules 2014


Wednesday, April 23, 2014

Changes in online filing of FC-6

Please note that there have been some important changes in online filing of FCRA annual return (FC-6).
As per FCRA department, now there is no need to submit hard copy of FC-6 to the ministry, you have to upload scan copy of the all supporting documents to the ministry website at the time of filing of online FC-6. The new instructions for online filing of annual form FC-6 state that final submission can be made after uploading the scan copy of the following documents:
- Chartered Accountant Certificate &
- Declaration Certificate of Chief Functionary of the FCRA registered association.
The Annual Return submitted online will be treated as final version and there is no need to submit paper/hard copy of the Return to the Ministry of Home Affairs.
However it may be mentioned that while the Dept. has stated that there is no need to file hardcopy, please note that as per Rule 17 (1) requires filing of financial statements and Rule 17 (6 ) requires submission of bank statements. Further online instructions 12 still requires hardcopy to be filed.

Hence as a prudent accountants, we should continue to file hardcopy of returns as we have been doing in past in addition to online filing of documents required.

Sunday, March 9, 2014

Opportunities for NGOs to set up Skill Development Training Center under NSDC, STAR Progrrame of India

Interested NGO are requested to submit Expression of Interest to CHESTA for setting of Training Centers at their programme areas for the development of youths. The STAR Scheme is an initiative to boost employability and productivity of youths by providing them Monetary Incentives to voluntary join an approved skill training course that is certified by Sector Skill Counsel. The Scheme is available at RCSM approved by Govt. of India/NSDC.

Interested NGOs are requested to contact in the following address to set up the Authorized Training Centers under Skill Development Schemes:

Radhakrushna Street
Gate Bazar, Aska Road
Berhampur, Ganjam
Mobile No: 08895353908. 09438078696, 09337503045
Land Line: 0680-2223045