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section 80G
Whether mixed trust. i.e. Public charitable & public religious trust can get registration under section 80G.
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The NGO should not have any Income which is not exempted, such as business income. If the NGO has business income then it should maintain separate books of account and should not divert donations received for the purpose of such business.
The bylaws or objectives of the NGOs should not contain any provision for spending the income or assets of NGO for the purpose other than charitable.
The NGO should not work for the benefit of particular religious community or caste.
· The NGO should maintain regular accounts of receipt & expenditure.
The NGO should properly register under the societies Regulation Act 1860 or under any law corresponding to that Act or should register under section 25 of the Companies Act 1956.
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