Formation and management of NGOs, Non Governmental Organisations

Abraham, Anita

Formation and management of NGOs, Non Governmental Organisations Anita Abraham - 2nd ed. - New Delhi: Universal Law Publishing Co., 2010. - xxiii, 599 p. ill.

Part A
Introduction
NON-GOVERNMENTAL ORGANISATIONSONE
STOP SHOP FOR HUMAN RIGHTS
Concept of Rights
Non-Governmental Organisations
NGOs in India
User-friendly NGO
Part B
Formation of an NGO in India
SOCIETY
introduction
Filing of documents
A. Formation of a society
First Step—^Seven persons enjoin for a common purpose
Second Step—^Society's Objective to be literary, scientific or
charitable
Third Step—Naming the society
Fourth Step—Drafting the Memorandum of Association
and enrolment of members
Is a society a body corporate?
Disqualification
Fifth Step—^Registration of your society
Other important features of a registered society
Rights of your Society
Rights of the Members
Liability
Model Rules and Regulations of a Society
1. Name of the Society
2. Registered Office
3. Membership Classification, and Qualifications
4. Admission Fee and Subscription
5. Termination, Cessation Forfeiture of Membership
6. General Body Defined
7. General Body Meeting
8. Rights and Privileges of Members
9. Ehities of the Members
10. Governing Body
11. Functions and Powers of Governing Body
12. Composition of the Governing Body
13. Powers and Duties of Office Bearers
14. Re-Admission
15. Appeals
16. Filling Up of Casual Vacancies
17. Election
18. Sources of Income
19. Financial Year
20. Audit
21. Management of Funds and Accounts Operation
22. Annual List of Governing Body
23. Dissolution
24. Legal Proceedings
25. Amendment
26. Application of the Act
27. Essential Certificate
TRUST
introduction
ESSENTIAL FEATURES OF A TRUST
Wakf
Trust
What is a Charitable Trust?
Charitable Trusts
Trustees control the Trust
Laws Governing Trusts
Extinguishment of a trust
Rights of a Trustee
Flexibility in naming your Trust
Powers of a trustee
Special Powers
Removal of a trustee
Rights of beneficiary of a public trust
Liability
Conduct of Business by a Trust
Objects of the trust deed
Trustee
What are the disabilities of trustee?
Beneficiary
Rights
Features of a Trust and other legal arrangements
Specimen Trust Deed of a General Charitable Trust
NON-PROFIT COMPANY
Characteristics of a company
Steps to establishing a section 25 Company
(a) Application for a name
(b) Memorandum and Articles
(c) License under section 25
(d) Registration with the ROC
(e) Converting existing company to section 25 company
Other miscellaneous points
Case law
Model Application by a New Association for Grant of
Licence and Registration
under section 25
Application for Registration of a Company under section 25
of the Companies Act, 1956
COMPARATIVE ANALYSIS OF SOCIETY, TRUST
AND NON-PROFIT COMPANY
Advantages and disadvantages of a non-profit company
Advantages and Disadvantages of a Trust
Advantages and Disadvantages of a registered society
Comparative analysis of Society, Trust and Non-Profit
Company
Part C
Management of An NGO
REGISTRATION OF AN NGO
Registration of a Society
Unregistered Society
Limited Liability
Guidelines for Registration of a Society under Societies
Registration Act, 1860, as applicable to N.C.T. of Delhi
Rules and Regulations
Instructions
Affidavit
Why Register an NGO
Registration of a Charitable Trust
(Indian Trusts Act, 1882)
Registration as a Non-Profit Company
(Under section 25 of the Companies Act, 1956)
Code of operation for registered Body
Registration of an NGO under other Acts
Registration under Income-tax Act, 1961
Registering under Foreign Contribution (Regulation)
Act, 1976
RECOMMENDED CODE OF PRACTICE
FOR INDIAN NGOS
Legal Regulations Related to Volunteering
Rights, Duties and Liabilities of the Organisation
• Identity Issues
• Functioning Issues
Borrowing Powers
Rights, Duties and Liabilities of NGO worker
FOREIGN CONTRIBUTION
FCRA conditions for accepting foreign funds
When FCRA permission is not needed
Bank Account for foreign funds
Income-Tax Benefits on foreign funds
(a) Benefits for the NGO
(b) Benefits to Donors
Illustrative example of NGOs handling foreign
money/materials
Scholarships from foreign sources
NATURE OF NGO ACTIVITIES
(I) AGED CARE
Old and Grey in India
Nature of Aged Care NGO work
Legal Aspect
Select NGOs on Aged Care
(II) AGRICULTURE & FISHERIES
Population and Agricultural Workers
Emerging Features of Indian Agriculture
Focus Issues of NGOs
Fisheries
Legal Aspect
All India Production of Milk, Eggs & Wool During 1995-2001
Select NGOs on Agriculture
(III) CHILD
Who is a child?
Rights of a child
Legal Aspects
Child Education
Supreme Court Directions On Child Labour
Adoption
Other Legal Points for NGOs
Laws relating to Children's welfare
Select NGOs on Children's Rights
(IV) CULTURE
Legal Aspect
Laws relating to Indian Cultural Heritage
(V) DISABLED
Facilities for Disabled
Legal Aspect
Select NGOs on Care for Disabled
Model Objects of Society For Welfare of Handicapped Persons
(VI) EMERGENCY SUPPORT (NATURAL DISASTERS)
Legal Aspects
Select Ngos of Disaster Management
(VU) ENVIRONMENT AND WILDLIFE
Relevant laws relating to Environment & Wildlife
Select NGOs on Environment and Wildlife
(VIII) FAMILY PLANNING
Legal Aspect
Select NGOs on Family Planning
(IX) HEALTH
Source of Health(y) rights for Indians - the Constitution
Legal aspects on Health Care
Health impacts of child labour
(i) Factories Act, 1948
(ii) Mines Act, 1952
(iii) Workmen's Compensation Act, 1923
Select Ngos on Health Care Services
(X) SUBSTANCE ABUSE
Legal Aspects
Relevant laws relating to Substance Abuse
Select NGOs on Substance Abuse
(XI) UNORGANISED LABOUR
Legal Aspect
Select Ngos on Unorganised Labour
(XII) WOMEN
Legal Aspects
Women with Child
Cruelty
Laws relating to Women's issues
Select Ngos on Womens' Issues
INDIAN LAWS AND NGOS
Advocates Act, 1961
ChUdren Act, 1960
Offences and Penalties under the Children Act, 1960
Consumer Protection Act, 1986
Goods
Services
The Maternity Benefit Act, 1961
Prevention of Pood Adulteration Act, 1954
Offences and Penalties
Prisoners Act, 1900
Scheduled Castes and the Scheduled Tribes (Prevention of
Atrocities) Act, 1989
Norms for Relief Amoimt
Weekly Holidays Act. 1942
Wild Birds and Animals Protection Act, 1912
CASE LAW ON TRUSTS AND SOCIETIES
Judicial Decisions on 'Development versus Environment'
Decisions on Women's and Children's Issues
Judicial Decisions on functioning of Trusts and Societies
Notes on NGO Cases
1. An executor becomes a trustee only upon completion
of administration of trust
2. Option conferred on a trustee to file either a suit or
to move court for opinion, advice or direction in
management of trust property can be exercised only
when recourse to both remedies are available and
such an application can be maintained only when
nature and purport thereof is satisfied
3. Jurisdiction of court to give opinion, advice or
direction is confined to management or
administration of trust property
4. Words 'management or administration of trust
property' would not apply when object of trust
itself has been fulfilled
5. Suit against public trusts by persons cannot be
brought unless persons activities were not for
protection of interests of public trusts
6. The society registered under provisions of the
Karnataka Societies Registration Act does not come
imder the public authority defined under the
Right to Information Act
7. Letter of administration cannot be granted to
registered society
8. Amendment of bye-laws by resolution cannot be
held ineffective solely for non-compliance of
requirement of 'Special Resolution' when amendments
have been approved unanimously by all the members
9. Council is not State as the very formation of council
is as an independent society
10. Court while issuing directions to society regarding
service benefits to employees cannot ignore financial
implications of implementing directions
11. A heavy burden lay on society of prove oral gift
made out in case of obtaining title by reason of same
12. Project being on an yearly basis could not have been
sanctioned on a regular basis
13. In absence of recourse to rule 14 of Order XXXIV, CPC
purchase of Mortgaged Property by mortgagee is
only in trust for mortgagor
14. Artists working with NGOs are not "workmen" -
Production of Dramas is not an "industry" as per
the Industrial IXsputes Act, 1947
15. Trust which donates money to poor students but is
controlled by specific persons does not cease to be
'Public' and 'Charitable'
16. Recognised Schools can own and run a vehicle
with no permit
17. Society has a right to obtain Letters of Administration
and enjoy bequeathed property
18. Universities reserve the right to grant affiliation to
Teachers' Training Institutes
19. Assistant Registrar can order a Society to hold
elections of office bearers
20. Trust can use allotted land only for allotted purpose
21. Frivolous, embarrassing personal details of a Trust
can be struck off from pleadings before Court
22. Trust providing residence to employee teacher
amounts to a privilege of occupancy and not tenancy
did you know series on NGOS
Andhra's women bag international order for Haj caps
Blue pottery withstands drought in Rajasthan
Training to handle garbage in a scientific maimer helps turn
Mumbai's rag-pickers into skilled workers
Society for barefoot living
Part D
NGOs AND Government
NGOS AND GOVERNMENT
Grants-in-aid from the Goverrunent of India
Schemes sponsored by the Ministry of Social Justice and
Empowerment, Shastri Bhawan, New E)elhi
Schemes sponsored by the Ministry of Human Resource
and Development, Shastri Bhawan, New Delhi
Schemes sponsored by the Ministry of Health and
Family Welfare, New Delhi
Other schemes sponsored by various ministries
Ministry of Home Affairs
Fart E
Taxation of Non-proht
Organisations in India
TAXATION OF NON-PROFIT ORGANISATIONS IN INDIA
NGO = Society = Trust = non-profit company for
Income-tax purposes
Tax liability of NGOs
Income Tax Rates for Trusts
A.Y. 2007-08
Filing of NGO tax returns
Tax Assessment of em NGO
INCOME OF AN NGO
INDIAN NGOS AND CHARITY
Charitable nature of the NGO
"Charitable purpose" imder the Income Tax Act
Profit activities are not always business activities
Discussion on NGO tax exemptions imder
sections 10, 11, 12 and 164
Section 10—Exemption
Section 11 and 12 exemptions for NGOs
Outline of Exemptions under sections 11 and 12
Section 164 exemption for NGOs
Registration of NGO with Income-Tax Office
TAX REBATE FOR CHARITABLE INDIANS
Planning benevolence for Indian tax payers
Tax Forms for NGOs
PUBLIC INTEREST LITIGATION:
AN EFFECTIVE LEGAL TOOL
What can be challenged
Few Illustrative Cases
Part F
Society
THE SOCIETIES REGISTRATION ACT, 1860
FORMAT OF MEMORANDUM OF
ASSOCIATION OF A SOCIETY
MODEL OBJECTS OF ANIMAL WELFARE SOCIETY FOR
CARE AND WELL-BEING OF BUFFALOES, COWS,
DONKEYS AND LOAD BEARING ANIMALS
MODEL OBJECTS OF A HOSPITAL REGISTERED
AS SOCIETY
MODEL OBJECTS OF AN EDUCATIONAL SOCIETY
Part G
Trust
THE INDIAN TRUSTS ACT, 1882
THE CHARITABLE AND RELIGIOUS TRUSTS ACT, 1920
THE RELIGIOUS ENDOWMENTS ACT, 1863
THE TRANSFER OF PROPERTY ACT, 1882—
(RELEVANT EXTRACTS)
THE REGISTRATION ACT, 1908—
(RELEVANT EXTRACTS)
SPECIMEN TRUST DEED FOR A HOSPITAL
SPECIMEN TRUST DEED FOR A SCHOOL
Part H
Non-Profit Company
COMPANIES ACT, 1956—(RELEVANT EXTRACTS)
MODEL DECLARATION BY AN ADVOCATE/CHARTERED
ACCOUNTANT STATING THAT REQUIREMENTS OF THE
COMPANIES ACT, 1956 AND THE RULES MADE
THEREUNDER HAVE BEEN COMPLIED WITH
STATEMENT OF THE GROUNDS FOR APPLICATION
UNDER SECnON 25 OF THE COMPANIES ACT, 1956
Part I
Foreign Contribution
THE FOREIGN CONTRIBUTION (REGULATION)
ACT, 1976
THE FOREIGN CONTRIBUTION (REGULATION)
RULES, 1976
FOREIGN CONTRIBUnON (ACCEPTANCE OR RETENTION
OF GIFTS OR PRESENTATIONS) REGULATIONS, 1978
Part J
Income Tax Act, 1961
THE INCOME-TAX ACT, 1961—(RELEVANT EXTRACTS)
Part K
Other Relevant Statutes
THE PROTECTION OF HUMAN RIGHTS ACT, 1993—
(RELEVANT EXTRACTS)
MODEL FORM OF COMPLAINT UNDER THE CONSUMER
PROTECTION ACT, 1986
Part L
Select Lists
LIST OF NON-FOREIGN SOURCE OF FUNDS UNDER FERA
LIST OF INTERNATIONAL COVENANTS CONVENTIONS/
TREATIES RATIFIED/ACCEDED/SIGNED BY INDIA
LIST OF CENTRAL AND STATE LEGISLATIONS
ON SOCIETY

9788175347748


Non Government Organisations--India

060 / ABR/F
SIKKIM UNIVERSITY
University Portal | Contact Librarian | Library Portal

Powered by Koha