NGOs & Social Sector
Bridging the Gap Between Passion and Compliance.
The Landscape
The regulatory environment for Non-Profits has tightened drastically. With FCRA amendments, the renewal of 12A/80G, and the digitisation of donor reporting, 'good intent' is no longer enough. One compliance slip can freeze your funding.
Key Challenges
Funding Eligibility
Donor Reporting
Asset Management
What We Offer
Registration & Renewal
CSR-1 & Form 10BD
Project-Based Accounting
FCRA Audits
Who this is for
We work with trusts, societies, Section 8 companies and CSR implementing agencies that need their funding to survive a compliance review. That includes organisations renewing 12A or 80G, applying for FCRA, receiving CSR funds for the first time, or responding to a donor who wants project-wise accounts.
The work is practical: registration and renewal, project accounting, utilisation reporting, donor certificates and an audit file that matches what was reported to the donor and the regulator.
Most of our NGO clients are small teams doing difficult work. We keep the language plain, the checklist short and the filing calendar visible, so that compliance does not depend on one person remembering a deadline.
How we work with NGOs & Social Sector businesses
-
Registration health check
We verify 12A, 80G, FCRA, CSR-1, PAN and the governing documents, and flag anything that expires or does not match the bank records.
-
Project accounting
Grants are separated by project and by restriction, with a utilisation register that ties every release to expenses and evidence.
-
Donor and statutory reporting
Form 10BD, 80G certificates, FCRA returns, CSR utilisation certificates and the audit schedule are prepared from the same ledger.
-
Audit support
We prepare the file, answer audit queries and present the utilisation position before the auditor forms a view.
The SCORE Advantage
What you can expect
A clean registration and project file means a donor can release the next tranche without a long exchange of emails, and an auditor can trace every rupee to a project and a receipt. That is also the position that protects the registration itself. Where a renewal is due, we start the file early rather than wait for the portal to close, because a lapsed registration affects every donor at once.
Frequently asked questions
When must an NGO renew 12A and 80G?
Registration under 12A and 80G is generally valid for five years and must be renewed before it expires. A late renewal can interrupt the exemption and affect donor certificates, so we track the date and prepare the application well in advance.
What does FCRA renewal involve?
FCRA renewal requires the annual return, audited accounts, project details, bank accounts and an explanation of foreign contributions. We reconcile the receipts and utilisation, prepare the file and respond to the Ministry's queries through the online portal. The renewal should be started well before expiry because the portal and the bank details must match exactly.
What is CSR-1 and does an NGO need it?
CSR-1 is the registration an implementing agency needs before it can receive CSR funds. The application includes the entity documents and the registration number must be quoted in the company's CSR reporting. The number is quoted in the CSR-2 filing and in the tri-party agreement, so it must stay current.
How should grants be recorded?
Each grant should be recorded by project and by restriction, with a separate utilisation register. Mixing restricted and unrestricted funds is the most common reason a donor cannot be given a clean utilisation certificate. A donor should be able to see the balance of each restricted grant at any time.
Which form is used for donor tax certificates?
Form 10BD reports the donations received, and Form 10BE provides the certificate to each donor. Both are filed through the income tax portal and must reconcile with the books and the donor records. The portal requires the donor PAN and the donation details, and errors are difficult to correct later.
Can you audit an NGO with foreign funding?
Yes. We audit FCRA-funded entities and prepare the FCRA-specific schedules alongside the regular audit. The file separates foreign contributions, interest and utilisation as the regulations require. The schedules show foreign contribution receipts, interest and utilisation separately, as the law requires.
Do you help with CSR donor reporting?
Yes. We prepare the project-wise utilisation certificate, the impact data and the documents a corporate donor needs for its own CSR-2 and board reporting. The same records support the statutory audit. The same reporting package is used for the statutory audit.
What records should we keep for a CSR grant?
Keep the agreement, the budget, the bank statements, the invoices and the utilisation certificate for each project, together with photographs and beneficiary data. A donor or auditor should be able to trace any release to its expenses without asking for a new file.