The Guide of completing Military Service Deposit Election Employee Election Print Form Online
If you are looking about Fill and create a Military Service Deposit Election Employee Election Print Form, here are the step-by-step guide you need to follow:
- Hit the "Get Form" Button on this page.
- Wait in a petient way for the upload of your Military Service Deposit Election Employee Election Print Form.
- You can erase, text, sign or highlight through your choice.
- Click "Download" to save the forms.
A Revolutionary Tool to Edit and Create Military Service Deposit Election Employee Election Print Form


Edit or Convert Your Military Service Deposit Election Employee Election Print Form in Minutes
Get FormHow to Easily Edit Military Service Deposit Election Employee Election Print Form Online
CocoDoc has made it easier for people to Fill their important documents on the online platform. They can easily Customize of their choices. To know the process of editing PDF document or application across the online platform, you need to follow these simple steps:
- Open CocoDoc's website on their device's browser.
- Hit "Edit PDF Online" button and Attach the PDF file from the device without even logging in through an account.
- Edit your PDF forms by using this toolbar.
- Once done, they can save the document from the platform.
Once the document is edited using online browser, the user can export the form as what you want. CocoDoc ensures that you are provided with the best environment for consummating the PDF documents.
How to Edit and Download Military Service Deposit Election Employee Election Print Form on Windows
Windows users are very common throughout the world. They have met thousands of applications that have offered them services in modifying PDF documents. However, they have always missed an important feature within these applications. CocoDoc wants to provide Windows users the ultimate experience of editing their documents across their online interface.
The process of editing a PDF document with CocoDoc is simple. You need to follow these steps.
- Pick and Install CocoDoc from your Windows Store.
- Open the software to Select the PDF file from your Windows device and go on editing the document.
- Fill the PDF file with the appropriate toolkit provided at CocoDoc.
- Over completion, Hit "Download" to conserve the changes.
A Guide of Editing Military Service Deposit Election Employee Election Print Form on Mac
CocoDoc has brought an impressive solution for people who own a Mac. It has allowed them to have their documents edited quickly. Mac users can easily fill form with the help of the online platform provided by CocoDoc.
To understand the process of editing a form with CocoDoc, you should look across the steps presented as follows:
- Install CocoDoc on you Mac in the beginning.
- Once the tool is opened, the user can upload their PDF file from the Mac easily.
- Drag and Drop the file, or choose file by mouse-clicking "Choose File" button and start editing.
- save the file on your device.
Mac users can export their resulting files in various ways. They can either download it across their device, add it into cloud storage, and even share it with other personnel through email. They are provided with the opportunity of editting file through various ways without downloading any tool within their device.
A Guide of Editing Military Service Deposit Election Employee Election Print Form on G Suite
Google Workplace is a powerful platform that has connected officials of a single workplace in a unique manner. If users want to share file across the platform, they are interconnected in covering all major tasks that can be carried out within a physical workplace.
follow the steps to eidt Military Service Deposit Election Employee Election Print Form on G Suite
- move toward Google Workspace Marketplace and Install CocoDoc add-on.
- Attach the file and click "Open with" in Google Drive.
- Moving forward to edit the document with the CocoDoc present in the PDF editing window.
- When the file is edited ultimately, download and save it through the platform.
PDF Editor FAQ
What are the policies of a Progressive Party?
An Economic Bill of RightsUniversal Social Security: Taxable Basic Income Grants for all, structured into the progressive income tax, that guarantee an adequate income sufficient to maintain a modest standard of living. Start at $500/week ($26,000/year) for a family of four, with $62.50/week ($3,250/year) adjustments for more or fewer household members in 2000 and index to the cost of living.Jobs for All: A guaranteed right to job. Full employment through community-based public works and community service jobs programs, federally financed and community controlled.Living Wages: A family-supporting minimum wage. Start at $12.50 per hour in 2000 and index to the cost of living.30-Hour Work Week: A 6-hour day with no cut in pay for the bottom 80% of the pay scale.Social Dividends: A "second paycheck" for workers enabling them to receive 40 hours pay for 30 hours work. Paid by the government out of progressive taxes so that social productivity gains are shared equitably.Universal Health Care: A single-payer National Health Program to provide free medical and dental care for all, with freedom of choice for consumers among both conventional and alternative health care providers, federally financed and controlled by democratically elected local boards.Free Child Care: Available voluntarily and free for all who need it, modeled after Head Start, federally financed, and community controlled.Lifelong Public Education: Free, quality public education from pre-school through graduate school at public institutions.Affordable Housing: Expand rental and home ownership assistance, fair housing enforcement, public housing, and capital grants to non-profit developers of affordable housing until all people can obtain decent housing at no more than 25% of their income. Democratic community control of publicly funded housing programs.Grassroots DemocracyCommunity Assemblies: Ground political representation in a foundation of participatory, direct democracy: a Community Assembly in every neighborhood, open to all of its residents, acting as a grassroots legislative body, with its own budget for local administration, and the power (in concert with other Citizens Assemblies who share a representative) to monitor, instruct, and recall representatives elected to municipal, state, and federal office.A Proportional, Single-Chamber US Congress: Abolish the disproportional, aristocratic US Senate. Create a single-chamber US Congress, elected by a system of mixed-member proportional representation that combines district representatives elected by preference voting and party representatives seated in proportion to each party's vote.Environmental Home Rule: Establish the right of every state, county, and municipality to restrict or prohibit the production, sale, distribution, storage, or transportation of any substance it designates as dangerous or toxic.Average Workers' Pay for Elected Officials: Pay elected officials average workers' salaries so that they understand the needs of average people and stop being an elite of professional politicians with separate class interests.DC Statehood: Full self-government and congressional representation for the people of Washington DC.Fair ElectionsProportional Representation: Elect legislative bodies by proportional representation where each party has representation in proportion to its total vote.Preference Voting: Elect single offices by majority preference voting where voters rank candidates in order of preference and votes are distributed according to preferences in instant runoffs until a winner receives a majority of votes.Public Campaign and Party Financing:Equal public campaign financing and free broadcast media time for all candidates who agree not to use private money. Equal free broadcast media time for party broadcasts. Public financing of parties through matching funds for party dues and small donations up to $300 a year.Fair Ballot Access: Federal legislation to require each state to enable a new party or any independent candidate to qualify for the ballot through a petition of no greater than 1/10th of 1% of the total vote cast in the district in the last gubernatorial election, with a 10,000 signature maximum.Eliminate Mandatory Primaries: Allow parties the right to nominate by membership convention instead of state-run primaries.Ecological ConversionEcological Production: Set goals and timetables to phase out and ban the production and release of synthetic chemicals and to convert all production to materials that are bio-degradable, bio-inert, or confined to closed-loop industrial cycles. Use federal investments, purchasing, mandates, and incentives to:Phase out most chlorinated and other synthetic petrochemicals and phase in natural, biodegradable substitutes.Phase out synthetic fertilizers and pesticides and phase in organic agriculture.Shut down waste incinerators, phase out landfills, and phase in full recycling.Require manufacturers to be responsible for the whole life cycle of their products by taking back used packaging and products for re-manufacturing, reuse, or recycling.Legalize industrial hemp as an ecological source for wood pulp, paper, cloth, lubricants, fibers, and many other products.Renewable Energy: Invest non-renewable energy sources in the creation of self-reproducing, renewable energy systems. Use federal investments, purchasing, mandates, and incentives to:Shut down nuclear power plants.Phase out fossil fuels and phase in clean renewable energy sources.Reduce auto-based transportation and expand pedestrian, bicycle, and rail transportation.Biotechnology-No Patents on Life; No Transgenic Organisms:Ban patents on life forms in order to preserve genetic diversity and common access to our common inheritance of nature, including farmers' access to seeds and breeds.Ban the release into the environment and the use in food production of genetically modified organisms that result from splicing the genes of one species into another.Environmental Defense and Restoration:Full funding for anti-pollution enforcement and toxic sites clean-upPreserve ecosystems and biodiversity by strengthening the Endangered Species Act and expanding areas designated as wildlife refuges and wilderness areas.Ban old-growth logging, clear cutting, and strip mining.End all commercial exploitation of public lands by private timber, mining, and cattle grazing interests.Ban off-road vehicles on federal lands. Decommission National Forest logging roads.Restoration of public lands degraded by commercial interests.Manage federal lands primarily for ecosystem protection and restoration.Support large-scale ecological restoration based on conservation biology.Environmental Justice: Strengthen and enforce laws that prevent toxic industries, toxic dumps and air pollution from targeting ethnic minority communities.A Just Transition: A Superfund for Workers to guarantee full income and benefits for all workers displaced by ecological conversion until they find new jobs with comparable income and benefits.Sustainable AgricultureFair Farm Price Supports: Reform farm price supports to cover the costs of production plus a living income for family farmers and farmworker cooperatives.Subsidize Transition to Organic Agriculture: Subsidize farmers' transition to organic agriculture while natural systems of soil fertility and pest control are being restored.Support Small Farmers: Create family farms and farm worker cooperatives through a homesteading program and land reform based on acreage limitations and residency requirements.Break Up Corporate Agribusiness: Create family farms and farmworker cooperatives through a homesteading program and land reform based on acreage limitations and residency requirements.Economic DemocracyEliminate Corporate Personhood: Legislation or constitutional amendment to end the legal fiction of corporate personhood.End Corporate Limited Liability: Make corporate shareholders bear the same liabilities as other property owners.Federal Chartering of Interstate CorporationsPeriodic Review of Corporate Charters: A public corporate charter review process for each corporation above $20 million in assets every 20 years to see if it is serving the public interest according to social and ecological as well as financial criteria.Strengthen Anti-Trust Enforcement: Require breakup of any firm with more than 10% market share unless it makes a compelling case every five years in a public regulatory proceeding that it serves the public interest to keep the firm intact.Democratic Production: Establish the right of citizens to vote on the expansion or phasing out of products and industries, especially in areas of dangerous or toxic production.Workplace Democracy: Establish the right of workers at every enterprise over 10 employees to elect supervisors and managers and to determine how to organize work.Worker Control of Worker Assets-Pension Funds and ESOP Shares:Pension funds representing over $5 trillion in deferred wages account for nearly one-third of financial assets in the US. 11 million workers participate in employee stock-option plans (ESOPs). Reform ERISA, labor laws, and ESOP tax provisions to enable workers to democratically control their assets.Democratic Conversion of Big Business: Mandatory break-up and conversion to democratic worker, consumer, and/or public ownership on a human scale of the largest 500 US industrial and commercial corporations that account for about 10% of employees, 50% of profits, 70% of sales, and 90% of manufacturing assets.Democratic Conversion of Small and Medium Business: Financial and technical incentives and assistance for voluntary conversion of the 22.5 million small and medium non-farm businesses in the US to worker or consumer cooperatives or democratic public enterprises. Mandate that workers and the community have the first option to buy on preferential terms in cases of plant closures, the sale or merger of significant assets, or the revocation of corporate charters.Democratic Banking: Mandatory conversion of the 200 largest banks with 80% of all bank assets into democratic publicly-owned community banks. Financial and technical incentives and assistance for voluntary conversion of other privately-owned banks into publicly-owned community banks or consumer-owned credit unions.Democratize Monetary Policy and the Federal Reserve System: Place a 100% reserve requirement on demand deposits in order to return control of monetary policy from private bankers to elected government. Selection of Federal Reserve officers by our elected representatives, not private bankers. Strengthen the regional development mission of the regional Federal Reserve Banks by directing them to target investments to promote key policy objectives, such as high-wage employment, worker and community ownership, ecological production, and inner city reconstruction.Progressive and Ecological TaxesEcological Taxes: Tax pollution, resource extraction, harmful products, and the use of our common wealth of natural capital (land sites according to land value, timber and grazing lands, ocean and freshwater resources, oil and minerals, electromagnetic spectrum, satellite orbital zones).Simple, Progressive Income Taxes: Enact a no-loopholes, graduated personal income tax with equal taxation of all income, regardless of source. Provide an income tax credit for each dependent to replace and fully compensate for the current exemptions and deductions that benefit to the average taxpayer, such as the home mortgage deduction and medical deductions.Eliminate Regressive Payroll Taxes: Fund Social Security, Health Care, Unemployment Insurance, and Workers Compensation out of progressive income and wealth taxes.Guaranteed Adequate Income: Build taxable Basic Income Grants into the progressive income tax structure to create a Universal Social Security system that ensures everyone has income for at least a modest standard of living above the poverty line.Maximum Income: Build into the progressive income tax a 100% tax on all income over ten times the minimum wage.End Corporate Welfare: Target subsidies for worker- and community-owned enterprises, not absentee-owned corporations. Put subsidies in the public budgets where they can be scrutinized, not hidden as tax breaks in complicated tax codes. Progressively Graduated Corporate Revenue and Asset TaxesWealth Tax: Enact a steeply progressive tax on net wealth over $2.5 million (the top 5% of households).Inheritance Tax: Replace the loophole-ridden estate tax with a no-loopholes, progressive inheritance tax on inheritances over $1 million.Stock and Bond Transfer Tax: Encourage a shift from speculative to productive investments through a federal stock and bond transfer tax on all securities transactions.Currency Speculation Tax: An internationally uniform tax on currency conversion to discourage speculation. Revenues from the currency speculation tax should be channeled through international agencies into ecologically sustainable, democratically controlled development in poor countries.Advertising Tax: A tax on advertising to fund a decentralized, pluralistic media system of real public broadcasting, public service broadcasting on commercial media, and independent nonprofit, noncommercial media.Federal Revenue Sharing: Reduce state and local government dependence on regressive sales and property taxes through federal revenue sharing that combines centralized collection of progressive and ecological taxes with decentralized decisions on spending.Ecological and Feminist Economic Accounting: Expand the Bureau of Labor Statistics into a Bureau of Household, Labor, and Environmental Statistics with revised national economic accounts, statistics, and indicators that include stocks and flows of natural wealth, household production, and labor time values. Existing national income accounts and indicators such as gross domestic product (GDP) ignore the ecological foundations of the economy and the value of household production. Ecological accounting will identify the true costs of resource depletion and pollution and hence appropriate eco-taxes to internalize full costs. Social accounting will identify the true value of household production and its contribution to the economy and social well-being. Labor time accounting will record and publish the current and dated labor time for goods and services, establishing the average labor time required for each product. These labor time values will serve as shadow prices against which to judge the fairness of actual market prices.Human Rights and Social JusticeEnd Institutionalized Racism, Sexism, and Oppression of People with Disabilities: Strengthen civil rights, anti-discrimination, and affirmative action laws, programs, and enforcement.African American Reparations: A national commission on reparations for African Americans.Indian Treaty Rights: Honor all treaty obligations with Native Americans and Chicanos.Immigrant Rights: Support the rights of immigrants to housing, education, health care, jobs, and civil, legal, and political rights.Reproductive Freedom: People should be free from government interference in making their reproductive choices, including abortion, which should be covered by all publicly funded medical insurance programs.Comparable Worth: Legislation to enable women and minorities to receive equal pay for work of equal value.End Discrimination Against Lesbian, Gay, Bisexual, and Transgendered People: Outlaw discrimination on the basis of sexual orientation in housing, employment, benefits, and child custody.Same-Sex Marriage: Legal recognition of same-sex marriages.Criminal and Civil Justice ReformsAbolish the Death PenaltyProsecute Police Brutality-The Jonny Gammage Law: Require independent federal investigation and prosecution of law enforcement officers charged with violating the civil rights or causing the bodily injury or death of a human being.End Political and Racial Persecution by the Criminal Justice System:Freedom for all political prisoners and prisoners of racial injustice. Clemency for Leonard Peltier. New trial for Mumia Abu-Jamal.Restorative Justice: Establish a humane criminal sanction system based on prevention, restitution, rehabilitation, and reconciliation rather than vengeance, forced labor, and profits for the Prison-Industrial Complex. Restore full funding for college degree granting programs in state and federal prisons. Jobs and justice, not more police and prisons.Legal Aid: Expand funding of legal aid and public defender programs so all people can have competent legal representation.Fight Corporate Crime: Strengthen laws and enforcement against corporate crime with penalties that include incarceration of executives and revocation of corporate charters.Oppose Tort Reform that Limits Class Action Lawsuits and Caps Victims' Compensation: The threat of high victim compensation awards by civil juries must be maintained as an important deterrent to corporate crime.Civil Liberties: Support the Bill of Rights. No compromise on civil liberties and due process for "national security," "anti-terrorism," or "the war on drugs." Repeal the 1994 Crime and 1996 Anti-Terrorism bills. End domestic political spying by police, military, and intelligence agencies.End the "War on Drugs:" Decriminalize possession of drugs. Regulate and tax drug distribution. Release nonviolent drug war prisoners. Treat drug abuse as a health problem, not a criminal problem. Drug abuse treatment on demand.Labor Law ReformsRepeal Repressive Labor Laws: Repeal the Taft-Hartley Act, the Landrum-Griffin Act, the Hatch Act, and state "Right-To-Work" laws which have crippled labor's ability to organize by outlawing or severely restricting labor's basic organizing tools: strikes, boycotts, pickets, and political action.A Workers' Bill of Rights: Enact a set of legally enforceable civil rights, independent of collective bargaining, which (1) extends the Bill of Rights protections of free speech, association, and assembly into all workplaces, (2) establishes workers' rights to living wages, portable pensions, information about chemicals used, report labor and environmental violations, refuse unsafe work, and participate in enterprise governance, and (3) establishes workers' rights to freedom from discharge at will, employer search and seizure in the workplace, sexual harassment, and unequal pay for work of comparable worth.Expand Worker' Rights to Organize and Enjoy Free Time:Majority Card-Check Recognition of UnionsStrong and Speedy Penalties for Employers Who Break Labor LawsBan Striker ReplacementsTriple Back Pay for Illegally Locked-Out WorkersUnemployment Compensation for Striking and Locked-Out WorkersBinding Contract Arbitration at Union RequestFull Rights for Farmworkers, Public Employees, and "Workfare" Workers under the Fair Labor Standards ActBan Prison Slave Labor: End the use of US prisoners to produce goods and services for sale to the public.Double-Time Pay for All OvertimeProhibit Mandatory Overtime6 Weeks Paid Vacation Annually in addition to Federal Holidays1 Year Paid Educational Leave for Every 7 Years Worked1 Year Parental Leave for Each Child Born with No Loss of SeniorityRight to Work Short Hours: No discrimination in pay and promotion against workers who choose to work short hours.Revitalize Public EducationEqualize School Funding with Federal Revenue Sharing: Federal financing of all public education (instead of by regressive local property taxes) so that every school has the resources it needs to provide the highest quality education for every child. Use a simple formula based on student population with adjustments based on need to help bring up school quality and student performance in poor communities.Decentralized Administration: Cut through stifling centralized administration with site-based planning, policy-making, and management with participation by parents and teachers with release-time. Maintain central support staff for decentrally administered schools.Class Size Reduction: Federal legislation and financing to reduce student-teacher ratios in classrooms to 15 to 1 in all public schools.Preschool Programs: Federal legislation and financing for public schools to make available Head Start-type programs for pre-Kindergarten children starting at age 3.After School Programs: Federal legislation and financing to make available after-school recreational and educational programs for all school age children.Children's Health: Clinics in all schools to check eyes, teeth, and general health at all grade levels. Healthy food at breakfast, lunch, and after school programs. Birth control information at middle and high schools.Improve Teacher Training and Pay: Improve the quality of teachers with support for career-long training. On-the-jobs apprenticeships for teachers-in-training. Teacher pay scales comparable to other professionals with similar education and responsibilities.Multicultural Teaching Staffs: Strengthen affirmative action programs to recruit and support ethnic minorities to enter teaching at every level: teacher, aide, assistant, apprentice.Tuition-Free Higher Education: Federal legislation and financing for tuition free education at public universities and technical schools for everyone who wants it.Oppose the Privatization of Public Schools: We oppose all schemes for corporations to pursue private profits at the expense of public schools and schoolchildren.No School Vouchers: No school vouchers from public budgets for private schools.No For-Profit or Religious Charter Schools: Stop the diversion of public funds to for-profit corporations or religious organizations running charter schools with unaccountable administrations, uncertified teachers, and segregated student bodies.No Commercialization: Stop turning school children into a captive market for commercial marketing interests with franchises that undermine democratic funding and accountability.No High-Stakes Testing: Stop the curriculum takeover by commercial standardized test and test-prep corporations. Stop linking administrator and teacher pay and student graduation and retention to standardized test performance. Stop reducing education to answering multiple choice questions. Put teachers back in charge of ongoing, genuine assessment in the classroom.Curriculum for a Multicultural Participatory Democracy: We support a democratic public school curriculum that fosters curiosity, critical thinking, and free expression, that explicitly promotes democratic and egalitarian anti-racist, anti-sexist, and multicultural values, that replaces Eurocentric with multicultural textbooks and other curriculum materials, that does not sort children into academic and non-academic tracks, and that is academically rigorous with high expectations for all children.Support Bilingual Education: Minority-language children with limited English proficiency must have instructional programs that build on their native language and culture while building English proficiency.Free, Diverse and Uncensored MediaInfodiversity: An uninformed people is not free. Create a vital, democratic, diverse media system, delinked from corporate profit objectives and able to present a wide range of issues and ideas in their full complexity, free from censorship by government or by private corporate power.Support Nonprofit and Noncommercial Media: A decentralized, democratic system of public funding of diverse nonprofit, noncommercial media, including broadcast, print, film, website, and other cultural production. Funding to exceed existing support for for-profit media, including lower mailing rates and tax deductions for donors. Guarantee free, universal Internet access.Real Public Broadcasting: Complete public funding for real public radio and television broadcasting, with no advertising or grants from private corporations or foundations. Support a decentralized, pluralistic system of multiple national networks and local stations, all independently controlled by boards elected by their publics and their workers.Regulate Public Airwaves in the Public Interest: Reassert the public's right as owners of the electromagnetic spectrum used as broadcast airwaves to regulate their use in the public interest. Re-appropriate 6 prime-time hours a day of commercial broadcast time on each station for real public service broadcasting: ad-free children's and news/public affairs programming. Fund this liberated time by charging commercial broadcasters rents for the bandwidths they use, a tax on sales of commercial stations, and a tax on advertising. Program this ad-free time under the control of artists' and educators for the children's programs and journalists for the news and public affairs programs. Restore the Fairness Doctrine. Free time for all candidates for public office. Prohibit paid political ads or require free ads of equal time for opponents. Redistribute substantial bandwidth concessions to public, nonprofit, and locally owned commercial stations, including low-power stations. Increase stakeholder representation on and public accountability of the Federal Communications Commission.Antitrust Actions to Break Up Media Conglomerates: Reform antitrust legislation to require the break up of corporate giants because their concentrated power threatens democracy, not just competitive pricing, especially with regard to media concentration where a few media conglomerates control the public's access to information. Require separate, independent firms for all TV stations, TV networks, TV show producers, radio stations, newspapers, magazines, book publishers, film producers, music recorders, Internet service providers, cable TV systems, cable TV stations, amusement parks, retail stores, and so forth. Repeal the pro-conglomeration Telecommunications Act of 1996. Subsidize the existence of multiple newspapers and magazines to express a diversity of opinion in all communities.International SolidarityA Global Green Deal: Build world peace and security through a Global Green Deal. First, the US should finance universal access to primary education, adequate food, clean water and sanitation, preventive health care, and family planning services for every human being on Earth. According to the 1999 UN Development Report, it would take only an additional $40 billion to Fund Global Basic Human Needs, an amount that is only 13% of the 2000 US military budget. Second, the US, which now spends half of the world's military expenditures by itself, should demilitarize its economy and reinvest the Peace Dividend in financing and technical assistance for an Ecological Conversion of Human Civilization to Sustainable Systems of Production.Peace Conversion: Cut US military spending unilaterally by 75% in two years to establish a non-interventionist, non-offensive, strictly defensive military posture and save nearly $250 billion a year.Peace Dividend: Dedicate the $250 billion a year Peace Dividend to the Global Green Deal, Ecological Conversion, the Economic Bill of Rights, and providing full income and benefits for all workers and soldiers displaced by demilitarization until they find new jobs at comparable income and benefits.Unilateral Nuclear, Biological, and Chemical Disarmament: These weapons of mass destruction have no place in a non-offensive military. The US should set the example and demand that other nations match our lead before the proliferation of weapons to countries around the world leads to mass destruction.Cooperative Security: Pursue a "cooperative security" strategy that seeks mutual arms reductions, progressive elimination of cross-border offensive capabilities, and further cuts in military spending. The goal is to progressively demilitarize down to a non-offensive defense of U.S. national territory using a coast guard, border guard, national guard, and light air defense system, which would cost about $3 billion, or less than 1% of current US military spending.Democratize the United Nations: Cooperative security cannot work as long as the United Nations remains a US puppet. Support reforms to democratize the United Nations, such as more proportionality and power in the General Assembly, an elected Security Council, and the elimination of the Great Power Veto on the Security Council.A Pro-Democracy Foreign Policy: We call for a fundamental shift in US foreign policy, from supporting repressive regimes in the interests global corporations to supporting the pro-democracy labor, social, and environmental movements of the people.Support International, Multilateral Peacekeeping to Stop Aggression and GenocideNo Unilateral US Intervention in the Internal Affairs of Other CountriesClose All Overseas US Military BasesDisband NATO and All Aggressive Military AlliancesBan US Arms ExportsAbolish the CIA, NSA, US Army School of the Americas, and All US Agencies of Covert WarfareEnd the Economic Blockades of Cuba, Iraq, and YugoslaviaCut Off US Military Aid to Counter-Insurgency Wars in Colombia and MexicoFreedom for Lori Berenson and All Political PrisonersRequire a National Referendum to Declare WarEnd Global Financial Exploitation: Cancel the debt owed by poor countries to global banks. End the exploitation of poor countries by IMF "structural adjustment" policies. Abolish the IMF and World Bank and replace them with a democratic international financial institution for balancing international accounts and financing short-term current account balances.Fair Trade: Withdraw from the World Trade Organization, NAFTA, and all other corporate-managed trade agreements that are driving down labor and environmental conditions globally. Establish an internationalist social tariff system that equalizes trade by accounting for the differences among countries in wages, social benefits, environmental conditions, and political rights. Tariff revenues to a democratic, international fund for ecological production and democratic development in poor countries in order to level up social and environmental conditions to a high common standard.Taken from: The Greens/Green Party USA
How much money does it take to start a NGO? What all formalities we need to complete?
Congratulation for deciding to start NGO, for staring NGO no need to money your design is important Maximum you have to invest Rs. 50 if you are very well aware about process of Govt of India, for proposal submission Govt charge Rs. 10 ,and other Rs. 40 for preparing Document ,here is detail NGO registration method share with you …NGO Registration Methods - 11. Trust 2. Society, and 3. Non profit CompanyIn India non profit organisations/ public charitable organisations (NGO) can be registered as trusts, societies, or a private limited non profit company, under section-8 companies. Non-profit organisations in India (a) exist independently of the state; (b) are self-governed by a board of trustees or ‘managing committee’/ governing council, comprising individuals who generally serve in a fiduciary capacity; (c) produce benefits for others, generally outside the membership of the organisation; and (d), are ‘non-profit-making’, in as much as they are prohibited from distributing a monetary residual to their own members.Section 2(15) of the Income Tax Act – which is applicable uniformly throughout the Republic of India – defines ‘charitable purpose’ to include ‘relief of the poor, education, medical relief and the advancement of any other object of general public utility’. A purpose that relates exclusively to religious teaching or worship is not considered as charitable. Thus, in ascertaining whether a purpose is public or private, one has to see if the class to be benefited, or from which the beneficiaries are to be selected, constitute a substantial body of the public. A public charitable purpose has to benefit a sufficiently large section of the public as distinguished from specified individuals. Organisations which lack the public element – such as trusts for the benefit of workmen or employees of a company, however numerous – have not been held to be charitable. As long as the beneficiaries of the organisation comprise an uncertain and fluctuating body of the public answering a particular description, the fact that the beneficiaries may belong to a certain religious faith, or a sect of persons of a certain religious persuasion, would not affect the organisation’s ‘public’ character.Whether a trust, society or section-8 company (previous section 25), the Income Tax Act gives all categories equal treatment, in terms of exempting their income and granting 80G certificates, whereby donors to non-profit organisations may claim a rebate against donations made. Foreign contributions to non-profits are governed by FC(R)A regulations and the Home Ministry.CAF would like to clarify that this material provides only broad guidelines and it is recommended that legal and or financial experts be consulted before taking any important legal or financial decision or arriving at any conclusion.Formation and Registration of a Non -Profit organisations in India1) Trust2) Society3) Section-8 Company (previous section 25)Additional Licensing/ RegistrationI. Trust RegistrationA public charitable trust is usually floated when there is property involved, especially in terms of land and building.Legislation : Different states in India have different Trusts Acts in force, which govern the trusts in the state; in the absence of a Trusts Act in any particular state or territory the general principles of the Indian Trusts Act 1882 are applied.Main Instrument : The main instrument of any public charitable trust is the trust deed, wherein the aims and objects and mode of management (of the trust) should be enshrined. In every trust deed, the minimum and maximum number of trustees has to be specified. The trust deed should clearly spell out the aims and objects of the trust, how the trust should be managed, how other trustees may be appointed or removed, etc. The trust deed should be signed by both the settlor/s and trustee/s in the presence of two witnesses. The trust deed should be executed on non-judicial stamp paper, the value of which would depend on the valuation of the trust property.Trustees : A trust needs a minimum of two trustees; there is no upper limit to the number of trustees. The Board of Management comprises the trustees.Application for Registration :The application for registration should be made to the official having jurisdiction over the region in which the trust is sought to be registered.After providing details (in the form) regarding designation by which the public trust shall be known, names of trustees, mode of succession, etc., the applicant has to affix a court fee to the form and pay a registration fee which may range differently, depending on the location and value of the trust office and trust property.The application form should be signed by the applicant before the registrar, sub-registrar, deputy registrar, regional officer or superintendent of the regional office of the charity commissioner or authorised registrar. The application form should be submitted, together with a copy of the trust deed.Two other documents which should be submitted at the time of making an application for registration are affidavit and consent letter.II. Society RegistrationAccording to section 20 of the Societies Registration Act, 1860, the following societies can be registered under the Act: ‘charitable societies, military orphan funds or societies established at the several presidencies of India, societies established for the promotion of science, literature, or the fine arts, for instruction, the diffusion of useful knowledge, the diffusion of political education, the foundation or maintenance of libraries or reading rooms for general use among the members or open to the public, or public museums and galleries of paintings and other works of art, collection of natural history, mechanical and philosophical inventions, instruments or designs.’Legislation : Societies are registered under the Societies Registration Act, 1860, which is a federal act. In certain states, which have a charity commissioner, the society must not only be registered under the Societies Registration Act, but also, additionally, under the Bombay Public Trusts Act.Main Instrument : The main instrument of any society is the memorandum of association and rules and regulations (no stamp paper required), wherein the aims and objects and mode of management (of the society) should be enshrined.Trustees : A Society needs a minimum of seven managing committee members; there is no upper limit to the number managing committee members. The Board of Management is in the form of a governing body or council or a managing or executive committeeApplication for Registration :Registration can be done either at the state level (i.e., in the office of the Registrar of Societies) or at the district level (in the office of the District Magistrate or the local office of the Registrar of Societies).(2)The procedure varies from state to state. However generally the application should be submitted together with: (a) memorandum of association and rules and regulations; (b) consent letters of all the members of the managing committee; (c) authority letter duly signed by all the members of the managing committee; (d) an affidavit sworn by the president or secretary of the society on non-judicial stamp paper, together with a court fee stamp; and (e) a declaration by the members of the managing committee that the funds of the society will be used only for the purpose of furthering the aims and objects of the society.All the aforesaid documents which are required for the application for registration should be submitted in duplicate, together with the required registration fee. Unlike the trust deed, the memorandum of association and rules and regulations need not be executed on stamp paper.III. Section 8 Company( old Sec.25)According to Section-8 of Indian Companies Act, 1956 (Old section 25(1)(a) and (b) of the Indian Companies Act, 1956, a section-25) a section 8 company can be established ‘for promoting commerce, art, science, religion, charity or any other useful object’, provided the profits, if any, or other income is applied for promoting only the objects of the company and no dividend is paid to its members.Legislation : Section-8 companies are registered under section 8 of Indian Companies Act 2013 (old section-25 of the Indian Companies Act, 1956).Main Instrument : For a section-8 company, the main instrument is a Memorandum and articles of association (no stamp paper required)Board Members : A section-8 Company needs a minimum of three members; there is no upper limit to the number of members. The Board of Management is in the form of a Board of directors or managing committee.Application for Registration :An application has to be made for availability of name to the registrar of companies, which must be made in the prescribed form no. 1A, together with a fee. It is advisable to suggest a choice of three other names by which the company will be called, in case the first name which is proposed is not found acceptable by the registrar.2.Once the availability of name is confirmed, an application should be made in writing to the regional director of the company law board. The application should be accompanied by the following documents:Three printed or typewritten copies of the memorandum and articles of association of the proposed company, duly signed by all the promoters with full name, address and occupation.A declaration by an advocate or a chartered accountant that the memorandum and articles of association have been drawn up in conformity with the provisions of the Act and that all the requirements of the Act and the rules made thereunder have been duly complied with, in respect of registration or matters incidental or supplementary thereto.Three copies of a list of the names, addresses and occupations of the promoters (and where a firm is a promoter, of each partner in the firm), as well as of the members of the proposed board of directors, together with the names of companies, associations and other institutions in which such promoters, partners and members of the proposed board of directors are directors or hold responsible positions, if any, with description of the positions so held.A statement showing in detail the assets (with the estimated values thereof) and the liabilities of the association, as on the date of the application or within seven days of that date.An estimate of the future annual income and expenditure of the proposed company, specifying the sources of the income and the objects of the expenditure.A statement giving a brief description of the work, if any, already done by the association and of the work proposed to be done by it after registration, in pursuance of section-8.A statement specifying briefly the grounds on which the application is made.A declaration by each of the persons making the application that he/she is of sound mind, not an undischarged insolvent, not convicted by a court for any offence and does not stand disqualified under section 203 of the Companies Act 1956, for appointment as a director.3.The applicants must also furnish to the registrar of companies (of the state in which the registered office of the proposed company is to be, or is situate) a copy of the application and each of the other documents that had been filed before the regional director of the company law board.4.The applicants should also, within a week from the date of making the application to the regional director of the company law board, publish a notice in the prescribed manner at least once in a newspaper in a principal language of the district in which the registered office of the proposed company is to be situated or is situated and circulating in that district, and at least once in an English newspaper circulating in that district.5.The regional director may, after considering the objections, if any, received within 30 days from the date of publication of the notice in the newspapers, and after consulting any authority, department or ministry, as he may, in his discretion, decide, determine whether the licence should or should not be granted.6.The regional director may also direct the company to insert in its memorandum, or in its articles, or in both, such conditions of the licence as may be specified by him in this behalfNon profit Company under sec.8 of Indian Company Act 2013.IV. Special LicensingIn addition to registration, a non-profit engaged in certain activities might also require special license/permission. Some of these include (but are not limited to):A place of work in a restricted area (like a tribal area or a border area requires a special permit – the Inner Line Permit – usually issues either by the Ministry of Home Affairs or by the relevant local authority (i.e., district magistrate).To open an office and employ people, the NGO should be registered under the Shop and Establishment Act.To employ foreign staff, an Indian non-profit needs to be registered as a trust/society/company, have FCRA registration and also obtain a No Objection Certificate. The intended employee also needs a work visa.A foreign non-profit setting up an office in India and wanting staff from abroad needs to be registered as a trust/society/company, needs permission from the Reserve Bank of India and also a No Objection Certificate from the Ministry of External Affairs.Comparison among Trust, Society and Non profit CompanyNGO Registration Methods - 21. Trust 2. Society, and 3. Non profit CompanyI. SummaryA. Types of Organizations:1. TrustsThe public charitable trust is a possible form of not-for-profit entity in India. Typically, public charitable trusts can be established for a number of purposes, including the relief of poverty, education, medical relief, provision of facilities for recreation, and any other object of general public utility. Indian public trusts are generally irrevocable. No national law governs public charitable trusts in India, although many states (particularly Maharashtra, Gujarat, Rajasthan, and Madhya Pradesh) have Public Trusts Acts.2. SocietiesSocieties are membership organizations that may be registered for charitable purposes. Societies are usually managed by a governing council or a managing committee. Societies are governed by the Societies Registration Act 1860, which has been adapted by various states. Unlike trusts, societies may be dissolved.3. Section 8 CompaniesA section 8 company (old section 25 company) is a company with limited liability that may be formed for "promoting commerce, art, science, religion, charity or any other useful object," provided that no profits, if any, or other income derived through promoting the company's objects may be distributed in any form to its members.B. Tax LawsIndia ’s tax laws affecting NGOs are similar to the tax laws of other Commonwealth nations. These laws may have some impact on U.S. grantmakers, and thus are summarized here.India provides for exemption from corporate income taxes of the income of certain NGOs carrying out specific types of activities, with unrelated business income being subject to tax under certain circumstances.India also subjects certain sales of goods and services to VAT, with a fairly broad range of exempt activities. The rates range from 4 percent to 12 percent, with most goods and services taxed at 8 percent.The income tax law and the corporate tax law provide tax benefits for donors, and these may be relevant to an American corporation doing business in India in deciding whether to engage in direct corporate grantmaking in India. The existence of a double taxation treaty between India and the United States may also affect gift planning decisions of U.S. corporate grantmakers doing business in India.Finally, not-for-profit organizations involved in relief work and in the distribution of relief supplies to the needy are 100% exempt from Indian customs duty on the import of items such as food, medicine, clothing and blankets. Other exemptions may also be available.II. Applicable LawsConstitution of India Articles 19(1)(c) and 30;Income Tax Act, 1961;Public Trusts Acts of various states;Societies Registration Act, 1860;Indian Companies Act, 2013, section8;Foreign Contribution (Regulation) Act, 1976;Maharashtra Value AddedIII. Relevant Legal FormsThe right of all citizens to form associations or unions is guaranteed by the Constitution of India, Article 19(1)(c).There are three pertinent legal forms of not-for-profit entities under Indian law: trusts, societies, and section 8 companies (as well as cooperatives and trade unions, which, as mutual benefit organizations, are not discussed in this note). Many state and central government agencies have regulatory authority over these not-for-profit entities. For example, all not-for-profit organizations are required to file annual tax returns and audited account statements with various agencies. At the state level, these agencies include the Charity Commissioner (for trusts), the Registrar of Societies (referred to in some states by different titles, including the Registrar of Joint Stock Companies), and the Registrar of Companies (for section 25 companies). At the national or federal level, the regulatory bodies include the income tax department and Ministry of Home Affairs (only for not-for-profit organizations receiving foreign contributions).1. TrustsPublic charitable trusts, as distinguished from private trusts, are designed to benefit members of an uncertain and fluctuating class. In determining whether a trust is public or private, the key question is whether the class to be benefited constitutes a substantial segment of the public. There is no central law governing public charitable trusts, although most states have "Public Trusts Acts." Typically, a public charitable trust must register with the office of the Charity Commissioner having jurisdiction over the trust (generally the Charity Commissioner of the state in which the trustees register the trust) in order to be eligible to apply for tax-exemption.In general, trusts may register for one or more of the following purposes:Relief of Poverty or Distress;Education;Medical Relief;Provision for facilities for recreation or other leisure -time occupation (including assistance for such provision), if the facilities are provided in the interest of social welfare and public benefit; andThe advancement of any other object of general public utility, excluding purposes which relate exclusively to religious teaching or worship.At least two trustees are required to register a public charitable trust. In general, Indian citizens serve as trustees, although there is no prohibition against non-natural legal persons or foreigners serving in this capacity.Legal title of the property of a public charitable trust vests in the trustees. Trustees of a public charitable trust may not, however, in any way use trust property or their position for their own interest or private advantage. Trustees may not enter into agreements in which they may have a personal interest that conflicts or may possibly conflict with the interests of the beneficiaries of the trust (whose interests the trustees are bound to protect). Trustees may not delegate any of their duties, functions or powers to a co-trustee or any other person, except that trustees may delegate ministerial acts. In essence, trustees may not delegate authority with respect to duties requiring the exercise of discretion.Trustees of religious or charitable trusts are charged with discharging their duties with the degree of care that an ordinarily prudent person would exercise with respect to his personal property. This is a slight variant on the duty of care applicable in many U.S. jurisdictions, which requires directors and officers to act with the degree of diligence, care and skill that ordinarily prudent persons would exercise under similar circumstances in like positions (as opposed to in the management of their personal affairs). Public charitable trusts are highly regulated. For instance, in many states, purchases or sales of property by a trust must be approved in advance by the Charity Commissioner.Indian public charitable trusts are generally irrevocable. If a trust becomes inactive due to the negligence of its trustees, the Charity Commissioner may take steps to revive the trust. Furthermore, if it becomes too difficult to carry out the objects of a trust, the doctrine of cy pres, meaning "as near as possible," may be applied to change the objects of the trust. Thus, it appears that grantors can feel fairly secure that the charitable nature of a trust will be honored, even if the original, specific purposes of the trust cannot be carried out.2. SocietiesSocieties are governed by the Societies Registration Act 1860, which is an all-India Act. Many states, however, have variants on the Act.Societies are similar in character to trusts, although there a few essential differences. While only two individuals are required to form a trust, a minimum of seven individuals are required to form a society. The applicants must register the society with the state Registrar of Societies having jurisdiction in order to be eligible to apply for tax-exempt status. A registration application includes the society's memorandum of association and rules and regulations. In general, Indian citizens serve as members of the managing committee or governing council of societies, although there is no prohibition in the Societies Registration Act against non-natural legal persons or foreigners serving in this capacity.According to section 20 of the Act, the types of societies that may be registered under the Act include, but are not limited to, the following:Charitable societies;Societies established for the promotion of science, literature, or the fine arts,For education; andPublic art museums and galleries, and certain other types of museums.The governance of societies also differs from that of trusts; societies are usually managed by a governing council or managing committee, whereas trusts are governed by their trustees.Individuals or institutions or both may be members of a society. The general body of members delegates the management of day-to-day affairs to the managing committee, which is usually elected by the membership. Members of the general body of the society have voting rights and can demand the submission of accounts and the annual report of the society for inspection. Members of the managing committee may hold office for such period of time as may be specified under the bylaws of the society.Societies, unlike trusts, must file annually, with the Register of Societies, a list of the names, addresses and occupations of their managing committee members. Furthermore, in a society, all property is held in the name of the society, whereas all of the property of a trust legally vests in the trustees.Unlike trusts, societies may be dissolved. Dissolution must be approved by at least three-fifths of the society's members. Upon dissolution, and after settlement of all debts and liabilities, the funds and property of the society may not be distributed among the members of the society. Rather, the remaining funds and property must be given or transferred to some other society, preferably one with similar objects as the dissolved entity.3. CompaniesThe Indian Companies Act, 2013, which principally governs for-profit entities, permits certain companies to obtain not-for-profit status as "section 8 companies." A section 8 company may be formed for "promoting commerce, art, science, religion, charity or any other useful object." A section 8 company must apply its profits, if any, or other income to the promotion of its objects, and may not pay a dividend to its members. At least three individuals are required to form a section 8 company. The founders or promoters of a section 8 company must submit application materials to the Regional Director of the Company Law Board. The application must include copies of the memorandum and articles of association of the proposed company, as well as a number of other documents, including a statement of assets and a brief description of the work proposed to be done upon registration.The internal governance of a section 8 company is similar to that of a society. It generally has members and is governed by directors or a managing committee or a governing council elected by its members.Like a society (but unlike a trust), a section 8 company may be dissolved. Upon dissolution and after settlement of all debts and liabilities, the funds and property of the company may not be distributed among the members of the company. Rather, the remaining funds and property must be given or transferred to some other section 8 company, preferably one having similar objects as the dissolved entity.Public Benefit StatusTo be eligible for tax-exemption under the Income Tax Act, 1961, a not-for-profit entity must be organized for religious or charitable purposes. Charitable purposes include "relief of the poor, education, medical relief and the advancement of any other object of general public utility."Public charitable trusts, by definition, must be created for the benefit of the public. Societies likewise may be registered for charitable purposes. Section 8 companies are formed for the limited purposes of "promoting commerce, art, science, religion, charity or any other useful object."IV. Specific Questions Regarding Local LawThe following discussion addresses the extent to which Indian not-for-profit entities satisfy the requirements for a charitable equivalency determination under section 501(c)(3) of the U.S. Internal Revenue Code of 1986, as amended (hereinafter the "Code"). The discussion is limited to the minimum requirements under Indian law; the governing documents of charitable entities may of course choose to include further provisions, which may satisfy the requirements of an equivalency determination. U.S. private foundation donors should, therefore, also review a potential grantee's governing documents for provisions relevant to an equivalency determination.A. InurementPublic charitable trusts must benefit a large class of beneficiaries and must be for the public benefit. Moreover, trustees of public charitable trusts may not engage in self-dealing. Despite the clear charitable intent of a public charitable trust, absent a provision in the trust deed specifically prohibiting private inurement, it is unclear whether public charitable trusts satisfy the prohibition on private inurement in Code section 501(c)(3).The Societies Registration Act 1860 does not prohibit the inurement of any earnings of the society to any private shareholder or individual.The Indian Companies Act, 2013, section 8 specifically provides that no profits, if any, or other income may be distributed by way of dividends to its members.B. Proprietary InterestWhether an individual may have a proprietary interest in a not-for-profit entity relates to the issue of inurement. Trustees of a public charitable trust hold trust assets on behalf of the trust. Thus, although trustees have legal title to the trust's assets, they hold these assets for the beneficiaries of the trust, not for themselves. Members of the managing committee or governing council of a society or section 8 company hold the assets of a society or section 8 company.C. DissolutionIndian public charitable trusts are generally irrevocable. If a trust becomes inactive due to the negligence of its trustees, the Charity Commissioner may take steps to revive the trust. Furthermore, if it becomes too difficult to carry out the objects of a trust, the doctrine of cy pres, meaning "as near as possible," may be applied to change the objects of the trust. Thus, it appears donors could feel fairly secure in the event the trust can no longer accomplish its initial purposes; the trust's purposes would be changed to another similar public charitable purpose, or in the unlikely event of a distribution or winding up of a trust due to changed circumstances, the trust assets would be used for similar charitable purposes.Unlike trusts, societies and section 8 companies may be dissolved. Upon dissolution and after settlement of all debts and liabilities, the funds and property of the society or company may not be distributed among the members. Instead, the remaining funds and property must be given or transferred to some other society or section 8 company, preferably one with similar objects.D. ActivitiesEconomic ActivitiesThere are no restrictions on Indian NPOs’ business/commercial/economic activities. However, the profits must be applied fully towards charitable objects. If this is not done, then the NPO will lose its income tax exemption and its income will be liable to tax at the maximum marginal rate (35.1%). Further the NPO must maintain separate books of account for the business/commercial/economic activities. [Income Tax Act, 1961 (seventh proviso to section 10(23C); section 11, subsection 4 and 4A)].Investment ActivitiesState and national laws limit the types of investments Indian not-for-profit organizations may make. For example, Indian not-for-profit organizations may not invest in shares of public or private limited companies. Furthermore, not-for-profit organizations registered in India may not invest abroad.E. Political ActivitiesNot-for-profit organizations in India may not engage in political campaign activities or legislative activities. Indian not-for-profit entities may "lobby" for non-political causes, however, provided that such activity promotes the "general public utility" and is incidental to the attainment of the charity's objects.F. DiscriminationArticle 30 of the Constitution of India gives all "minorities," whether based on religion or language, the right to establish and administer educational institutions of their choice. "Minority" is defined as those groups that wish to preserve stable ethnic, religious or linguistic traditions or characteristics markedly different from those of the rest of the population. Accordingly, special inquiry should be made when donors are considering providing grants to educational institutions.G. Control of OrganizationWith regard to charities in general, trustees are expected to be independent. It is, however, ordinarily possible for another legal person to influence the selection of directors, officers, or trustees – for example, by making a donation contingent on the donor's right to appoint a member of the board.A for-profit company that creates a public charitable trust can exert more direct control. The for-profit company could, in the process of founding the public charitable trust, reserve the authority to appoint and remove trustees and to influence major policy decisions. This is typical of a form of public charitable trust known as a "corporate foundation," which is essentially controlled by its for-profit founder, or "settlor."In the case of a Section 8 company or a society, members always have the right to remove directors and thus to influence policy. These members can include for-profit entities.Therefore, it is possible that an Indian charity may be controlled, perhaps indirectly, by a for-profit entity (which will lead to additional IRS scrutiny) or by an American grantor charity (which requires that the charity specifically so provide in the affidavit).V. Tax LawsA. Tax Exemptions1. General SchemeThe Income Tax Act, 1961, which is a national all-India Act, governs tax exemption of not-for-profit entities. Organizations may qualify for tax-exempt status if the following conditions are met:The organization must be organized for religious or charitable purposes;The organization must spend 85% of its income in any financial year (April 1st to March 31st) on the objects of the organization. The organization has until 12 months following the end of the financial year to comply with this requirement. Surplus income may be accumulated for specific projects for a period ranging from 1 to 5 years;The funds of the organization must be deposited as specified in section 11(5) of the Income Tax Act;No part of the income or property of the organization may be used or applied directly or indirectly for the benefit of the founder, trustee, relative of the founder or trustee or a person who has contributed in excess of Rs. 50,000 to the organization in a financial year;The organization must timely file its annual income return; andThe income must be applied or accumulated in India. However, trust income may be applied outside India to promote international causes in which India has an interest, without being subject to income tax.2. Corpus DonationsCorpus donations or donations to endowment are capital contributions and should not be included to compute the total income of the organization.3. Business IncomeUnder amendments to Section 11(4A) of the Income Tax Act 1961, a not-for-profit organization is not taxed on income from a business that it operates that is incidental to the attainment of the objects of the not-for-profit organization, provided the entity maintains separate books and accounts with respect to the business. Furthermore, certain activities resulting in profit, such as renting out auditoriums, are not treated as income from a business.4. Disqualification from ExemptionThe following groups are ineligible for tax exemption: all private religious trusts; and charitable trusts or organizations created after April 1, 1962, and established for the benefit of any particular religious community or caste. But note that a trust or organization established for the benefit of "Scheduled Castes, backward classes, Scheduled Tribes or women and children" is an exception; such a trust or organization is not disqualified, and its income is exempt from taxation.B. Value Added TaxIndia subjects certain sales of goods and services to VAT, with a fairly broad range of exempt activities. The rates range from 4 percent to 12 percent, with most goods and services taxed at 8 percent.An entity (including a public charitable trust) is liable under the VAT Act if its sales/purchase turnover in the previous year exceeded Rs.500,000. The threshold is lower, Rs.100,000, for importers.Several other tax laws have now merged into VAT, including Sales Tax Act, Motor Spirit Taxation Act, Purchase Tax on Sugarcane Act, and Transfer of Right to Use Act.C. Tax Deduction for DonorsThe Income Tax Act, section 80G, sets forth the types of donations that are tax-deductible. The Act permits donors to deduct contributions to trusts, societies and section 8 companies. Many institutions listed under 80G are government-related; donors are entitled to a 100% deduction for donations to some of these government funds. Donors are generally entitled to a 50% deduction for donations to non-governmental charities. Total deductions taken may not exceed 10% of the donor's total gross income.The following are examples of governmental charities listed in section 80G, contributions to which entitle the donor to a 100% deduction: the Prime Minister's National Relief Fund; the Prime Minister's Armenia Earthquake Relief Fund; the Africa (Public Contributions – India) Fund; and the National Foundation for Communal Harmony.As to those entities not specifically enumerated in section 80G, donors may deduct 50% of their contributions to such organizations, provided the following conditions are met:the institution or fund was created for charitable purposes in India;the institution or fund is tax-exempt;the institution's governing documents do not permit the use of income or assets for any purpose other than a charitable purpose;the institution or fund is not expressed to be for the benefit of any particular religious community or caste; andthe institution or fund maintains regular accounts of its receipts and expenditure.Note that donations to institutions or funds "for the benefit of any particular religious community or caste" are not tax-deductible. A not-for-profit organization created exclusively for the benefit of a particular religious community or caste may, however, create a separate fund for the benefit of "Scheduled castes, backward classes, Scheduled Tribes or women and children." Donations to these funds may qualify for deduction under section 80G, even though the organization, as a whole, may be for the exclusive benefit of only a particular religious community or caste. The organization must maintain a separate account of the monies received and disbursed through such a fund.In-kind donations are not tax-deductible under Section 80G. Receipts issued to donors by not-for-profit organizations must bear the number and date of the 80G certificate and indicate the period for which the certificate is valid.The Income Tax Act contains a number of other provisions permitting donors to deduct contributions. Under section 35AC of the Act, donors may deduct 100% of contributions to various projects, including 1) construction and maintenance of drinking water projects in rural areas and in urban slums; 2) construction of dwelling units for the economically disadvantaged; and 3) construction of school buildings, primarily for economically disadvantaged children. Furthermore, under section 35CCA of the Act, donors may deduct 100% of their contributions to associations and institutions carrying out rural development programs and, under Section 35CCB of the Act, 100% of their donations to associations and institutions carrying out programs of conservation of natural resources. A weighted deduction of 125% is also allowed for contributions to organizations approved under section 35(1)(ii) (a scientific research institute or a university, college or other institution) specifically for "scientific research," and for contributions made under section 35(1)(iii) specifically for "research in social science or statistical research."D. Reporting Foreign ContributionsUnder the Foreign Contribution (Regulation) Act, (FCRA), all not-for-profit organizations in India (e.g., public charitable trusts, societies and section 8 companies) wishing to accept foreign contributions must a) register with the Central Government; and b) agree to accept contributions through designated banks. Furthermore, not-for-profit entities must report to the Central Government regarding foreign contributions received, within 30 days of their receipt, and must file annual reports with the Home Ministry. The entity must report the amount of the foreign contribution, its source, the manner in which it was received, the purpose for which it was intended, and the manner in which it was used. Foreign contributions include currency, securities, and articles, except personal gifts under Rs. 1,000 (approximately $20). Funds collected by an Indian citizen in a foreign country on behalf of a not-for-profit entity registered in India are considered foreign contributions. Moreover, funds received in India, in Indian currency, if from a foreign source, are considered foreign contributions.According to FCRA guidelines if 50% or more of the “office bearers” (not members of the board of management) of a trust/society or section 8 Company change, the organization must apply to the Home Ministry for approving the change. This approval could take as long as three to four months.However, in the interim period, the FC(R)A registration granted to the organization would stand “suspended”.FC(R)A guidelines require that an organization allowed to receive funds from a foreign source, may provide funds from its FC(R)A account to another organization, only if the other organization also has clearance from the Home Ministry to receive funds from a foreign source.If the foreign donor agency specifies in writing that the whole or part of the grant may be taken to “corpus”, the recipient organization may do so. Such corpus fund may be invested in an approved security.The “interest” or “dividend” generated should be accounted for as amount received by way of interest on deposit drawn out of funds received from a foreign source.In other words, even the interest/dividend received in India in Indian rupees must be disclosed in the Return Form FC-3.E. Customs DutyNot-for-profit organizations involved in relief work and in the distribution of relief supplies to the needy are 100% exempt from customs duty on the import of items such as food, medicine, clothing and blankets. Moreover, other exemptions may be available, such as an exemption from customs duty for scientific/technical equipment and components intended for research institutes. Donors should investigate whether an exemption from customs duty is available before shipping articles to not-for-profit entities in India.F. Double Tax TreatyIndia and the United States signed a double-tax treaty on September 12, 1989. The treaty does not address issues related to charitable giving or not-for-profit entities.Hope you find solution from this Details….Regards,AJ
- Home >
- Catalog >
- Miscellaneous >
- To Do List >
- Summer To Do List >
- summer bucket list for college students >
- Military Service Deposit Election Employee Election Print Form