ICNL’s India Philanthropy Law Report presents timely information on India’s laws and regulations affecting philanthropy. To read the full report, please click on the link below.

  Explore our collection of visual materials published in April 2018 to provide further background and context about philanthropy and civil society in India:  

FAQ 1: Foreign Contribution Regulation Act


FAQ 2: Income Tax


FAQ 3: Corporate Social

The Foreign Contribution Regulation Act (FCRA) regulates the acceptance and use of foreign contributions by certain entities. Learn more about the FCRA here.   Nonprofits that are established for charitable purposes are exempt from tax. Read our FAQ to learn more about the conditions and regulations governing these exemptions.   Corporate Social Responsibility (CSR) is mandatory under the Indian Companies Act of 2013. Explore how CSR affects nonprofits in our FAQ.

FAQ 4: Goods & Services Tax


FAQ 5: Lokpal & Lokayukta Act


  India’s GST is one of the world’s most complex laws of its kind - and it applies to charitable organizations. Learn about it here.   The Lokpal and Lokayukta Act 2013 is intended to regulate and control corruption in public institutions. Read our FAQ to see how the Act also applies to nonprofits.