Audit & Assurance / Trust & NGO Audit
Trust & NGO Audit & Compliance
Audit and compliance support that protects what charitable trusts depend on most: their exemptions and their credibility.
Overview
What this means in practice
Charitable trusts and NGOs operate under compliance requirements that are stricter than most businesses realise, audit obligations, exemption conditions, donor documentation and filing deadlines that, if missed, can put hard-won registrations at risk. The firm has audited and advised charitable trusts for decades, and the practice covers the full compliance cycle: books, audit, filings and the donor records that exemption claims rest on.
Who this is for
- ✓Charitable and religious trusts of all sizes
- ✓NGOs and societies running educational, medical or community programmes
- ✓Trustees who want certainty that exemption conditions are being met
- ✓Newly formed trusts setting up books and compliance from the start
What we help with
Audit of trust and NGO accounts under the applicable trust and income tax requirements
Maintenance and review of books, donation records and utilisation registers
Income tax exemption compliance, including registrations such as 12A and 80G and their renewal conditions
Preparation and filing of audit reports and returns required under income tax law
A compliance calendar for the trust so deadlines are anticipated, not discovered
Documents typically required
- ✓Trust deed, registration certificates and PAN
- ✓Books of account and bank statements
- ✓Donation records with donor details and receipts
- ✓Details of programmes, asset purchases and fund utilisation
- ✓Prior years' audit reports and income tax filings
Common Questions
Questions clients bring to this practice
Are your donor records complete enough to support your exemption claims?
Are audit reports and income tax filings going in on time, every year?
Do your trustees know the conditions attached to registrations such as 12A and 80G?
Our Process
A structured CA-led process from records to resolution.
Review the trust deed, registrations and current compliance status
Bring books, donor records and pending filings up to date where needed
Complete the audit and required filings on a planned calendar
Brief trustees annually on conditions, deadlines and changes in the law
FAQs
Common questions, answered plainly
When does a charitable trust need an audit?
Broadly, when its income before exemptions crosses the threshold prescribed under income tax law, an audit and the related report become mandatory, and state trust laws can impose their own audit requirements. We confirm the position for your trust based on its numbers and registrations.
What records should a trust maintain for donations?
Receipts with donor names and details, the mode of payment, and segregation of corpus and specific-purpose donations. Where donation reporting obligations apply, donor PANs and addresses become important, weak donor records are the most common gap we find.
Our filings are behind by more than a year. Can you help?
Yes. We start with a status review of what has and has not been filed, quantify the exposure, and bring the backlog current in the right order. Acting before a notice arrives almost always produces a better outcome.
Do you help with 12A and 80G registrations and renewals?
Yes, both fresh applications and the periodic renewals now required. We also review whether the trust's actual activities and records support the registrations it holds, which is what matters at renewal.
Can you support CSR or foreign contribution reporting?
We support CSR-funded project accounting and reporting, and advise FCRA-registered entities on the books and records their registration requires, coordinating with specialists where a matter needs them.