Donation Policy

1. Legal and Regulatory Status

• Registered as a Non-Profit Organization under the Indian Trusts Act / Societies Registration Act / Companies Act (Section 8) (specify as applicable).

• Holds Provisional 12A and 80G certificates under the Income Tax Act, 1961, allowing tax-exempt income for the Foundation and tax deductions for donors.

• Not registered under FCRA (Foreign Contribution Regulation Act, 2010) – hence, only Indian citizens and entities can donate at this time.

2. Who Can Donate

As per current legal compliance, we accept contributions from:

Eligible Donors:

• Individual Indian citizens (Resident or Non-Resident Indian using Indian bank accounts)

• Indian-registered companies, firms, trusts, and societies

• CSR contributions under Section 135 of the Companies Act, 2013 (if CSR-compliant activities)

• Indian government bodies or public sector undertakings

• Indian banks, NBFCs, and financial institutions

Ineligible Donors (Until FCRA Approval):

• Foreign citizens/entities

• NRIs using foreign bank accounts or international credit/debit cards

• Any remittances from outside India (even if via Indian payment gateways)

• Any donation involving foreign funds or routing

3. Acceptable Modes of Donation

All donations must be received through legal and traceable banking channels:

Cheque/DD  

UPI  

Online Payment Gateway

Wallets & QR Codes

4. Cash Donations:

Permitted only up to ₹2,000 as per current Income Tax regulations. For larger amounts, banking methods must be used.

5. Donation Acknowledgment & Receipt

Donor Acknowledgment Includes:

• System-generated or manually issued donation receipt

• Mention of 80G eligibility

• PAN of Foundation and donor

• Date, amount, mode of donation, and transaction reference

Donors contributing ₹10,000 and above must mandatorily share:

• PAN number

• Full legal name and address

Receipts will be issued within 7 working days via email. Hard copies can be issued on request.

6. Tax Benefits to Donors

Donations made to Avyan Idris Foundation qualify for deduction under Section 80G of the Income Tax Act, 1961, subject to the following:

• Only applicable to Indian taxpayers

• Donations in kind (goods/services) are not eligible for tax deduction

• PAN details are mandatory for donations above ₹10,000 or if 80G receipt is required

Once the final 80G certificate is granted (currently provisional), updated documentation will be shared with all relevant donors.

7. Utilization of Donations

Donations received by Avyan Idris Foundation will be used exclusively to:

• Promote inclusive education and early intervention for neurodiverse children

• Support therapy, caregiver training, and community outreach

• Organize awareness drives, workshops, and research in neurodiversity

• Strengthen school-based models and infrastructure under the “Avyan Idris Bridge School” and “Junius Activity Club” programs

• Cover administrative and programmatic costs necessary for ethical operations

A portion of the donations may be allocated to operational costs such as:

• Staff salaries (educators, therapists, admin)

• Program materials (learning tools, sensory aids)

• Outreach and communications

• Monitoring and evaluation systems

We commit to maintaining a high impact-to-overhead ratio, with at least 85% of funds directed towards program activities.

8. Restricted and Unrestricted Donations

• Unrestricted Donations: Funds that can be used at the Foundation’s discretion, aligned with its objectives.

• Restricted Donations: Donor may specify the purpose (e.g., therapy sponsorship, infrastructure, capacity building). These will be tracked separately and used only for the intended purpose, unless reallocation is authorized by the donor.

9. Refund & Cancellation Policy

Donations made to Avyan Idris Foundation are generally non-refundable. Refunds may be considered only under the following circumstances:

• Duplicate payment

• Error in transaction processing

• Unauthorized transaction (subject to investigation)

Refund Request Process:

• Must be initiated via email to donations@avyan.org.in within 7 working days

• Include payment details, transaction ID, and reason for refund

• All approved refunds will be processed within 14 working days

• Refunds, if made, will be via the same mode as the original transaction

No refund will be made if the funds have already been allocated to a program.

10. Donor Confidentiality and Data Protection

We are committed to protecting the privacy and personal data of our donors.

• Donor information (name, contact, PAN) is stored securely

• We do not sell, share, or rent donor data to third parties

• Data is used only for regulatory compliance, issuing receipts, and program updates

• Donors can opt-out of communication at any time

11. CSR Donations

For companies donating under Corporate Social Responsibility (CSR):

• We provide a customized MoU, utilization certificate, and impact reports

• CSR funds will be accounted for separately and audited annually

• Donor representatives may request monitoring or evaluation support

All CSR donations must align with Schedule VII of the Companies Act, 2013.

12. Financial Transparency & Reporting

We ensure complete transparency in all financial dealings.

• Annual Reports and audited financials will be available on our website

• Major donors (₹50,000 and above) will receive quarterly impact updates

• Donors may request utilization certificates or reports for major contributions

• Books of accounts are maintained as per Indian GAAP and audited annually

13. Changes to This Policy

Avyan Idris Foundation reserves the right to revise this policy based on changes in law or internal decisions. The updated version will be made publicly available on our official website.