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