The term “Vernacular architecture” in general refers to the informal building of structures through traditional building methods without using the services of a professional architect. It is the most widespread form of building .
Vernacular architecture has been growing over time with continuities changes, transformations and adaptations to the different social and economic conditions of each period.
Development control promotional regulation for thane &palghar & raig...shafiqmodern
Please feel free to download the published Draft Development Control Regulations for Regional Plan of Thane Raigad & Palghar District, published by Government Of Maharashtra.
One of the most common issues on the word right now is green building technology, with the goal of reducing the development industry's various negative effects on the environment, society, and economy. Because pollution and global warming are quickly expanding over the planet, the world urgently requires a sustainable and reasonable development. Because of the increase in Green House Gases (GHGs), dramatic climatical differences occurring everyday have been noted and are being faced by almost everyone all over the world. Within settled countries such as the United States of America, Russia, Australia, and the United Kingdom, there have already been rigorous steps taken to achieve workable development, as well as rules and regulations enacted by their respective governments to assist and accomplish a workable and environmentally approachable development of their countries. However, emerging countries such as India, China, Sri Lanka, Pakistan, and others are dragging in terms of founding supportable growth and environmentally friendly structures. In addition, there is a deficiency of public understanding about this worldwide issue in these emerging countries. According to surveys and study, these countries are also far behind schedule the established nations of the world. This article discusses the need for maintainable growth around the world, particularly in emerging countries such as India and China, which have enormous land-living masses and are fast emerging, with the potential to become new global superpowers in the near future. It also includes sustainable and monetary research with connections to Indian contexts, as well as a recent live instance study of a freshly built and constructed luxurious housing home in a densely populated area of India. The case study is a inhabited house that is planned and built as a sustainable and green structure in an extremely community inside the state of Maharashtra, India, as India is also known as a country of villages with the world's second largest population. According to India's 2012 census, 69.84 percent of the population, or 869.17 million people, live in 6,47,861 distinct villages. By using straightforward, simple, and cost-effective strategies, this study will assist Indian communities and residential buildings in becoming more sustainable and greener.
The term “Vernacular architecture” in general refers to the informal building of structures through traditional building methods without using the services of a professional architect. It is the most widespread form of building .
Vernacular architecture has been growing over time with continuities changes, transformations and adaptations to the different social and economic conditions of each period.
Development control promotional regulation for thane &palghar & raig...shafiqmodern
Please feel free to download the published Draft Development Control Regulations for Regional Plan of Thane Raigad & Palghar District, published by Government Of Maharashtra.
One of the most common issues on the word right now is green building technology, with the goal of reducing the development industry's various negative effects on the environment, society, and economy. Because pollution and global warming are quickly expanding over the planet, the world urgently requires a sustainable and reasonable development. Because of the increase in Green House Gases (GHGs), dramatic climatical differences occurring everyday have been noted and are being faced by almost everyone all over the world. Within settled countries such as the United States of America, Russia, Australia, and the United Kingdom, there have already been rigorous steps taken to achieve workable development, as well as rules and regulations enacted by their respective governments to assist and accomplish a workable and environmentally approachable development of their countries. However, emerging countries such as India, China, Sri Lanka, Pakistan, and others are dragging in terms of founding supportable growth and environmentally friendly structures. In addition, there is a deficiency of public understanding about this worldwide issue in these emerging countries. According to surveys and study, these countries are also far behind schedule the established nations of the world. This article discusses the need for maintainable growth around the world, particularly in emerging countries such as India and China, which have enormous land-living masses and are fast emerging, with the potential to become new global superpowers in the near future. It also includes sustainable and monetary research with connections to Indian contexts, as well as a recent live instance study of a freshly built and constructed luxurious housing home in a densely populated area of India. The case study is a inhabited house that is planned and built as a sustainable and green structure in an extremely community inside the state of Maharashtra, India, as India is also known as a country of villages with the world's second largest population. According to India's 2012 census, 69.84 percent of the population, or 869.17 million people, live in 6,47,861 distinct villages. By using straightforward, simple, and cost-effective strategies, this study will assist Indian communities and residential buildings in becoming more sustainable and greener.
The powerpoint presentation deals with the latest amendments in National Green Tribunal Act by the Finance Act, 2017 and critically analyzing some of the important aspects of the Act.
Hempcrete is a magical material which is being used for both construction and insulation purposes. It is resistant to molds, pests, fungus and completely fireproof. Because of these properties of hempcrete make it a remarkable option to construct a building or a hemp house. To know more visit: hempcretedirect.com
Desertification - The Horn Of Africa Experiencing Serious DroughtChristina Parmionova
Desertification is the degradation of land in arid and dry sub-humid areas, resulting primarily from man-made activities and influenced by climatic variations. It is principally caused by overgrazing, overdrafting of groundwater and diversion of water from rivers for human consumption and industrial use, all of these processes fundamentally driven by overpopulation.
A major impact of desertification is biodiversity loss and loss of productive capacity, for example, by transition from land dominated by shrublands to non-native grasslands. In the semi-arid regions of southern California, many coastal sage scrub and chaparral ecosystems have been replaced by non-native, invasive grasses due to the shortening of fire return intervals. This can create a monoculture of annual grass that cannot support the wide range of animals once found in the original ecosystem. In Madagascar's central highland plateau, 10% of the entire country has been lost to desertification due to slash and burn agriculture by indigenous peoples. In Africa, if current trends of soil degradation continue, the continent will be able to feed only 25% of its population by 2025, according to UNU's Ghana-based Institute for Natural Resources in Africa. Globally, desertification claims a Nebraska-sized area of productive capacity each year.
Growth pattern of towns Natural and Planned,
Types of zoning and importance,
various road networks(Grid iron pattern, shoe string development,
Surveys for data collection, physical survey, social survey, economic survey, civic survey,
Town aesthetics, landscape architecture,
Rehabilitation of slum and urban renewal,
Green building Approach for BSEC Building at Sher e Bangla Nagar, Dhaka, Bang...Salman Kamal
This presentation contains the procedure or idea about "how to design a green building". This specific building is designed for Bangladesh Securities and exchange commission (BSEC) in Dhaka. The client was looking for he possibilities of green features in the building.
The powerpoint presentation deals with the latest amendments in National Green Tribunal Act by the Finance Act, 2017 and critically analyzing some of the important aspects of the Act.
Hempcrete is a magical material which is being used for both construction and insulation purposes. It is resistant to molds, pests, fungus and completely fireproof. Because of these properties of hempcrete make it a remarkable option to construct a building or a hemp house. To know more visit: hempcretedirect.com
Desertification - The Horn Of Africa Experiencing Serious DroughtChristina Parmionova
Desertification is the degradation of land in arid and dry sub-humid areas, resulting primarily from man-made activities and influenced by climatic variations. It is principally caused by overgrazing, overdrafting of groundwater and diversion of water from rivers for human consumption and industrial use, all of these processes fundamentally driven by overpopulation.
A major impact of desertification is biodiversity loss and loss of productive capacity, for example, by transition from land dominated by shrublands to non-native grasslands. In the semi-arid regions of southern California, many coastal sage scrub and chaparral ecosystems have been replaced by non-native, invasive grasses due to the shortening of fire return intervals. This can create a monoculture of annual grass that cannot support the wide range of animals once found in the original ecosystem. In Madagascar's central highland plateau, 10% of the entire country has been lost to desertification due to slash and burn agriculture by indigenous peoples. In Africa, if current trends of soil degradation continue, the continent will be able to feed only 25% of its population by 2025, according to UNU's Ghana-based Institute for Natural Resources in Africa. Globally, desertification claims a Nebraska-sized area of productive capacity each year.
Growth pattern of towns Natural and Planned,
Types of zoning and importance,
various road networks(Grid iron pattern, shoe string development,
Surveys for data collection, physical survey, social survey, economic survey, civic survey,
Town aesthetics, landscape architecture,
Rehabilitation of slum and urban renewal,
Green building Approach for BSEC Building at Sher e Bangla Nagar, Dhaka, Bang...Salman Kamal
This presentation contains the procedure or idea about "how to design a green building". This specific building is designed for Bangladesh Securities and exchange commission (BSEC) in Dhaka. The client was looking for he possibilities of green features in the building.
Formation and registration of non profit organisationsSachin Deshmukh
Nature-objectives legal procedures formalities and
documentations required for registration. Different types of Non-Profit Organizations: NGOs Trust and Society, its
significance, differences and relationships.
we are here to help you in the duration of your preparation
feel free to contact us for any query regarding your exam
contact us at : 9454721860, 0522-4241011
or log on to our website : www.iasnext.com
Decriminalization of Doing Business in India – Cheque BouncingAnil Chawla
This long article is a representation to Government of India pleading for decriminalization of the offence of dishonour of cheques. It pleads that the law relating to cheque bouncing is being used by money lenders and as a result entrepreneurship is being killed in India.
India as a nation has a large vulnerable population– in terms of health, security, education, employment and opportunities,
It is not possible for the government to serve each and every corner of the system, That is why NGOs help to the Government
Life and Health Insurance FIN 3660 Chapter 2 The Life and .docxSHIVA101531
Life and Health Insurance FIN 3660
Chapter 2
The Life and Health Insurance Industry
Objectives
Distinguish among the three types of business organizations and explain why insurance companies must be organized as corporations.
Distinguish among stock insurers, mutual insurers, and fraternal benefit societies.
Describe the financial services industry and explain how insurance companies function within that industry.
Identify two primary types of insurance regulation in most countries.
Describe the roles that the federal and state governments play in U.S. insurance regulation.
2
Types of Business Organizations
Businesses are structured in three basic ways.
A sole proprietorship is owned and operated by one person. The owner receives all profits and is responsible for all the debts of the business.
A partnership is a business that is owned by two or more people known as partners. They divide the profits, and generally each of them is personally responsible for all the debts of the business.
A corporation is a legal entity that is created by the authority of a governmental unit and is separate and distinct from the people who own it. Corporations are different from other businesses in two ways. First, because they can be sued, can enter into contracts, and can own property. The assets and liabilities belong to the corporation itself, not the owners; thus, a corporation continues beyond the death of any or all of its owners.
An asset is an item of value, such as cash, buildings, or investments.
A liability is a company’s debt or future obligation.
Equity represents the owners’ interest; the amount on which owners have a claim.
3
Types of Insurance Company Organizations
1. Stock Corporations
Most corporations, including most life and health insurers, are stock corporations, a corporation whose ownership is divided into units known as shares, or shares of stock. A stockholder, or shareholder, is a person or organization who owns stock in the corporation.
Stock insurance companies are insurers organized as stock corporations.
Stockholders elect a board of directors, who are responsible for overseeing the company’s management.
Stockholder dividend is a portion of the corporation’s earnings paid to the owners of its stock.
4
Mutual Insurance Companies
2. Mutual Companies
This is an insurance company that is owned by its policyowners, who elect the company’s board of directors.
Mutual insurers historically have been older and larger than stock insurers and thus provide a significant amount of the life insurance in force.
5
Fraternal Benefit Societies
3. Fraternal Benefit Societies
Fraternals are nonprofit organizations that are operated solely for the benefit of their members and provide social, as well as insurance, benefits to their members.
Members of such societies share ethnic, religious, or vocational backgrounds, although some allow membership to the general public.
Members elect the officers of a fraternal society who manage its ...
This slide is special for master students (MIBS & MIFB) in UUM. Also useful for readers who are interested in the topic of contemporary Islamic banking.
MATATAG CURRICULUM: ASSESSING THE READINESS OF ELEM. PUBLIC SCHOOL TEACHERS I...NelTorrente
In this research, it concludes that while the readiness of teachers in Caloocan City to implement the MATATAG Curriculum is generally positive, targeted efforts in professional development, resource distribution, support networks, and comprehensive preparation can address the existing gaps and ensure successful curriculum implementation.
Executive Directors Chat Leveraging AI for Diversity, Equity, and InclusionTechSoup
Let’s explore the intersection of technology and equity in the final session of our DEI series. Discover how AI tools, like ChatGPT, can be used to support and enhance your nonprofit's DEI initiatives. Participants will gain insights into practical AI applications and get tips for leveraging technology to advance their DEI goals.
Delivering Micro-Credentials in Technical and Vocational Education and TrainingAG2 Design
Explore how micro-credentials are transforming Technical and Vocational Education and Training (TVET) with this comprehensive slide deck. Discover what micro-credentials are, their importance in TVET, the advantages they offer, and the insights from industry experts. Additionally, learn about the top software applications available for creating and managing micro-credentials. This presentation also includes valuable resources and a discussion on the future of these specialised certifications.
For more detailed information on delivering micro-credentials in TVET, visit this https://tvettrainer.com/delivering-micro-credentials-in-tvet/
Acetabularia Information For Class 9 .docxvaibhavrinwa19
Acetabularia acetabulum is a single-celled green alga that in its vegetative state is morphologically differentiated into a basal rhizoid and an axially elongated stalk, which bears whorls of branching hairs. The single diploid nucleus resides in the rhizoid.
Exploiting Artificial Intelligence for Empowering Researchers and Faculty, In...Dr. Vinod Kumar Kanvaria
Exploiting Artificial Intelligence for Empowering Researchers and Faculty,
International FDP on Fundamentals of Research in Social Sciences
at Integral University, Lucknow, 06.06.2024
By Dr. Vinod Kumar Kanvaria
Read| The latest issue of The Challenger is here! We are thrilled to announce that our school paper has qualified for the NATIONAL SCHOOLS PRESS CONFERENCE (NSPC) 2024. Thank you for your unwavering support and trust. Dive into the stories that made us stand out!
Safalta Digital marketing institute in Noida, provide complete applications that encompass a huge range of virtual advertising and marketing additives, which includes search engine optimization, virtual communication advertising, pay-per-click on marketing, content material advertising, internet analytics, and greater. These university courses are designed for students who possess a comprehensive understanding of virtual marketing strategies and attributes.Safalta Digital Marketing Institute in Noida is a first choice for young individuals or students who are looking to start their careers in the field of digital advertising. The institute gives specialized courses designed and certification.
for beginners, providing thorough training in areas such as SEO, digital communication marketing, and PPC training in Noida. After finishing the program, students receive the certifications recognised by top different universitie, setting a strong foundation for a successful career in digital marketing.
How to Build a Module in Odoo 17 Using the Scaffold MethodCeline George
Odoo provides an option for creating a module by using a single line command. By using this command the user can make a whole structure of a module. It is very easy for a beginner to make a module. There is no need to make each file manually. This slide will show how to create a module using the scaffold method.
This presentation includes basic of PCOS their pathology and treatment and also Ayurveda correlation of PCOS and Ayurvedic line of treatment mentioned in classics.
Macroeconomics- Movie Location
This will be used as part of your Personal Professional Portfolio once graded.
Objective:
Prepare a presentation or a paper using research, basic comparative analysis, data organization and application of economic information. You will make an informed assessment of an economic climate outside of the United States to accomplish an entertainment industry objective.
1. 1
INTRODUCTION
An animal shelter is a facility that houses homeless, lost or abandoned animals; primarily a
large variety of dogs and cats. In the past such a shelter was more commonly referred to as a
dog pound, a term which had its origin in the impoundments of agricultural communities,
where stray cattle would be penned up or impounded until claimed by their owners.
The ideal goal of the modern animal shelter is to provide a safe and caring environment until
the animal is either reclaimed by its owner, placed in a new home, or placed with another
organization for adoption
Many shelters temperament test animals before they are put up for adoption to determine if
the animal adoptable and, if so, what the appropriate home environment would be.
In the wake of financial crisis of 2007-2010 many government shelters have run out of
adequate space and financial resources. Currently 64% of all the incoming animals left at a
government run shelters are euthanized. Owners who choose to drop a pet off at one of these
shelters are only giving that pet a 36% chances of survival. Shelters unable to raise additional
funds to provide for the increased number of incoming animals have no choice but to
euthanize them, sometimes within days.
In India nonprofit / public charitable organizations can be registered as trusts, societies, or
a private limited nonprofit company, under section-25 companies. Non-profit
organizations in India
(a) exist independently of the state;
2. 2
(b) are self-governed by a board of trustees or ‘managing committee’/ governing council,
comprising individuals who generally serve in a fiduciary capacity;
(c) produce benefits for others, generally outside the membership of the organization; and
(d), are ‘non-profit-making’, in as much as they are prohibited from distributing a monetary
residual to their own members.
3. 3
TYPES OF NONPROFIT ORGANIZATION
1. Trusts
The public charitable trust is a possible form of not-for-profit entity in India. Typically,
public charitable trusts can be established for a number of purposes, including the relief of
poverty, education, medical relief, provision of facilities for recreation, and any other object
of general public utility. Indian public trusts are generally irrevocable. No national law
governs public charitable trusts in India, although many states (particularly Maharashtra,
Gujarat, Rajasthan, and Madhya Pradesh) have Public Trusts Acts.
2. Societies
Societies are membership organizations that may be registered for charitable purposes.
Societies are usually managed by a governing council or a managing committee. Societies
are governed by the Societies Registration Act 1860, which has been adapted by various
states. Unlike trusts, societies may be dissolved.
3. Sec. 25 Companies
A section 25 company is a company with limited liability that may be formed for "promoting
commerce, art, science, religion, charity or any other useful object," provided that no profits,
if any, or other income derived through promoting the company's objects may be distributed
in any form to its members.
4. 4
OPENING AN ANIMAL SHELTER BY TRUST
I. Trusts
A public charitable trust is usually floated when there is property involved, especially in
terms of land and building.
Public charitable trusts, as distinguished from private trusts, are designed to benefit members
of an uncertain and fluctuating class. In determining whether a trust is public or private, the
key question is whether the class to be benefited constitutes a substantial segment of the
public. There is no central law governing public charitable trusts, although most states have
"Public Trusts Acts." Typically, a public charitable trust must register with the office of the
Charity Commissioner having jurisdiction over the trust (generally the Charity Commissioner
of the state in which the trustees register the trust) in order to be eligible to apply for tax-
exemption.
At least two trustees are required to register a public charitable trust. In general, Indian
citizens serve as trustees, although there is no prohibition against non-natural legal persons or
foreigners serving in this capacity.
Legal title of the property of a public charitable trust vests in the trustees. Trustees of a
public charitable trust may not, however, in any way use trust property or their position for
their own interest or private advantage. Trustees may not enter into agreements in which
they may have a personal interest that conflicts or may possibly conflict with the interests of
the beneficiaries of the trust (whose interests the trustees are bound to protect). Trustees may
not delegate any of their duties, functions or powers to a co-trustee or any other person,
5. 5
except that trustees may delegate ministerial acts. In essence, trustees may not delegate
authority with respect to duties requiring the exercise of discretion.
Trustees of religious or charitable trusts are charged with discharging their duties with the
degree of care that an ordinarily prudent person would exercise with respect to his personal
property. This is a slight variant on the duty of care applicable in many U.S. jurisdictions,
which requires directors and officers to act with the degree of diligence, care and skill that
ordinarily prudent persons would exercise under similar circumstances in like positions (as
opposed to in the management of their personal affairs). Public charitable trusts are highly
regulated. For instance, in many states, purchases or sales of property by a trust must be
approved in advance by the Charity Commissioner.
Indian public charitable trusts are generally irrevocable. If a trust becomes inactive due to
the negligence of its trustees, the Charity Commissioner may take steps to revive the trust.
Furthermore, if it becomes too difficult to carry out the objects of a trust, the doctrine of cy
pres, meaning "as near as possible," may be applied to change the objects of the trust. Thus,
it appears that grantors can feel fairly secure that the charitable nature of a trust will be
honored, even if the original, specific purposes of the trust cannot be carried out.
Legislation: Different states in India have different Trusts Acts in force, which govern the
trusts in the state; in the absence of a Trusts Act in any particular state or territory the general
principles of the Indian Trusts Act 1882 are applied.
6. 6
Main Instrument: The main instrument of any public charitable trust is the trust deed,
wherein the aims and objects and mode of management (of the trust) should be enshrined. In
every trust deed, the minimum and maximum number of trustees has to be specified. The
trust deed should clearly spell out the aims and objects of the trust, how the trust should be
managed, how other trustees may be appointed or removed, etc. The trust deed should be
signed by both the settler/s and trustee/s in the presence of two witnesses. The trust deed
should be executed on non-judicial stamp paper, the value of which would depend on the
valuation of the trust property.
Trustees: A trust needs a minimum of two trustees; there is no upper limit to the number of
trustees. The Board of Management comprises the trustees.
APPLICATION FOR REGISTRATION:
The application for registration should be made to the official having jurisdiction over the
region in which the trust is sought to be registered.
After providing details (in the form) regarding designation by which the public trust shall be
known, names of trustees, mode of succession, etc., the applicant has to affix a court fee
stamp of Rs.2/- to the form and pay a very nominal registration fee which may range from
Rs.3/- to Rs.25/-, depending on the value of the trust property.
The application form should be signed by the applicant before the regional officer or
superintendent of the regional office of the charity commissioner or a notary. The application
form should be submitted, together with a copy of the trust deed.
7. 7
Two other documents which should be submitted at the time of making an application for
registration are affidavit and consent letter.
8. 8
TAX LAWS
India’s tax laws affecting NGOs are similar to the tax laws of other Commonwealth nations.
These laws may have some impact on U.S. grant makers, and thus are summarized here.
India provides for exemption from corporate income taxes of the income of certain NGOs
carrying out specific types of activities, with unrelated business income being subject to tax
under certain circumstances.
India also subjects certain sales of goods and services to VAT, with a fairly broad range of
exempt activities. The rates range from 4 percent to 12 percent, with most goods and services
taxed at 8 percent.
The income tax law and the corporate tax law provide tax benefits for donors, and these may
be relevant to an American corporation doing business in India in deciding whether to engage
in direct corporate grant making in India. The existence of a double taxation treaty between
India and the United States may also affect gift planning decisions of U.S. corporate grant
makers doing business in India.
Applicable Laws
Constitution of India Articles 19(1)(c) and 30;
Income Tax Act, 1961;
Public Trusts Acts of various states;
Foreign Contribution (Regulation) Act, 1976;
9. 9
RELEVANT LEGAL FORMS
The right of all citizens to form associations or unions is guaranteed by the Constitution of
India, Article 19(1)(c).
There are three pertinent legal forms of not-for-profit entities under Indian law: trusts,
societies, and section 25 companies. Many state and central government agencies have
regulatory authority over these not-for-profit entities. For example, all not-for-profit
organizations are required to file annual tax returns and audited account statements with
various agencies. At the state level, these agencies include the Charity Commissioner (for
trusts), the Registrar of Societies (referred to in some states by different titles, including the
Registrar of Joint Stock Companies), and the Registrar of Companies (for section 25
companies). At the national or federal level, the regulatory bodies include the income tax
department and Ministry of Home Affairs (only for not-for-profit organizations receiving
foreign contributions).
REGARDING LOCAL LAW
Inurement
Public charitable trusts must benefit a large class of beneficiaries and must be for the public
benefit. Moreover, trustees of public charitable trusts may not engage in self-dealing.
Despite the clear charitable intent of a public charitable trust, absent a provision in the trust
deed specifically prohibiting private inurement, it is unclear whether public charitable trusts
satisfy the prohibition on private inurement in Code section 501(c)(3).
10. 10
The Societies Registration Act 1860 does not prohibit the inurement of any earnings of the
society to any private shareholder or individual.
The Indian Companies Act, 1956, section 25 specifically provides that no profits, if any, or
other income may be distributed by way of dividends to its members.
PROPRIETARY INTEREST
Whether an individual may have a proprietary interest in a not-for-profit entity relates to the
issue of inurement. Trustees of a public charitable trust hold trust assets on behalf of the
trust. Thus, although trustees have legal title to the trust's assets, they hold these assets for
the beneficiaries of the trust, not for themselves. Members of the managing committee or
governing council of a society or section 25 company hold the assets of a society or section
25 company.
Dissolution
Indian public charitable trusts are generally irrevocable. If a trust becomes inactive due to
the negligence of its trustees, the Charity Commissioner may take steps to revive the trust.
Furthermore, if it becomes too difficult to carry out the objects of a trust, the doctrine of cy
pres, meaning "as near as possible," may be applied to change the objects of the trust. Thus,
it appears donors could feel fairly secure in the event the trust can no longer accomplish its
initial purposes; the trust's purposes would be changed to another similar public charitable
purpose, or in the unlikely event of a distribution or winding up of a trust due to changed
11. 11
circumstances, the trust assets would be used for similar charitable purposes.
Unlike trusts, societies and section 25 companies may be dissolved. Upon dissolution and
after settlement of all debts and liabilities, the funds and property of the society or company
may not be distributed among the members. Instead, the remaining funds and property must
be given or transferred to some other society or section 25 company, preferably one with
similar objects.
ACTIVITIES
Economic Activities
There are no restrictions on Indian NPOs’ business/commercial/economic activities.
However, the profits must be applied fully towards charitable objects. If this is not done, then
the NPO will lose its income tax exemption and its income will be liable to tax at the
maximum marginal rate (35.1%). Further the NPO must maintain separate books of account
for the business/commercial/economic activities. [Income Tax Act, 1961 (seventh proviso to
section 10(23C); section 11, subsection 4 and 4A)].
Investment Activities
State and national laws limit the types of investments Indian not-for-profit organizations may
make. For example, Indian not-for-profit organizations may not invest in shares of public or
private limited companies. Furthermore, not-for-profit organizations registered in India may
not invest abroad.
12. 12
Political Activities
Not-for-profit organizations in India may not engage in political campaign activities or
legislative activities. Indian not-for-profit entities may "lobby" for non-political causes,
however, provided that such activity promotes the "general public utility" and is incidental to
the attainment of the charity's objects.
DISCRIMINATION
Article 30 of the Constitution of India gives all "minorities," whether based on religion or
language, the right to establish and administer educational institutions of their choice.
"Minority" is defined as those groups that wish to preserve stable ethnic, religious or
linguistic traditions or characteristics markedly different from those of the rest of the
population. Accordingly, special inquiry should be made when donors are considering
providing grants to educational institutions.
CONTROL OF ORGANIZATION
With regard to charities in general, trustees are expected to be independent. It is, however,
ordinarily possible for another legal person to influence the selection of directors, officers, or
trustees – for example, by making a donation contingent on the donor's right to appoint a
member of the board.
A for-profit company that creates a public charitable trust can exert more direct control. The
for-profit company could, in the process of founding the public charitable trust, reserve the
authority to appoint and remove trustees and to influence major policy decisions. This is
13. 13
typical of a form of public charitable trust known as a "corporate foundation," which is
essentially controlled by its for-profit founder, or "settler."
In the case of a Section 25 company or a society, members always have the right to remove
directors and thus to influence policy. These members can include for-profit entities.
Therefore, it is possible that an Indian charity may be controlled, perhaps indirectly, by a for-
profit entity (which will lead to additional IRS scrutiny) or by an American grantor charity
(which requires that the charity specifically so provide in the affidavit).
Tax Deduction for Donors
The Income Tax Act, section 80G, sets forth the types of donations that are tax-deductible.
The Act permits donors to deduct contributions to trusts, societies and section 25 companies.
Many institutions listed under 80G are government-related; donors are entitled to a 100%
deduction for donations to some of these government funds. Donors are generally entitled to
a 50% deduction for donations to non-governmental charities. Total deductions taken may
not exceed 10% of the donor's total gross income.
The following are examples of governmental charities listed in section 80G, contributions to
which entitle the donor to a 100% deduction: the Prime Minister's National Relief Fund; the
Prime Minister's Armenia Earthquake Relief Fund; the Africa (Public Contributions – India)
Fund; and the National Foundation for Communal Harmony.
As to those entities not specifically enumerated in section 80G, donors may deduct 50% of
their contributions to such organizations, provided the following conditions are met:
14. 14
the institution or fund was created for charitable purposes in India;
the institution or fund is tax-exempt;
the institution's governing documents do not permit the use of income or assets for any
purpose other than a charitable purpose;
the institution or fund is not expressed to be for the benefit of any particular religious
community or caste; and
the institution or fund maintains regular accounts of its receipts and expenditure.
In-kind donations are not tax-deductible under Section 80G. Receipts issued to donors by
not-for-profit organizations must bear the number and date of the 80G certificate and indicate
the period for which the certificate is valid.
Customs Duty
Not-for-profit organizations involved in relief work and in the distribution of relief supplies
to the needy are 100% exempt from customs duty on the import of items Moreover, other
exemptions may be available, such as an exemption from customs duty for
scientific/technical equipment and components intended for research institutes. Donors
should investigate whether an exemption from customs duty is available before shipping
articles to not-for-profit entities in India.
Double Tax Treaty
India and the United States signed a double-tax treaty on September 12, 1989. The treaty
does not address issues related to charitable giving or not-for-profit entities.
15. 15
Veterinary Assistance
Establishing a good relationship with a local veterinarian is critical. Many dogs and cats that
are turned in to rescue groups need spay and neuter services, basic vaccinations, and
medication. Some vets may agree to discount the cost of medical services for rescue animals,
or even do the work pro bono.
16. 16
MY PERSPECTIVE
It is important that no one start up a rescue without first having a nest egg from which to
withdraw. When the word is out that one has a rescue, the animals will start to come. By
registering oneself as a rescue it will be assumed that you will have the money to provide
care where others could not, and this includes emergency medical care. I know that rescues
will be started from scratch with no funds, straight from home, with no help from the public
and practically nothing to start with and somehow survived.
In order to keep a rescue operating, there has to be a continuous cash flow. The best way to
do so is by fund raising, but for are a small rescue, it may be impossible.
You need to keep up to date records of where the funds raised go, as nothing makes a rescue
look bad than not opening the books to its members, the public, or to people who want to
make a donation and would like to see where their money is going. By keep accurate and up
to date records. You should make sure to separate your own personal expenses from those of
the rescue; the rescue should not be there to pay your food or phone bills.
The success or failure of the rescue will depend on the number of volunteers; try to get as
many as possible so that one or two people do not end up doing all the work. You need to be
able to delegate work so that if you need to have time away, the needs of your animals will
be taken into consideration, feeding, cleaning, grooming, etc.