Charitable And Religious Trusts And Institutions

Charitable and Religious Trusts and Institutions is an authoritative, hands-on manual designed for the legal, financial and administrative challenges faced by philanthropies, religious bodies and NGOs. The book begins with foundational principles—definition of charitable purpose, public trust doctrine and statutory framework—then proceeds to procedural essentials: drafting and registering trust deeds, applying for tax exemptions (including documentation for Sections analogous to 12A/80G where applicable), maintaining accounts, and fulfilling filing obligations. Practical chapters explain governance best practices (trustee duties, meetings, conflict-of-interest policies), audit and reporting norms, asset management and endowment rules, and lawful fundraising. Real-world precedents and annotated case summaries clarify liability issues and dispute resolution, while numerous templates (trust deeds, donation receipts, minutes, grant agreements) and checklists let users implement solutions immediately. The book also addresses modern topics—digital donations, CSR interfacing, foreign contributions, and regulatory updates—so trustees and advisors can adapt to evolving compliance landscapes. Whether drafting deeds, applying for exemptions, preparing audits, or advising donors, this book serves as a single, reliable reference for nonprofit legal and operational work.