NGO Consultant

NGO Consultant
Odisha NGO Consultancy Services


Monday, February 24, 2025

30 international charities specifically funding gender equality and women’s empowerment for NGOs based in Odisha

30 international charities specifically funding gender equality and women’s empowerment for NGOs based in Odisha, India, as of February 23, 2025. However, I can offer a solid starting point by listing some prominent international charities and organizations that are known to support gender equality and women’s empowerment initiatives in India, including those that may extend their efforts to Odisha-based NGOs. I’ll also include some context about their work and suggest how they might connect with Odisha-based organizations. Since Odisha has a vibrant NGO ecosystem addressing women’s issues, these international entities often collaborate with local partners there.

Below is a list of notable international charities and organizations that fund or support such causes in India. Note that while not all may have a specific focus on Odisha, many operate nationally or regionally and could potentially fund or partner with Odisha-based NGOs. I’ll aim to reach as close to 30 as possible with available information and explain where gaps remain.



International Charities and Organizations Supporting Gender Equality and Women’s Empowerment in India (Including Potential Odisha Connections)


  1. Oxfam International
    • Focus: Works on gender justice, ending violence against women, and economic empowerment.

    • India Presence: Oxfam India operates in states like Odisha, tackling issues like gender-based violence and livelihoods (e.g., post-cyclone recovery efforts).

    • Odisha Link: Supports local NGOs in Odisha for women’s rights and disaster resilience.


  2. Global Fund for Women
    • Focus: Provides grants to women-led organizations globally for gender equality and human rights.

    • India Presence: Funds grassroots women’s groups across India.

    • Odisha Link: Could support Odisha NGOs focusing on rural women’s empowerment or anti-violence initiatives.


  3. UN Women
    • Focus: Advances gender equality through policy advocacy, programs, and funding.

    • India Presence: Works on economic empowerment, ending violence, and leadership programs.

    • Odisha Link: Partners with local governments and NGOs in states like Odisha for projects like safe cities or women’s entrepreneurship.


  4. CARE International
    • Focus: Gender equality, women’s economic empowerment, and education.

    • India Presence: CARE India operates in Odisha, notably with projects like the Pathways initiative for women farmers.

    • Odisha Link: Directly engages with Odisha NGOs for gender-transformative agricultural programs.


  5. Plan International
    • Focus: Advances girls’ rights and equality through education and health programs.

    • India Presence: Plan India works in multiple states, including Odisha, on child marriage prevention and girls’ education.

    • Odisha Link: Funds and collaborates with local NGOs to empower adolescent girls.


  6. Women’s World Banking
    • Focus: Financial inclusion and economic empowerment for women.

    • India Presence: Supports microfinance and women entrepreneurship initiatives.

    • Odisha Link: Potential funding for Odisha NGOs working on women-led financial cooperatives.


  7. Vital Voices Global Partnership
    • Focus: Leadership training and mentoring for women.

    • India Presence: Supports women leaders and entrepreneurs across India.

    • Odisha Link: Could fund leadership programs for women through Odisha-based NGOs.


  8. The Asia Foundation
    • Focus: Women’s empowerment, governance, and economic opportunities.

    • India Presence: Works on gender equity projects in India.

    • Odisha Link: May partner with Odisha NGOs on trafficking prevention or women’s rights advocacy.


  9. ActionAid International
    • Focus: Women’s rights, poverty alleviation, and social justice.

    • India Presence: ActionAid India supports women’s collectives in Odisha.

    • Odisha Link: Funds local efforts against gender-based violence and for land rights.


  10. Save the Children International
    • Focus: Gender equality in education and health for children.

    • India Presence: Active in Odisha with programs for girls’ education and protection.

    • Odisha Link: Partners with NGOs to combat child marriage and promote gender equity.


  11. Ford Foundation
    • Focus: Social justice, gender equality, and economic empowerment.

    • India Presence: Funds Indian NGOs for systemic change.

    • Odisha Link: Potential grants for Odisha organizations addressing gender disparities.


  12. Bill & Melinda Gates Foundation
    • Focus: Women’s health, economic empowerment, and agriculture.

    • India Presence: Supports initiatives like women’s self-help groups.

    • Odisha Link: Could fund Odisha NGOs in health or livelihoods programs.


  13. Heifer International
    • Focus: Women’s empowerment through sustainable agriculture.

    • India Presence: Works in rural India with women farmers.

    • Odisha Link: Possible support for Odisha-based rural women’s cooperatives.


  14. International Center for Research on Women (ICRW)
    • Focus: Research and programs on gender equality.

    • India Presence: Has an office in New Delhi and works nationwide.

    • Odisha Link: Could collaborate with Odisha NGOs for evidence-based gender projects.


  15. Mama Cash
    • Focus: Feminist funding for women’s rights organizations.

    • India Presence: Supports women-led initiatives in India.

    • Odisha Link: Potential grants for Odisha feminist NGOs.


  16. Girl Effect
    • Focus: Empowering adolescent girls through education and media.

    • India Presence: Runs programs targeting young girls.

    • Odisha Link: Could fund Odisha NGOs focused on girls’ empowerment.


  17. Women for Women International
    • Focus: Support for marginalized women in conflict-affected areas.

    • India Presence: Limited but expanding in South Asia.

    • Odisha Link: Possible support for women in Odisha’s tribal areas.


  18. Rise Up
    • Focus: Leadership development for women and girls.

    • India Presence: Works globally, including India.

    • Odisha Link: Could fund leadership training through Odisha NGOs.


  19. Match International Women’s Fund
    • Focus: Supports women’s innovation and rights.

    • India Presence: Funds women’s organizations in India.

    • Odisha Link: Potential support for Odisha-based women’s rights groups.


  20. Womanity Foundation
    • Focus: Gender equality through education and land rights.

    • India Presence: Active in India with land ownership programs.

    • Odisha Link: Could partner with Odisha NGOs on women’s land rights.


  21. Amnesty International
    • Focus: Human rights, including women’s rights.

    • India Presence: Campaigns against gender violence.

    • Odisha Link: May support Odisha NGOs in advocacy efforts.


  22. Mercy Corps
    • Focus: Economic empowerment and resilience for women.

    • India Presence: Works in disaster-prone areas like Odisha.

    • Odisha Link: Funds recovery programs with a gender lens.


  23. Oxfam GB
    • Focus: Gender justice and economic empowerment.

    • India Presence: Supports Oxfam India’s work in Odisha.

    • Odisha Link: Funds local NGOs for women’s projects.


  24. USAID (U.S. Agency for International Development)
    • Focus: Gender equality, health, and livelihoods.

    • India Presence: Active in Odisha with women’s empowerment programs.

    • Odisha Link: Funds local NGOs for clean energy and agriculture.


  25. Norwegian Church Aid
    • Focus: Gender justice and community development.

    • India Presence: Supports women’s rights initiatives.

    • Odisha Link: Potential funding for Odisha NGOs on gender equality.


  26. Swedish International Development Cooperation Agency (Sida)
    • Focus: Gender equality and sustainable development.

    • India Presence: Funds Indian NGOs broadly.

    • Odisha Link: Could support Odisha organizations via national partners.


  27. Hivos
    • Focus: Women’s empowerment and social change.

    • India Presence: Works on gender and economic justice.

    • Odisha Link: Potential grants for Odisha NGOs.


  28. Concern Worldwide
    • Focus: Poverty reduction with a gender focus.

    • India Presence: Operates in India’s poorest regions.

    • Odisha Link: May fund Odisha NGOs in tribal areas.


  29. Aga Khan Foundation
    • Focus: Women’s empowerment through education and health.

    • India Presence: Active in rural India.

    • Odisha Link: Could support Odisha NGOs in community development.


  30. Open Society Foundations
    • Focus: Human rights and gender equality.

    • India Presence: Funds advocacy and empowerment projects.

    • Odisha Link: Potential support for Odisha-based rights groups.



Notes and Limitations


  • Odisha-Specific Focus: While some organizations (e.g., CARE India, Plan India, Oxfam India, USAID) have documented work in Odisha, others operate nationally or regionally and may not explicitly list Odisha-based NGOs as partners. Their funding often flows through Indian intermediaries or national programs that include Odisha.

  • Data Gaps: I couldn’t confirm exact Odisha-based NGO partnerships for all 30 due to limited public data as of February 23, 2025. Some organizations might fund Odisha NGOs indirectly through broader India-focused grants.

  • Suggestions: To identify specific Odisha-based NGOs they fund, you could explore local organizations like Gram Vikas, CYSD (Centre for Youth and Social Development), or Aaina, which focus on women’s empowerment and often receive international support.

Wednesday, February 19, 2025

Here are the requirements for NGOs to receive tax exemptions under Sections 12A and 80G of the Income Tax Act in India:

For 12A Registration:


Purpose:

 

  • Charitable or Religious: The NGO must be established for charitable or religious purposes.

Registration Requirements:

  1. Form 10A: The application for registration must be made in Form 10A online through the income tax e-filing portal.

 

  1. Documents:
    • Self-certified copy of the trust deed, memorandum of association, or rules and regulations.
    • Self-certified copy of registration certificate with the relevant Registrar of Societies, Trusts, or under the Companies Act for Section 8 companies.
    • Note on activities since inception or last three years if the organization has been in existence for that period.

 

  1. Operational History:
    • For trusts or institutions established before 1st April 2021, they need to apply before 31st August 2023 to be considered for the exemption from the start of their operations.
    • New entities must apply within one month from the end of the month in which they were established or by the end of the month in which they start their activities.

 

  1. Compliance:
    • The NGO must not have any income which is not exempt under Section 11 or 12.
    • The accounts of the organization should be audited if the income exceeds the threshold specified under Section 44AB.

 

Post Registration:

 

  • Annual Compliance: NGOs must file Form 10B or 10BB (audit report) along with their tax return each year to maintain the exemption.

 

For 80G Registration:

 

Purpose:

 

  • Encourage Donations: Registration under Section 80G allows donors to claim a deduction on their taxable income for the donations made to the NGO.

 

Registration Requirements:

 

  1. Form 10AB: The application for approval under Section 80G must be made in Form 10AB online.
  2. Documents:
    • Similar to 12A, including self-certified copies of incorporation documents and activities report.

 

    • Self-certified copy of the existing 12A registration certificate if already obtained.

 

  1. Conditions:
    • The NGO must not work for the benefit of any particular religious community or caste (this does not apply to religious trusts or institutions).
    • The income and property of the NGO should be applied towards its objects and not distributed among its members.

 

  1. Operational Standards:
    • The organization should not have any income from profits or gains of business unless the business is incidental to the attainment of the objects of the institutions. 
    • Maintenance of Records: Proper books of account and other documents should be maintained for verification by the tax authorities.

 

Post Registration:

 

  • Renewal: The approval under Section 80G is now for a period of 5 years, after which it needs to be renewed.
  • Annual Compliance: Similar to 12A, maintaining transparency through audited accounts and annual returns.

 

Important Notes:

 

  • Amendment in 2020: Section 12AB introduced, which means all existing registrations under 12A must reapply for registration under 12AB by specific deadlines to continue enjoying exemptions.
  • Transparency: There's an increased focus on transparency, with NGOs needing to explain how donations are used to meet their objectives.

 

Both sections have seen amendments in recent years to tighten compliance and oversight, so NGOs should keep updated with the latest legal requirements or work with tax professionals to ensure they meet all criteria effectively.

Here are the basics of income tax for Indian NGOs:

 

Types of NGOs:

 

  • Societies, Trusts, and Section 8 Companies: Each might have different tax implications but generally fall under the same tax framework when it comes to exemptions.

 

Tax Exemptions:

 

  • Section 12A: Registration under Section 12A is crucial for NGOs to claim an exemption on income. This registration allows NGOs to claim that their income is not to be included in their total income for tax purposes, subject to certain conditions:
    • Application of Income: The income should be applied for charitable or religious purposes in India. If there's income which is not applied in the year it is received, it can be accumulated or set apart for specific purposes, but with conditions (like informing the tax authorities within the due date of filing the return).

 

    • 85% Rule: At least 85% of the income must be applied for the objects of the trust or institution during the year. If not, the unspent amount must be accumulated with restrictions.

 

 

  • Section 10(23C): This section provides exemptions to certain funds, educational institutions, hospitals, etc., provided they meet specific conditions regarding their activities and income application.

 

  • Section 11: Direct tax exemption for income from property held under trust wholly for charitable or religious purposes to the extent it is applied for such purposes in India.

 

Tax Deduction at Source (TDS):

 

  • NGOs receiving income: They might be subject to TDS on income like interest, rent, etc., under various sections of the Income Tax Act. However, they can apply for a lower or no TDS certificate if they meet the exemption criteria.

 

  • NGOs paying out: They are required to deduct TDS on payments like salaries, professional fees, etc., just like any other employer or payer.

 

Compliance:

 

  • Filing Returns: NGOs must file income tax returns annually, even if they are exempt from tax, using the appropriate ITR form (usually ITR-7 for charitable trusts).

 

  • Audit: NGOs whose total income exceeds the threshold specified under Section 44AB must get their accounts audited by a chartered accountant.

 

Additional Considerations:

 

  • Donations: Donations to certain NGOs can qualify for deductions under Section 80G for the donors, but the NGO itself must be registered under this section, and there are specific conditions and limits.

 

  • Profits and Gains: Any income from business activities not incidental to the objectives of the NGO will be taxable unless it's covered under special provisions related to business held for charity.

 

  • Accumulation of Funds: If funds are not used in the year of receipt, they can be accumulated for future use but must be invested in modes specified under the Act or face taxation.

 

Recent Changes and Compliance:

 

  • Annual Compliance: NGOs need to file Form 10B or 10BB for audit reports, depending on their income or receipts, and Form 9A if there's an accumulation of income.

 

  • Transparency and Reporting: There's an increasing emphasis on transparency, thus NGOs might face scrutiny regarding their activities, financials, and compliance with tax laws.

 

Understanding these basics helps NGOs in maintaining their tax-exempt status and ensuring compliance with Indian tax laws. It's advisable for NGOs to consult with tax professionals to navigate these regulations effectively.

Here are the basics: The Foreign Contribution (Regulation) Act (FCRA) is crucial for Indian NGOs that wish to receive foreign contributions.

Purpose of FCRA:

 

  • Regulation of Foreign Funding: FCRA aims to ensure that foreign contributions do not adversely affect India's internal security, sovereignty, or communal harmony. It regulates how NGOs can receive and use foreign donations.

 

Eligibility and Registration:

 

  • Registration Requirement: NGOs must register under FCRA to receive foreign contributions legally. They need to have operated for at least three years with a proven track record in their chosen field (cultural, economic, educational, religious, or social activities).

 

  • Types of Organizations: Eligible organizations include societies under the Societies Registration Act, trusts under the Indian Trusts Act, or Section 8 companies under the Companies Act.

 

Key Provisions:

 

  • Single FCRA Account: NGOs must open a designated FCRA bank account at the State Bank of India, Sansad Marg, New Delhi branch for receiving foreign contributions. No other funds can be mixed in this account.

 

  • Prior Permission: For new NGOs or for specific projects, prior permission can be sought if the organization does not meet the three-year criterion but has a clear project and donor commitment.

 

  • Annual Returns: NGOs must file annual returns (FC-4) even if no foreign contributions were received in that year.

 

  • Administrative Expenses: There's a cap on administrative expenses from foreign contributions, currently set at 20% of the total foreign funds received.

 

  • No Sub-granting: NGOs cannot transfer foreign funds to other entities, which was a significant change introduced by the 2020 amendments.

 

Compliance and Monitoring:

 

  • Separate Accounting: NGOs need to maintain separate accounts for foreign contributions to ensure transparency and ease of audit.

 

  • Renewal: FCRA registration is valid for five years and must be renewed six months before expiry.

 

  • Government Oversight: The Ministry of Home Affairs (MHA) can conduct inquiries into the activities and financials of NGOs, potentially leading to cancellation of registration if violations are found.

 

Challenges and Concerns:

 

  • Complexity and Compliance: The process for registration and ongoing compliance can be complex, involving stringent documentation and adherence to changing regulations.

 

  • Impact on NGOs: There have been instances where FCRA regulations have been used to restrict the activities of NGOs, raising concerns about freedom of operation and potential political influence in granting or denying registrations.

 

Recent Changes:

 

  • 2020 Amendments: Included mandatory Aadhaar for registration, reduced administrative expense limits, and centralized FCRA accounts at one SBI branch, among other changes.

 

For NGOs, understanding and adhering to FCRA regulations is essential to maintain legitimacy and operational continuity when receiving foreign funds. It's also crucial for them to stay updated with any amendments to the law to ensure continuous compliance. 

Saturday, February 8, 2025

Procedures to Registering a new NGO (Non-Governmental Organization) in India

Registering a new NGO (Non-Governmental Organization) in India involves several steps and can be done under different legal frameworks depending on the type of organization and its activities. The most common forms of registration are as a Trust, Society, or Section 8 Company. Below is a general guide to registering an NGO in India:


1. Decide the Type of NGO

Choose the legal structure that best suits your NGO's objectives:

  • Trust: Governed by the Indian Trusts Act, 1882. Suitable for charitable activities.

  • Society: Governed by the Societies Registration Act, 1860. Suitable for cultural, educational, or social activities.

  • Section 8 Company: Governed by the Companies Act, 2013. Suitable for promoting commerce, art, science, religion, charity, or any other useful purpose.



2. Choose a Name for the NGO

  • Ensure the name is unique and not already in use.

  • The name should reflect the NGO's mission and objectives.



3. Prepare the Required Documents

The documents vary depending on the type of NGO:

For a Trust:

  • Trust Deed (containing the name, objectives, address, details of trustees, and rules/regulations).

  • Proof of identity and address of the settlor and trustees (e.g., Aadhaar, PAN, Voter ID).

  • Passport-sized photographs of the settlor and trustees.

  • Registered office address proof (e.g., electricity bill, rent agreement).

For a Society:

  • Memorandum of Association (MoA) and Rules & Regulations.

  • List of governing body members (President, Secretary, Treasurer, etc.).

  • Proof of identity and address of members.

  • Registered office address proof.

  • Consent letters from members.

For a Section 8 Company:

  • Memorandum of Association (MoA) and Articles of Association (AoA).

  • Declaration from directors.

  • Proof of identity and address of directors.

  • Registered office address proof.

  • Digital Signature Certificate (DSC) and Director Identification Number (DIN) for directors.



4. Register the NGO

For a Trust:

  • Submit the Trust Deed to the local Registrar of Trusts.

  • Pay the required registration fee.

  • The Registrar will verify the documents and issue a registration certificate.

For a Society:

  • Submit the MoA, Rules & Regulations, and other documents to the Registrar of Societies in the respective state.

  • Pay the registration fee.

  • Once verified, the Registrar will issue a registration certificate.

For a Section 8 Company:

  • Apply for a name approval through the Ministry of Corporate Affairs (MCA) portal.

  • File the incorporation form (SPICe+ form) along with the required documents.

  • Pay the registration fee.

  • Once approved, the Registrar of Companies (RoC) will issue a Certificate of Incorporation.



5. Apply for PAN and TAN

  • After registration, apply for a Permanent Account Number (PAN) and Tax Deduction and Collection Account Number (TAN) for the NGO.



6. Open a Bank Account

  • Use the registration certificate and PAN to open a bank account in the NGO's name.



7. Apply for Tax Exemptions (Optional)

  • To avail tax benefits, apply for:

    • 12A Registration: Exempts income from tax.

    • 80G Registration: Allows donors to claim tax deductions on donations.

  • Submit the application to the Income Tax Department.



8. Compliance and Reporting

  • Ensure compliance with annual filing requirements, such as:

    • Filing audited financial statements.

    • Submitting annual reports to the Registrar of Societies/Trusts/RoC.

    • Maintaining proper books of accounts.



Key Points to Remember

  • Consult a legal expert or chartered accountant for guidance.

  • Ensure transparency and accountability in the NGO's operations.

  • Keep all documents and records updated.

By following these steps, you can successfully register and operate an NGO in India.