Non-Profit ERP for India

Domestic fundraising for Indian non-profits involves Section 80G registration under the Income Tax Act, which allows donors to claim tax deductions. The registration process was overhauled in 2020 with provisional and final registration stages, five-year renewal cycles, and annual reporting requirements through Form 10B or 10BB depending on the organization type. Section 12A registration provides income tax exemption to the non-profit itself but requires that at least 85% of income is applied toward charitable purposes in the same financial year, or the surplus must be accumulated under specific provisions with Board resolution documentation.

CSR funding from companies under Section 135 of the Companies Act has become a major funding source for Indian NGOs. Companies with net worth above 500 crore, turnover above 1,000 crore, or net profit above 5 crore rupees must spend 2% of average net profits on CSR activities. NGOs receiving CSR funds must be registered on the MCA CSR portal and provide impact assessment reports for projects above 1 crore rupees.

Yukti provides non-profits with fund accounting that separates FCRA foreign contributions from domestic donations at the transaction level, ensuring that the 20% administrative expense cap is monitored in real time. The system tracks 80G donation receipts with the information required for donor tax claims and generates the annual Form 10B/10BB returns. Grant management supports project-wise budget tracking with donor-specific reporting templates. For organizations receiving CSR funding, Yukti produces the impact metrics and utilization certificates that corporate donors require for their CSR reporting to the MCA. The volunteer management module tracks hours and activities for inclusion in annual reports filed with the Charity Commissioner or Registrar of Societies.