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Tags Guide

A simple guide to understand what falls under each topic tag.
Use this when publishing a new newsletter or need to tag a forum post.

FCRA

Covers:

  • FC-3A / FC-3B registration

  • FCRA renewal

  • FC-4 annual return

  • FC-6A, FC-6C, FC-6D, FC-6E, FC-6F updates

  • Administrative expense rules

  • SBI Delhi + utilisation bank accounts

  • Foreign contribution usage conditions

  • Violations, penalties, compounding

  • Quarterly disclosures

  • Related-party restrictions under FCRA

  • All MHA circulars or notifications

CSR

Covers:

  • CSR eligibility (Section 135, Schedule VII)

  • CSR-1 registration

  • CSR-2 filing

  • CSR project rules and monitoring

  • Budgeting and unspent CSR

  • Ongoing projects

  • Role of implementing agencies

  • Board reporting responsibilities

  • All MCA circulars on CSR

Income Tax

Covers:

  • 12A / 12AB registration and renewal

  • 80G registration and renewal

  • Anonymous donation rules

  • Related-party transactions

  • 85% application requirement

  • Accumulation of income (Form 10)

  • Audit and reporting: Form 10B, 10BB, 10BD, 10BE

  • Taxability of grants and donations

  • Corpus rules

  • Migration to the new Income Tax Act 2025

  • All CBDT circulars and notifications for NPOs

Fund Accounting

Covers:

  • Restricted and unrestricted funds

  • Utilisation tracking

  • Expense classification

  • Project-wise accounting

  • Grant schedules in financial statements

  • Receipts & Payments and Income & Expenditure statements

  • Accounting standards affecting NPOs

Grant Management

Covers:

  • Grant agreements and contracts

  • Donor reporting requirements

  • Fund utilisation rules

  • Project milestones and deliverables

  • Budgeting and re-budgeting

  • Monitoring and evaluation (M&E)

  • Documentation required for grants

  • Grant closure processes

Donor Due Diligence

Covers:

  • Documents reviewed by donors

  • Legal and registration checks

  • Financial health and audit checks

  • Governance checks

  • Background checks on board or key staff

  • Required organisational policies

  • Risk flags reviewed by donors

  • Documentation needed for donor assessments

DPDP Act

Covers:

  • Data protection duties for CSOs

  • Consent and notice requirements

  • Rights of data principals

  • Data processing rules

  • Data retention and deletion rules

  • Security standards and safeguards

  • Breach reporting

  • Handling of donor, beneficiary, user, or volunteer data

Social Security Laws

Covers:

  • EPF

  • ESI

  • Gratuity

  • Bonus

  • Maternity Benefits

  • Minimum Wages

  • Payment of Wages

  • State Shops & Establishment rules (work hours, leave, registers)

  • PoSH Act compliance

  • Any labour or HR compliance update affecting CSOs

Risks and Controls

Covers:

  • Internal controls

  • Fraud risks and red flags

  • Related-party risks

  • Documentation requirements

  • Approval workflows

  • Segregation of duties

  • Compliance risks

  • Misuse of funds and accountability issues

  • Oversight failures and lessons

Optional Add-On Tags

Regulatory Updates

Use this when the newsletter covers:

  • New laws

  • Amendments

  • Notifications

  • Changes in forms or procedures

Governance & Board Duties

Use this when it covers:

  • Trustee responsibilities

  • Board oversight roles

  • Conflict of interest rules

  • Minutes, resolutions, approvals

  • Governance failures or improvements

Financial Reporting

Use this when it covers:

  • Audit requirements

  • Form 10B / 10BD / 10BE details

  • Financial statement disclosures

  • Certification requirements

  • Reporting formats

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