Organizational and Legal Details

NGOs are required to disclose basic legal and structural information to government authorities and stakeholders. These disclosures ensure transparency and lawful recognition.

• Name, type, and registration number under relevant act (Trust, Society, Section 8)
  
• Date of incorporation, PAN, and address of the registered office
  
• Copy of registration certificates under 12AB, 80G, and FCRA if applicable
  
• Details of founding documents such as trust deed or memorandum
  
• Information on amendments or changes to legal structure or objectives

Details of Trustees and Governing Body

Disclosure of key personnel and board members helps in verifying governance structures. It provides accountability and transparency regarding decision-making authority.

• Names, designations, and contact details of all trustees or directors
  
• Details of qualifications, affiliations, and terms of service
  
• Disclosure of any changes in trusteeship or board composition
  
• Declaration of related party transactions or conflicts of interest
  
• Minutes of meetings and resolutions passed by the governing body

Financial and Audit Disclosures

NGOs must disclose their financial position and audit outcomes annually. These disclosures form the basis for donor confidence and regulatory compliance.

• Annual audited financial statements including balance sheet and income-expenditure
  
• Receipt and payment statements for the financial year
  
• Auditor’s report in Form 10B or 10BB submitted with the income tax return
  
• Details of grants received, donations, and fund utilization
  
• Corpus funds, liabilities, fixed assets, and investment schedules

Activity and Programmatic Reports

Program disclosures help stakeholders assess how funds are applied. This includes a narrative of achievements and challenges faced during implementation.

• Details of charitable activities, target groups, and areas of operation
  
• Outcomes and measurable impact of ongoing programs
  
• Summary of field visits, workshops, training, or outreach events
  
• Future goals and strategic direction for upcoming periods
  
• Photographs, testimonials, and evidence of community involvement

Foreign Contribution Disclosures

FCRA-registered NGOs must disclose their foreign funding sources and usage. These are mandatory for maintaining FCRA compliance and licenses.

• Details of foreign donors, amount received, and purpose
  
• Submission of Form FC-4 annually with utilization data
  
• Declaration of bank accounts used exclusively for FCRA receipts
  
• Attach CA certificate and audited statements for FCRA reporting
  
• Update changes in key functionaries on the FCRA portal

Disclosures on Public Platforms

Many laws and funding agencies require NGOs to disclose data publicly. This improves donor engagement and ensures public scrutiny.

• Publish annual reports on the organization’s website if maintained
  
• Submit donor reports with fund usage and impact statements
  
• Update NGO Darpan and MCA portals with governance details
  
• Mention registration numbers in donor receipts and reports
  
• Disclose salary details of top officials if mandated by donors