Trust deed - Sample

THIS INDENTURE made at (name of City/Town/Village), this (date) day of (month) 19 (year), BETWEEN Mr./Mrs./Ms.______________________________ of (city/town/village), Indian inhabitant, residing at (address)____________________________________________ (hereinafter called “the settlor”) (which expression shall, unless repugnant to the context or meaning thereof, be deemed to include their respective heirs, executors and administrators) of the one part and Mr./Mrs./Ms._______________________________ of (city/town/village), Indian inhabitant, residing at ________________(address) ____________________________________ and Mr./Mrs. /Ms.____________________________________ of (city/town/village), Indian inhabitant, residing at (address)_____________________________________ (hereinafter called “the trustees”) (which expression shall, unless repugnant to the context or meaning thereof, be deemed to mean and include the survivor or survivors of them and the heirs, executors and administrators of the last survivor, their/his or her assigns and the trustee or trustees, for the time being, of the said trust) of the other part.


WHEREAS the settlors are desirous of creating a trust in respect of the sum of Rs. (in figures), [Rupees ________________(in words) only] in the manner hereinafter appearing.


AND WHEREAS the trustees have consented to act as the first trustees of these presents and to accept the trusts under these presents as testified by their being parties to and executing the same.


NOW THIS INDENTURE WITNESSETH AS FOLLOWS:


1) The trust created by these presents shall be known as “ (name of trust) ” (hereinafter called “the said trust”).

2) The trustees do declare that they, the trustees, shall hold and stand possessed of the sum of Rs. (in figures), [Rupees (in words) only]

(hereinafter, for brevity’s sake, referred to as “the trust fund” which expression shall, unless repugnant to the subject or context, also include any other property and investments of any kind whatsoever into which the same or any part thereof may be converted, invested or varied, from time to time, and those which may be acquired by the trustees or come to their hands by virtue of these presents or by operation of law or otherwise howsoever in relation to these presents, including all donations either in cash or other properties, movable or immovable, which may be received by the trustees, from time to time, from any person or persons for the purposes of these presents) upon the trusts and with and subject to the powers, provisions, agreements and declarations hereinafter appearing and contained of and concerning the same.

It shall be lawful for the trustees to augment the resources of the trust by raising funds in every lawful and permissible way, through public entertainment programmes like charity shows, concerts, carnivals, festivals, printing, publishing and selling books, magazines, greeting cards, calendars, diaries and undertaking income-generating activity which may be incidental, or ancillary to, the attainment of the objects of the trust.

It shall also be lawful for the trustees to accept voluntary donations from individual or institutional sources, either Indian or foreign, and whether in cash or in kind or by way of a legacy or bequest.

The trustees may also allow a donor or sponsor to erect a building or buildings on any land belonging to the said trust for the furtherance of any object of the trust. All donations may be accepted either with or without any special conditions, as may be agreed upon between the donor and the trustees, PROVIDED THAT such conditions are not inconsistent with the intents and purposes of these presents and PROVIDED FURTHER that the name of the said trust mentioned in clause 1 hereof shall not be altered. All donations, including those of lands, buildings and other immovable properties, shall be treated as forming part of the trust fund being the subject matter of these presents and be applied accordingly. The trustees shall also be at liberty to refuse any donation, legacy or gift, without giving any reason for such refusal.

3) The trustees shall hold and stand possessed of the trust fund upon the following trusts, viz.,:

a) to manage the trust fund and collect and recover the interest, dividends and income thereof and to pay thereout the expenses of collection and other outgoings, if any;

b) to pay or utilise the balance of such interest, dividends and income of the trust and, if the trustees so desire, the corpus or part of the corpus for all, or any one or more of, the following purposes to the intent that such income or corpus shall be applied to such purposes (and that such income shall be applied or accumulated for application to such charitable purposes) and to the further intent that all such purposes shall be carried out without reference to religion, caste, creed or colour and in such shares and proportions and in such manner in all respects as the trustees shall, in their absolute discretion, think fit, that is to say:

* to encourage, assist and support the cause of education, research, science, medicine, arts, culture, human resource development, removal of poverty and human suffering and the advancement of any other object of general public utility without distinction to caste, creed, colour, community, gender or religion. Without prejudice to the generality of the foregoing, the trustees at their absolute discretion, may carry out any one or more of the following purposes:

a) to undertake various programmes for conservation of natural resources as well as to carry out scientific research in the field of energy conservation and other allied fields;

b) to establish, fund and support new institutions for training or research or a chamber or federation of energy institutions;

c) to undertake, assist and finance any programme of conservation of natural resources in general and thermal and other forms of energy in particular;

d) to create nationwide awareness of energy conservation through presentation of Energy Conservation Awards, providing training through lectures, seminars and workshops and educational and professional institutions and associations, through funding of research scholarships, endowments and other forms of financial assistance for research scholars in the field;

e) to carry out, organise, sponsor, promote, establish and conduct scientific research activities of all kinds in general and in the field of conservation of natural resources in particular, including development and application of non-depleting and non-polluting sources of energy (such as solar, wind, tidal and ocean-thermal energy) as well as development and application of achieving fuller and less polluting utilisation of fossil and/or nuclear fuel;

f) to edit, print, publish or cause to edit, print, publish books, magazines, journals, periodicals, brochures and/or any other audio or audio-visual material for the advancement and dissemination of useful information on energy conservation or any other subject;

g) to promote, maintain or assist all activities by individuals or institutions anywhere in the Republic of India which are in conformity with the objects of the trust and are conducive to the wellbeing and general welfare of the society.

AND the trustees shall do all other acts and things necessary for or incidental or conducive to effectuating the foregoing purposes or which would further or fulfil the objectives mentioned herebefore. The trustees shall have powers, by due process of law, to add any other object or objects of general public utility to the objects hereinbefore set out, provided the majority of the trustees agree to the same and the objectives added are of a charitable nature only.

4) It is expressly provided that if any one or more of the objects hereinbefore specified, or hereafter added, are held not to be objects of a public charitable nature, the trustees shall not carry out such object or objects, but the validity of the said trust as a trust, for public charitable purposes, shall not be affected in any manner.

5) It shall be lawful for the trustees to provide aid by way of donations out of the income or the corpus of the trust fund (to any extent they deem fit), or otherwise to different philanthropic institutions, societies, organisations, trusts or other agencies which may have been established for charitable purposes mentioned in clause 3) of these presents, to enable such institutions, societies, organisations, trusts or agencies to start, maintain or carry out such charitable objects.

6) a) Any trustee may, at any time, retire or resign from the office of trustee.

b) The trustees, for the time being (or in the event of there being, at any time, only one remaining trustee, then the said sole remaining trustee) may, at any time, appoint any other person or persons as trustee or trustees of the said trust, after receiving the written consent of the person or persons to be appointed as a trustee or trustees and passing a formal resolution, either at a duly convened meeting of the trust or by circular.

AND UPON every such appointment, the trust fund hereby settled and the investments for the time being representing the same shall be so transferred as to become vested in the trustee or trustees so appointed, and every trustee so appointed may as well before as after such transfer act as fully and effectually as if he had been originally appointed a trustee, PROVIDED ALWAYS that without prejudice to any other provisions of the law, any trustee of these presents shall stand discharged from the office of trustee on his/her tendering resignation of his/her office and on the same being accepted by the remaining trustee/s of these presents.

All the founder-trustees, and the trustees appointed subsequently, may remain trustees for life unless they voluntarily resign, die or are removed for reasons of continuous neglect of duty, misconduct or breach of trust, under the provisions of the Bombay Public Trusts Act.

The total number of trustees shall not be less than 3 (three) and not more than 9 (nine).

7) The trustees shall appoint one of them to act as the chairman of the board of trustees. The chairman shall preside at all meetings. In the absence of the chairman at any meeting, the majority of trustees who may be present at the meeting, shall elect a chairman for the meeting. The trustees shall frame and regulate their own procedure relating to the meeting of the board of trustees. The trustees shall be entitled to set up a committee or committees for the purpose of effective management, resource mobilisation, finance, projects and any other broad or specific purpose or purposes for fulfilling the aims and objectives of the trust. It shall be lawful for the trustees to appoint directors, executives and officers, on such terms and conditions as may be agreed upon.

The trustees, at their absolute discretion, may also frame from time to time a scheme or schemes for membership to provide members of the scientific/research community or members of the general public to feel a sense of involvement with the trust and participate more actively and effectively in furthering the objects of the trust. The powers and duties of such members shall be regulated by the trustees from time to time and the trustees shall reserve the right to remove any erring member or terminate the membership scheme if and when found necessary and in the best interests of the trust.

All the trustees of the trust will be jointly and severally responsible. However, the day-to-day management of the trust may be handled by the chairman or a duly appointed managing trustee, with the help of paid employees.

8) The trustees shall be entitled, from time to time, to open, operate and maintain a banking account or accounts in the name of the said trust, at such scheduled bank or banks as they may, from time to time, decide and may at any time pay, or cause to be paid, or withdraw any moneys forming part of the trust fund or the income thereof to the credit of any such account or accounts and either by way of fixed deposit or current account or any other account. The banking account or acounts may be operated jointly by any two or more authorised trustees of the trust.

9) Any investment or investments in which the trustees may be authorised by law for the investment of the trust property in India, may be made payable or transferable by any two or more of the trustees.

10) It shall be lawful for the trustees to acquire by purchase or on lease or on ownership basis or otherwise, lands, buildings and movable and immovable properties comprised in the trust fund, in any manner they think fit and to expend for all, or any of the above purposes, such moneys out of the trust fund or the income thereof as the trustees may, in their absolute discretion, think fit and proper.

11) With the sanction of the charity commissioner, it shall be lawful for the trustees at such time or times, as they may in their absolute discretion think fit, to sell or acquire by public auction or private contract or exchange or transfer or assign or grant leases or sub-leases for any term, however long, or otherwise dispose of or surrender all or any part of the trust fund including the immovable properties comprised therein and on such terms and conditions relating to title or otherwise and in all respects as they may think proper and to buy and rescind or vary any contract for sale, exchange, transfer, assignment, lease, sub-lease, or other disposition or surrender or release and for such purposes to execute all necessary conveyances, deeds of exchange, assignments, transfers, leases, sub-leases, surrenders, releases, counterparts and other assurances, instruments and writings and to pass, give and execute necessary receipts, releases and discharges for the consideration moneys or otherwise relating to the documents and assurances. All moneys arising from any such transfer or other assurances shall be deemed to be part of the trust fund and shall be applicable accordingly.

12) Upon any sale or other transfer by the trustees, under the power aforesaid, any purchaser or transferee dealing bonafide with the trustees shall not be concerned to see or inquire whether the occasion for executing or exercising such power has arisen or whether the provisions as to the appointment and retirement of trustees herein contained, have been properly and regularly observed and performed. Neither shall the purchaser or transferee be concerned to see to the application of the purchase moneys or other consideration or be answerable for the loss, misapplication or non-application thereof.

13) It shall be lawful for the trustees, from time to time, at their discretion and, if necessary, with the prior permission of the charity commissioner, to borrow or raise or secure the payment of any sum or sums of money and to mortgage or charge all or any part of the trust fund.

14) The receipt of any two trustees, as authorised by the board of trustees, for any income of the trust fund or for any documents of title or securities, papers or other documents or for any other moneys or property forming part of the trust fund, shall be sufficient and shall effectually discharge the person or persons paying or giving or transferring the same from being bound to see to the application or being answerable for the loss, misapplication or non-application thereof.

15) The trustees shall have the power at their discretion, instead of acting personally, to employ and pay any agents (including banks) to transact any business or do any act whatsoever in relation to the said trust, including receipt and payment of money, without being liable for loss and shall be entitled to be allowed and paid all charges incurred thereby.

16) It shall be lawful for the trustees to settle all account and to compromise, compound, abandon, withdraw or refer to arbitration any actions, proceedings or disputes, claims, demands or things relating to any matter in connection with the said trust and to do all other things proper for such purpose, without being responsible for any loss occasioned thereby.

17) The trustees shall be respectively chargeable for such trust funds and income including money, stocks, funds, shares and securities as they shall actually receive, notwithstanding their respectively signing any receipts for the sake of conformity and shall be answerable and accountable only for their own acts, receipts, neglects or defaults and not for those of the other or others of them nor for any banker, broker, auctioner or agent or any other person with whom, or into whose hands, any trust fund or trust income may be deposited or come, nor for the insufficiency or deficiency of any stocks, funds, shares, or securities, nor for any other loss unless the same shall happen through their own wilful default or dishonesty respectively and, in particular, no trustee shall be bound to supervise or to check on any co-trustee or to take any steps or proceedings against a co-trustee for any breach, or alleged breach, of trust, committed by such co-trustee.

18) The trustees may reimburse themselves and pay and discharge out of the trust funds or moneys in their hands, all expenses incurred in or about the execution of the said trust. It is, however, expressly agreed and declared that the trustees shall be entitled to be paid their actual expenses for travel, boarding and lodging, or any other bonafide expense, which may be incurred by them in the performance of their duties as trustees. There shall be no remuneration payable to any trustee.

19) If any trustee, other than the settlor, shall be a lawyer, broker, accountant or person carrying on a profession, he or his firm shall be entitled to charge for his or their services, including all profits, costs and charges and including charges for work not strictly appertaining to a lawyer’s or accountant’s profession, in spite of the fact that he shall be a trustee of these presents, as if he had not been a trustee hereof.

20) The said trust shall be and remain irrevocable for all times, and the settlor doth hereby also release, relinquish, disclaim, surrender and determine all his/her rights, titles, interest or powers in the trust fund.

21) In all matters wherein the trustees have a discretionary power or wherein there shall be a difference of opinion regarding the construction of these presents of the management of the trust fund, or any part thereof, or the execution of any of the trusts or powers of these presents, or as regards any act or thing to be done by the trustees, the votes of the majority of the trustees, for the time being, voting in the matter shall prevail and be binding on the minority as well as on those trustees who may not have voted, and if the trustees shall be equally divided in opinion, the matter shall be decided according to the casting vote of the chairman.

22) Every power, authority or discretion conferred upon the trustees may be exercised or signified, either by some instrument in writing to be signed by a majority of the trustees or such of them as may be present in India, or by a resolution of the majority of the trustees or a majority of such of them as may be in the city and are present and voting at a meeting of the trustees. It shall be necessary to give at least ten days’ notice of any meeting of the trustees, and it shall be necessary to send an agenda and intimate the trustees of what is proposed to be decided at the meeting. Whereas the trustees shall endeavour to meet at least thrice a year and review the progress of the trust, the various sub-committees should meet as often as required, for the effective attainment of the goals and objectives of the trust.

23) If the majority of the trustees for the time being send any notice in writing to any trustee, other than the first trustees above-named, intimating that they think it is desirable in the interest of the trust that the trustee to whom the said notice is sent do cease to be a trustee, then from the date of the receipt of such notice by the said trustee, the said trustee shall be deemed to have resigned from his office as a trustee. Such notice shall be valid irrespective of the fact that there might be any disputes or differences between the trustees to whom the notice is sent, either relating to the affairs of the trust or otherwise. It shall be proper to state in, or with regard to, any such notice the reasons why the trustees giving the notice think it desirable in the interest of the trust, that the trustee to whom the said notice is given, do cease to be a trustee. It is also recommended in the interest of natural justice to give hearing, personal or otherwise, to the trustee to whom any such notice is, or is to be, given. Any such notice as aforesaid shall be deemed to have been received by the trustee to whom it has been sent, if it is duly sent to the said trustee by registered post at his last known place of residence or business.

24) The trustees shall keep, or cause to be kept, all statutory records, including all legal documents, registers, books of account, minute books and have the accounts audited annually by qualified chartered accountants. The financial year of the trust shall begin on 1st April and end on 31st March.

25) It shall be lawful for the trustees, from time to time, to frame such rules and regulations for the management and administration of the trust, as they shall think fit, and to alter or vary the same, from time to time, and to make new rules and regulations, provided that such rules and regulations shall not be inconsistent with the terms and intents of these presents.

26) The trustees may, with the permission of the charity commissioner or any other competent authority in law, make amendments in the trust deed by execution of such deeds or deed-polls, as may be expedient, so as to bring the provisions of the trust in consonance and conformity with the provisions of the law for the time being in force, from time to time, relating to public charitable trusts including compliance with any legitimate directions or requisitions of any authorities or officers which may be deemed expedient for carrying out the objectives of the trust, PROVIDED ALWAYS that no changes shall be made by the trustees which may result in the trust ceasing to be a public charitable trust.

IN WITNESS WHEREOF, the parties hereto have set and subscribed their respective hands and seals, the day and year first hereinabove written.

SIGNED, SEALED AND DELIVERED

by the withinnamed settlors

______________________________

______________________________

______________________________

______________________________

in the presence of

SIGNED, SEALED AND DELIVERED

by the withinnamed trustees

________________________________

________________________________

________________________________

________________________________

in the presence of

Procedures for registering a NGO under Trust, Society and not-for-profit Companies act

I. Summary

A. Types of Organizations

1. Trusts

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 (except the broad principles of the India Trusts Act 1882, which governs private trusts) governs public charitable trusts in India, although many states (particularly Maharashtra, Gujarat, Rajasthan, and Madhya Pradesh) have Public Trusts Acts.

2. Societies

Societies 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 25 Companies

A 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 Laws

India’s tax laws affecting not-for-profit organizations (NPOs) are similar to the tax laws of other Commonwealth nations.

The income of certain NPOs carrying out specific types of activities is exempt from corporate income tax, with the caveat that unrelated business income is 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 1 percent to 12.5 percent, with most goods and services taxed at 12.5 percent. VAT liability arises only if the total turnover of sales is Indian Rupees (Rs.) 500,000 (Rs.100,000 if the dealer is an importer).

The income tax law and the corporate tax law provide tax benefits for donors. India and the United States have signed a double taxation treaty.

Finally, NPOs 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 Laws

• Constitution of India;
• Income Tax Act, 1961;
• Public Trusts Acts of various states;
• Societies Registration Act, 1860;
• Indian Companies Act, 1956, section 25;
• Foreign Contribution (Regulation) Act, 1976;
• Maharashtra Value Added Tax Act, 2002, as amended by Act No. IX of 2005.

Other legal authorities consulted in preparing this Note:

Noshir H. Dadrawala's "IRNL Country Report on the Framework Governing Not-for-Profit Organizations in India"

Noshir H. Dadrawala's "Report on Indian Finance Bill 2006"

III. Relevant Legal Forms

A. General Legal Forms

The 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 25 companies (cooperatives and trade unions are mutual benefit organizations, and as such, 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. Trusts

Public 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 of 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; and
• The 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 specific 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. Public charitable trusts are highly regulated. For instance, in many states, purchases or sales of immovable property by a trust or taking a loan 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.

2. Societies

Societies 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 are 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 relevant state Registrar of Societies in order to be eligible 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, education, or the fine arts; and
• Public 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 annually file a list of the names, addresses and occupations of their managing committee members with the Registrar of Societies. 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. Companies

The Indian Companies Act, 1956, which principally governs for-profit entities, permits certain companies to obtain not-for-profit status as "section 25 companies." A section 25 company may be formed for "promoting commerce, art, science, religion, charity or any other useful object." A section 25 company must apply its profits, if any, or other income to the promotion of its objects, and should not pay any dividend to its members. At least three individuals are required to form a section 25 company. The founders or promoters of a section 25 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 25 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 25 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 25 company, preferably one having similar objects as the dissolved entity.

B. Public Benefit Status

To 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." Finance Act, 2008 has amended the definition of "charitable purpose." Specifically, if the "advancement of any other object of general public utility" involves undertaking any trade, commerce, or business activities, or rendering any related service for a fee or any other condition (irrespective of use, application, or retention of income arising from such activities), it will not be considered a "charitable purpose." Organizations established for and running programs for relief of poverty, education, and medical relief are not affected by this amendment.

Public charitable trusts, by definition, must be created for the benefit of the public. Societies likewise may be registered for charitable purposes. Section 25 companies are formed for the limited purposes of "promoting commerce, art, science, religion, charity or any other useful object."

IV. Specific Questions Regarding Local Law

A. Inurement

Public 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.

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, 1956, section 25 specifically provides that no profits, if any, or other income may be distributed by way of dividends to its members.

The Income Tax Act 1961 specifically provides that a not-for-profit entity will lose tax exempt status if the author, founder, or any trustee or his/her relative derives any personal benefit. The Income Tax Act further provides that any remuneration paid to a Board Member “must not be in excess of what may be reasonably paid for such services." [Income Tax Act 1961, Sections 13(2)(c) and 13(3)(cc)]

B. Proprietary Interest

Whether 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 25 company hold the assets of a society or section 25 company. [Societies Registration Act, 1860, Section 5]

C. Dissolution

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 trust's objectives, the doctrine of cy pres, meaning "as near as possible," may be applied to change the objectives of the trust. Under certain circumstances a trust can also be officially declared as inoperative, defunct or moribund.

Unlike trusts, societies and section 25 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. [1] [Societies Registration Act, 1860, Section 14] Instead, the remaining funds and property must be given or transferred to some other society or section 25 company, preferably one with similar objectives. [Societies Registration Act, 1860, Section 14]

D. Activities

Economic Activities

There are no restrictions on an Indian NPO's business/commercial/economic activities provided the NPO is established for and primarily runs programs for relief of poverty or distress, education, or medical relief. However, 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 (30%). Further the NPO must maintain separate books of account for the business/commercial/economic activities. [Income Tax Act, 1961 (seventh provison to section 10(23C); section 11, subsection 4 and 4A)]

Investment Activities

State and national laws limit the types of investments Indian NPOs may make. For example, Indian NPOs may not invest in shares of public or private limited companies. Furthermore, not-for-profit organizations registered in India may not invest abroad. Finance Act, 2007 amended provisions of Section 13(1)(d)(iii) with retroactive effect to April 1, 1999, allowing NPOs to invest in shares of public sector companies as well as to acquire equity shares of a ‘depository.’

E. Political Activities

According to local experts, not-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. Societies may have as their primary objective the diffusion of political education. [Societies Registration Act, 1860, Section 20]

F. Discrimination

Article 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.

G. Control of Organization

With 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 25 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 or by an American grantor charity (which requires that the charity specifically so provide in the affidavit).

V. Tax Laws

A. Tax Exemptions

1. General Scheme

The 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, relatives 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;
• The organization's 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; and
• The organization must keep a basic record (name, address and telephone number) of all donors. According to a new section 115BBC, introduced with the New Finance Act, 2006, all anonymous donations to charitable organizations will now be treated as taxable. Religious organizations (temples, churches, mosques) are exempt from the provisions of this new section.

2. Capital Contributions

Capital contributoins or donations to an endowment should not be included when computing the total income of the organization.

3. Business Income

Under 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 Exemption

The following groups are ineligible for tax exemption: all private religious trusts; and charitable trusts or organizations created after April 1, 1962; and charitable trusts established for the benefit of any particular religious community or caste. Note, however, 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.[2]

B. Value Added Tax

India subjects certain sales of goods and services to VAT, with a fairly broad range of exempt activities. The rates range from 1 percent to 12.5 percent, with most goods and services taxed at 12.5 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 the Sales Tax Act, Motor Spirit Taxation Act, Purchase Tax on Sugarcane Act, and the Transfer of Right to Use Act. [3]

C. Tax Deduction for Donors

The 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 25 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; and
• The institution or fund maintains regular accounts of its receipts and expenditures.

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."

Finance Act, 2008 introduced a weighted deduction of 125% for contributions for scientific research, made to a company registered in India, whose main objective is scientific research and development, when those contributions are approved by the prescribed authority and fulfill specified conditions. Previously, such a deduction was available only for payments made to scientific research associations or to universities, colleges, or other institutions.

However, under Finance Act, 2008, the weighted deduction of 150% available under section 35(2AB) to qualifying companies and manufacturers for expenditures incurred on scientific research or in-house research and development, would not be available to a company approved under section 35(l)(ija).

D. Reporting Foreign Contributions

Under the Foreign Contribution (Regulation) Act, 1976 (FC(R)A), all not-for-profit organizations in India (e.g., public charitable trusts, societies and section 25 companies) wishing to accept foreign contributions must a) register with the Central Government; b) agree to accept contributions through designated banks; and c) maintain separate books of accounts with regard to all receipts and disbursements of funds. Furthermore, not-for-profit entities must report to the Central Government all foreign contributions received within 30 days of the receipt of the contribution, 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. 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.

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 directed to the recipient organization's capital fund or endowment, the organization may do so. Such an endowment or capital fund may be invested in an approved security.

The “interest” or “dividend” generated should be accounted for as an amount received by way of interest on a 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. [4]

Contributions from expatriate Indians are not considered "foreign contributions" if an individual has become a citizen of a foreign country.

E. Customs Duty

Not-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 Treaty

India 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.

VI. Knowledgeable Contact

Noshir H. Dadrawala: centphil@bom7.vsnl.net.in

---

Footnotes

[1] The Companies Act does not state specifically that funds and property of the company may not be distributed among the members upon dissolution. During incorporation, however, the Registrar generally insists on the inclusion of such a clause in the Memorandum and Articles of Association.

[2] These rules are subject to change, as a new Foreign Contribution (Management and Control) Bill is currently being considered to replace the Foreign Contribution (Regulation) Act, 1976 or FC(R)A. Additional information on the FC(R)A and related accounting issues can be found at http://www.accountaid.net/

[3] Many services, however, are still subject to "Service Tax." A 10-percent rate applies to not-for-profit organizations providing any covered services, including consultancy services.

[4] Per a recent change, the last date for filing the annual return in Form FC-3 has been extended to December 31st. Previously, the filing deadline was July 31st.

Special thanks to: United States International Grant making

Vacancy announcemnent in National Innovation Foundation (NIF)

(Advt. No. : NIF/Advt/02/09) Announcement Date : June 8, 2009

National Innovation Foundation (NIF), Ahmedabad, an autonomous registered society in 2000 and now likely to be a grant-in-aid institution under Department of Science and Technology, Government of India invites highly motivated professionals for senior positions. Chief Innovation Officer (CIO/CEO) National Coordinator–Scouting & Documentation (NC-S&D) National Coordinator - Intellectual Property Rights National Coordinator - Information Technology and Dissemination Finance and Administrative Officer (F&AO) Finance and Administrative Associate (F&AA) Innovation Officers/Fellows Copy Editor /Content Creators/Communicators All positions are contractual and do not carry any other allowance. Applications should be sent with a detailed CV, passport size photograph, sample of work/reports, two reference letters, and a note explaining the suitability for the post applied to "The Executive Vice Chairperson, National Innovation Foundation, PO Box - 15051, Ahmedabad 380 015" email (jobs@nifindia.org ) within 21 days of the appearance of the advertisement. For further information about this announcement, visit this link

ICSSR Institutional Doctoral Fellowships for the year 2009-2010 in Economics and Sociology

Application are invited in the prescribed form (given in the website)for award of ICSSR Institutional Doctoral Fellowships for the year 2008-2009. Institute of Economic Growth has been allocated Six Fellowships (5 ordinary and 1 Salary Protected). Institute offers ICSSR Doctoral Fellowships only in Economics and Sociology.

The selected candidates will be paid a fellowship amount of Rs.6,000/- per month plus Rs.12,000/- per annum as contingency grant. Duration of the fellowship is two years and extendable by one year in exceptional cases only.

Applicants should their applications along with the proposed Research Proposal latest by July 15, 2009 to the Academic Programmes Officer, Institute of Economic Growth, University of Delhi Enclave, North Campus, Delhi- 110007.

For more information about this Institute, visit this link and to download the information about the fellowship which was given in pdf format, go to heading"VACANCY" given in the left side of the website and select "FELLOWSHIP".

Vacancy announcement for the position of Senior Program Officer/ Communications Officer in APSA

The Association for Promoting Social Action (APSA) - Sexual Health Intervention Project (SHIP) partners with street/slum- children based NGOs in Karnataka, Tamil Nadu and Andhra Pradesh.

The major objectives of the project are 1). To increase awareness of the sexual health issues faced by street and out-of-school slum youth and children 2). To increase the reach, influence and scope of the APSA-SHIP Children’s Toolkit (CTK) and NGO Training of Trainer’s (TOT) manual in South India.

They are looking for a new senior program officer to join their team!

Please apply by submitting a cover, a resume plus writing sample. Please make sure all three are included in your application package. For all inquires and resume submission, please email us at office@streetkids-SRH.org.

Deadline for applications is July 20th, 2009

Main Responsibilities:

• Build marketing and networking strategies for all the conferences that are planned by SHIP over the next two years.
• Implement and help strategize in building alliances between NGO partners, including facilitating mentorship responsibilities.
• Manage marketing of the SHIP publication materials (newsletter, publications, production information materials).
• Co-develop and co-write the APSA-SHIP Introductory Training Program.
• Help coordinate, organize and plan the regional consultations, training programs and the NGO staff planning meetings.
• Will be one of the master trainers of the program starting from the Introductory Training in 2010. Will be the master trainer for one round of preparatory trainings (3 multi-day trainings) in 2011 and for the introductory trainings in 2010 and 2011.
• Help to develop and write content for the SHIP yearly publication.
• Responsible for maintaining communication with the NGO partners on updates and reminders.

Skills Needed for the Position

• At least 3 years (5 years preferred) experience in managing a highly challenging project.
• Must have excellent communication skills – both spoken and written
• Must have experience working with grassroots (street-children) NGOs and their staff in India
• Must have good professional English writing skills.
• Experience desired in areas of public health, sexual health, or sexuality. Some experience in providing health-related or sexuality-related trainings a plus.
• Experience desired in working with/for disadvantaged children or youth. Should have a good understanding of the (sexual) realities of street and out-of-school slum children.
• Must have a good understanding of youth sexuality/ teenage sexual development, and a good knowledge of sexual health issues.
• Spoken south regional language skills preferred (Kannada, Tamil and especially Telugu).
• Masters Degree (or equivalent degree) in a relevant field preferred.
• Requires excellent multi-tasking skills.
• Requires excellent “people” skills: able to deal with different stake-holders and team-members.
• Must be comfortable to discuss and work on sex and sexuality issues.
• Will be based in Bangalore.
• Some travel within India required.

A generous salary will be provided accordance to experience and qualifications.

For more information about this organisation, visit this link and for more information about this project, visit this link.

Job Vacancies at GoI-UNDP Disaster Risk Reduction Programme

United Nations Development Programme has announced the following job vacancies under the GoI-UNDP Disaster Risk Reduction Programme:

1. Project Officer, Disaster Risk Reduction
2. Project Officer (Institutional Strengthening)
3. Project Associate (IEC Materials)
4. Project Associate (Manuals & Guidelines)

For detailed job description of the other vacancies in UNDP India, visit this link

Vacancy for the Position of Monitoring and Evaluation Officer in NACO - last date 10th July 2009

National AIDS Control Organisation Invites application for the post of Monitoring & Evaluation Officer under National AIDS Control Programme-III for working at State AIDS Control Societies at Tamil Nadu and Kerala.

Job Description:

• Assist development of the M&E plan for the state.
• Ensure quality and timely reporting from all units in the state.
• Ensure functional Computerized MIS in State.
• Perform on-sight data validations and data verification.
• Analyze the data regularly and give feedback for decision making.
• Assist in preparation of quarterly and annual reports for SACS.
• Participate and support other survey, research studies and surveillance as and when needed.
• Assist in development of training plans and curriculum for CMIS/M&E and its organization.

Qualification & Experience:

• Post Graduate in Statistics or related subject with specialization in Demography/Bio-statistics/Operations Research/Sampling.
• Advance degree/diploma or a post graduate course in Computers from an institute of repute.
• Minimum 2-3 years experience of working in a field of monitoring of projects preferably in the field of health or social development/handling data and analysis and working on computerized databases and analysis software.
• Knowledge of local language.

Age : Below 45 Years

Remuneration : Rs. 17,000 to 25,000 based on qualification and experience.

Eligible candidate may send Application by email at the following email address jobs.naco@gmail.com with the subject line “Application for the post of Monitoring & Evaluation Officer at Tamil Nadu SACS” OR “Application for the post of Monitoring & Evaluation Officer at Kerala SACS”

The last date for submission of application will be 10th July, 2009

For further information, visit this link

UNDP funded The Asia-Pacific Regional Human Development Initiative (APRI) Fellowships

The human development approach puts people at the centre of development. It recognizes economic drivers for change but goes beyond them to raise issues of enlarging human capabilities and expanding people’s choices.

The objective of the Academic Fellowship is to encourage young Ph.D. students from the Asia Pacifific region to analyse critical development issues from a human development perspective, contributing to development theory, applications and policies. Thus, the Fellows are expected to push the frontiers of research on human development while analyzing, through the human development lens, issues directly or indirectly related to human development. The research must focus on a well-defifined aspect of human development under the theme selected for the year and can be theoretical, applied, policy oriented, or a combination.

Theme – Climate Change and Human Development

Human development is about expanding human potential and enlarging human freedom. Climate change is a human development challenge, as it threatens to erode human freedoms and limit choice and plunge large numbers into overty and hardship.

Climate change is hampering efforts to deliver the MDG promise as it undermines international efforts to combat poverty and exacerbates already existing inequalities. Those, in turn, can result in an increase in conflict over sharing natural resources. Climate change is in fact an increasingly powerful driver of wider inequalities between and within countries, also between women and men.

Climate change can result in increased frequency of extreme weather events, flooding, storms, drought, increases in sea temperatures, and melting of glaciers, etc., which effect negatively agriculture and health/nutrition. This has negative implications on the livelihood of poor and vulnerable communities who depend largely on agriculture and natural resource management. In particular, women are affected in their roles of food producers and providers, guardians of health, and care givers. Reduced employment opportunities, for example for women working in agricultural fifields, constitute a net loss in income which leads to a loss in savings, making it even harder for households to cope with disasters.

The magnitude of this long term challenge can be assessed considering that an additional 1.8 billion people are expected to face water stress by 2080, with large areas of Central Asia, northern parts of South Asia and northern China facing a grave ecological crisis as a result of glacial retreat and changed rainfall patterns. Up to 330 million people in coastal and low-lying areas are expected to be displaced through flflooding and tropical storm activity. In the Asia Pacific region, in particular, over 70 million people in Bangladesh and 22 million people in Viet Nam could be affected by global warming-related flflooding.

What are the mechanisms through which the ecological impacts of climate change affect the poor? Are there examples of good practices to ensure climate and human security?

Have climate change and other environmental concerns been integrated in development planning in the context of environment protection elopment planning in the context of environm tion and sustainable development? What has been the effectiveness of policies introduced? What is a possible agenda to promote human development and climate security? These are some of the questions that could be addressed.


The Fellowship

The UNDP Human Development Academic Fellowship for Asia Pacific carries an award of US$ 10,000. The students will be required to submit to UNDP a copy of their fifinal approved dissertation. In addition, Fellows may be expected to present their work in workshops/seminars and other events arranged by UNDP (travelrelated costs will be covered separately).

The thesis will acknowledge UNDP’s support by saying: “The author acknowledges the financial support received from the UNDP Asia Pacific Human Development Academic Fellowship for the research.”


Application Process

All candidates must complete a formal application in English or with an English translation, including:

* Summary statement of the objectives of the proposal
* Project proposal not exceeding 2,500 words
* Curriculum vitae

Incomplete applications or those received after the due date will not be processed.


Eligibility

* Be a citizen of a developing country in the Asia Pacific region (1. Afghanistan,2. Bangladesh,3. Bhutan,4. Cambodia,5. China,6. Cook Islands,7. Democratic People’s,Republic of Korea,8. Federated States of Micronesia,9. Fiji,10. India,11. Indonesia,12. Iran, Islamic Republic of 13. Kiribati,14. Lao People’s Democratic Republic,15. Malaysia,16. Maldives,17. Marshall Islands,18. Mongolia,19. Myanmar,20. Nauru,21. Nepal,22. Niue,23. Pakistan,24. Palau,25. Papua New Guinea,26. The Philippines,27. Republic of Korea,28. Samoa,29. Solomon Islands,30. Sri Lanka,31. Thailand,32. Timor-Leste,33. Tokelau,34. Tonga,35. Tuvalu,36. Vanuatu,37. Viet Nam)
* Submit a proposal approved by her/his direct supervisor at the University in hich Ph.D. is being pursued
* Have a Masters degree in a relevant discipline such as a social science, liberal arts, or management and be currently enrolled as a full time Ph.D. student
* Have identified a human development-related topic (further reading on Human Development topics is encouraged prior to submission of application.
* For a list of readings on human development)
* Not be a UN Staff member
* Be younger than age 30. In exceptional cases the age requirement may be relaxed to 35 years to accommodate candidates who have returned to fulltime study after a period of work and/or family responsibilities

Selection Criteria

* Exceptional degree of creativity in choice of idea or topic
* Stage of development of the proposal
* Value-addition or new direction to the human development concept, methodology, analysis, application or policy relevance
* Track record of past accomplishments
* Time needed for completing the work undertaken

Selection will be based on an assessment of written proposals up to 2,500 words. A review of eligibility and assessment of the proposals submitted will be the basis for short listing. Short listed candidates will be required to participate in an interview. An independent selection committee will review the proposals and interact with the short listed candidates for the fifinal selection.


Deadline

Applications should be submitted by 1st September.


Contact Information

Applications or any queries should be sent, preferably by email, to hdfellowships.rcc@undp.org
Alternatively, you could send them to:

UNDP Asia Pacific Human Development Academic Fellowship
Human Development Report Unit
UNDP Regional Centre for Asia Pacific, Colombo Office
23 Independence Avenue
Colombo 7
Sri Lanka


For more information regarding this fellowship, visit this link

7 day training programme on "Disaster Risk Reduction" - 4th to 10th July 2009

Xavier Institute of Management, Bhubaneswar has announced a 7 day training programme on "Disaster Risk Reduction" to be held during 4th to 10th July 2009. Only 25 seats are reserved for this programme. Those who are involved and interested in DRR and working with Government, Civil society, Educational, Corporate and Donor organizations could participate in this training programme. Please find enclosed, the broucher of the training programme. For further information about this programme, contact Ms. Niharika Panigrahy by email at mdpoffice@ximb.ac.in and by phone at 91-0674-3983850.

For more information about this Institute and other training programmes organized by this institute, visit this link

Scheme for Financial Assistance to Voluntary Organsiations for Book Promotional Activities

National Book Trust, India (NBT), an autonomous organisation of the Department of Higher Education, Ministry of Human Resource Development, Government of India, implements a Scheme for financial assistance for any one or more of the following Book Promotional Activiti es:

(a) To organise seminars of Indian Authors/Publishers/ Booksellers on subjects which have direct bearing on book promotion in India.
(b) To organize training courses on a subject directly related to book promotion.
(c) To organize Annual Conventions/ Conferences of Writers/Publishers/ Printers/Booksellers.
(d) To conduct research/survey connected with book industry.
(e) Any other activity which may be found conducive to the development of book industry, etc.

The basic terms and conditions for submitting application for the Grant are as under

1. Voluntary organizations of writers, publishers and booksellers and others engaged in the book promotional activities which are registered under the Societies Registration Act, 1860 (Act XXI of 1960) and are in existence at least for three years.
2. Before the amount is paid, a bond has to be executed by the organization in respect of the grant. The organization receiving grant shall have to give a undertaking that no grant-in-aid has been received from any other authority of the Central/State Government and that a grant or aid for the same purpose has not been applied for by the organization any of those authorities.
3. The organization shall have to give an undertaking that the grant shall be utilized for the purpose it is sanctioned. Failure to do so will render the organization liable to refund to the Trust grant in full with penal interest thereon as the Trust may decide
4. An amount equivalent to at least 25% of the actual expenditure shall be contributed by the organization from its own sources, falling which proportionate amount will be refunded to the Trust.
5. The grant for organising the Seminars/Workshops/ Training Courses/Conventions is subject to the ceiling of expenditure on each item approved by the NBT.
6. Any organisation in receipt of the financial assistance shall be open to inspection by an officer of the National Book Trust, India or an Officer of Indian Audit and Accounts Department.

Detailed terms and conditions and prescribed form for submitting application may be obtained from the Deputy Director (Exhibition) , National Book Trust, India, Nehru Bhawan, 5 Institutional Area, Phase-II, Vasant Kunj, New Delhi-110070 on any working day between 9-30 am and 5 p.m. The Application Forms can also be downloaded from our website www.nbtindia. org.in.

The voluntary organisations who fulfil the terms and conditions may submit their applications to the Director, National Book Trust, India, Nehru Bhawan, 5 Institutional Area, Phase-II, Vasant Kunj, New Delhi-110070 which should reach the Trust latest by 15 July 2009. Applications received after prescribed date will not be considered for grant-in-aid during the financial year 2009-10.

Sir Ratan Tata Masters Scholarships for Development Studies - 2009

The British Council invites applications for Sir Ratan Tata Scholarships for Indian students planning to study in the UK.

The Sir Ratan Tata Trust (SRTT) has set up this new scholarship scheme in Development Studies with British Council support in administering these scholarships.

The programme is aimed at students interested in studying for a full time Masters degree in subjects in Developmental Economics and Science and Technology. Following are some of the examples of courses classified under these broad disciplines.

• Development studies
• Development Economics;
• Studies in Science, Society and Development;
• Economic Development;
• Science, Technology, Medicine and Society;
• Social Informatics and Management;
• Public Health;
• Environment, Science and Society

Eligibility criteria and application form with the guidance can be downloaded from British Council website - http://www.britishcouncil.org/india-scholarships-sirratantata.html/

Completed applications should be submitted to the British Council by Thursday, 2 July 2009. For further information on scholarships, please write to preeti.prabhu@in.britishcouncil.org.

United Nations - the Nippon Foundation of Japan Fellowship Programme

Fellowship Background and Overview

On 22 April 2004, the United Nations and The Nippon Foundation of Japan concluded a trust fund project agreement to provide capacity-building and human resource development to developing States Parties and non-Parties to UNCLOS through a new Fellowship Programme. The Programme is jointly executed by the Division for Ocean Affairs and the Law of the Sea (DOALOS) of the Office of Legal Affairs and the Department of Economic and Social Affairs (DESA). DOALOS serves as the focal point in charge of all substantive elements of the Project. DESA, in its capacity as implementing agency for the Project, is responsible for providing certain administrative services to the Project on behalf of DOALOS.

The objective of the fellowship is to provide opportunities for advanced education and research in the field of ocean affairs and the law of the sea, and related disciplines including marine science in support of management frameworks, to Government officials and other mid-level professionals from developing States, so that they may obtain the necessary knowledge to assist their countries to formulate comprehensive ocean policy and to implement the legal regime set out in UNCLOS and related instruments.

Upon completion of the fellowship, fellows should have an advanced awareness and understanding of key issues and best international practices in ocean affairs and are expected to return to their home-countries to contribute their experience to assist with the effective implementation of UNCLOS and related instruments and programmes. Fellows should be able to design, implement and/or evaluate specific improvement projects in their home countries related to ocean affairs, develop a core leadership capacity and have an in-depth understanding of legal frameworks, methodologies and tools to further improve implementation of instruments and programmes and to provide for their effective enforcement in conformity with international law.

To know more about the present updates, kindly visit the site:

Fellowship URL: www.un.org/depts/los/nippon

Alumni URL: www.unfalumni.org

For more information, please contact:

The United Nations - The Nippon Foundation of Japan Fellowship Programme

Attn. Dr. Francois Bailet, Programme Advisor

Division for Ocean Affairs and the Law of the Sea

Office of Legal Affairs of the United Nations

Two United Nations Plaza, Room DC2-0414

New York, N.Y. 10017, U.S.A.

Telephone: +1 (212) 963-3962

Facsimile: +1 (212) 963-5847