NGO and trust management software in India needs to do three things that generic CRMs and accounting tools rarely handle together: record every donation with the donor details required for Form 10BD and issue Form 10BE certificates, keep foreign contributions separate for FCRA compliance, and track grants and programme spending against budgets for audits and reports. Small trusts can often manage with accounting software plus a donor database and online giving tools. Mid-sized NGOs with FCRA registration, CSR grants and many donors benefit from a nonprofit CRM such as Salesforce Nonprofit Cloud or Zoho for Nonprofits, or India-focused NGO software, linked to their books. Crowdfunding platforms such as Milaap, Ketto and GiveIndia raise money but do not replace your compliance records.
Executive summary
- 80G compliance is data-driven. Registered institutions must file Form 10BD by 31 May after the financial year and issue Form 10BE certificates to donors. The Income Tax Department lists a fee of ₹200 per day of delay under section 234G and penalties under section 271K from ₹10,000 to ₹1,00,000.
- FCRA makes fund segregation non-negotiable. A PIB explainer published in July 2026 notes that about 16,200 associations were actively registered under FCRA in 2024-25 and received about ₹22,963 crore in foreign contribution. It also describes the SBI New Delhi Main Branch designated account, the 20% cap on administrative expenses and the annual FC-4 return.
- Crowdfunding platforms are channels, not systems of record. Milaap advertises 0% platform fees for fundraisers. Export donor data from any platform into your own donor database and books.
- Nonprofit programmes from global vendors can cut licence costs. Salesforce and Zoho run nonprofit programmes. Eligibility and discounts are set by each vendor.
- Implementation effort sits in donor data quality. PAN or other identifiers, addresses and donation modes must be captured correctly at the source, or Form 10BD becomes a year-end scramble.
App Advisor is not affiliated with any fundraising platform or software vendor named here, and nothing here is legal or tax advice.
Market context
India's non-profit sector includes public charitable trusts, societies and section 8 companies. Two regulatory systems define their software needs.
Section 80G donations. Institutions approved under section 80G must file a statement of donations received and give donors a certificate. The Income Tax Department's FAQ states that Form 10BD "is a statement of donations received to be filed mandatorily as per section 80G(5)(viii) and as per section 35(1A)(i)", that the due date is "31st May immediately following the end of the financial year in which the donation was received", and that institutions must "download the certificate in Form 10BE and provide the same to donors" by the same date. Late filing attracts a fee of ₹200 per day under section 234G and penalties of ₹10,000 to ₹1,00,000 under section 271K. Filing requires e-verification by DSC or EVC (Income Tax Department Form 10BD/10BE FAQs). If no donations are received in the year, filing is not required.
Foreign contributions under FCRA. The Ministry of Home Affairs administers the Foreign Contribution (Regulation) Act. A PIB explainer on FCRA published in July 2026 states that "in 2024-25, around 16,200 associations were actively registered and received approximately Rs 22,963 crore in foreign contribution". It explains that foreign contributions must first be received in a designated account at the State Bank of India, New Delhi Main Branch, that "no more than 20% of the annual foreign contribution may be used for administrative expenses", that every registered organisation "shall file an annual return in Form FC-4", and that registration certificates are valid for five years and must be renewed. It also notes that FCRA Rules were revised in 2026 and describes a minimum utilisation requirement at renewal (PIB FCRA explainer, July 2026). The online FCRA services portal is at fcraonline.nic.in.
NGOs seeking government grants or CSR funds usually also register on NITI Aayog's NGO Darpan portal, which assigns a unique ID used in many funding processes.
Implications for software:
- Every donation record needs donor identity fields, donation type and mode, and receipt data aligned with Form 10BD.
- Foreign and domestic funds need separate ledgers, bank accounts and utilisation tracking, including the administrative expense ratio.
- Grants, especially CSR, need budget-versus-actual tracking and outcome reporting per project.
Evaluation framework
App Advisor methodology: weights reflect an Indian NGO with 80G approval, some FCRA or CSR funding, and 1,000–50,000 donors.
| Criterion | Weight | What good looks like |
|---|---|---|
| Donor management and receipting | 20% | Donor profiles with identifiers, recurring gifts, instant receipts, 80G-ready fields, Form 10BD export |
| Fund accounting and FCRA segregation | 20% | Restricted and unrestricted funds, FC vs domestic ledgers, admin-expense ratio reporting, FC-4 support data |
| Grant and project management | 15% | Budgets, disbursements, utilisation certificates, CSR reporting, milestones |
| Online giving and payment integration | 10% | Donation pages, UPI and cards, recurring mandates, crowdfunding imports |
| Programme and beneficiary data | 10% | Case records, field data collection, outcome indicators, privacy controls |
| Communication and volunteer management | 5% | Email and WhatsApp updates, volunteer scheduling |
| Data protection and audit trail | 10% | Role-based access, change logs, consent records under DPDP Act, 2023 |
| Cost and nonprofit pricing | 10% | Published nonprofit pricing or discounts, implementation cost, data export |
Vendor comparison
| Product | Type | Published pricing or fee (as shown) | India compliance fit | Source |
|---|---|---|---|---|
| Salesforce Nonprofit Cloud | Nonprofit CRM platform | Not published on the page we could access; nonprofit programme terms set by Salesforce | Configurable; 80G/FCRA reporting needs setup or partner apps | salesforce.com/nonprofit |
| Zoho for Nonprofits | Nonprofit programme across Zoho apps (CRM, Books, Forms) | Not published on the page we could access; eligibility per Zoho | Zoho Books handles Indian accounting; donor-receipt workflows need configuration | zoho.com/nonprofits |
| NGO Online | India-focused NGO software | Not published on the page we could access (Quote) | Check 10BD export and FCRA ledgers in demo | Vendor site |
| Donorbox | Online donation forms and donor management | Not published on the page we could access | Check Indian payment and 80G receipt support | donorbox.org/pricing |
| Milaap | Crowdfunding platform | "0% Fees" and "Free fundraising for all" advertised on its pricing page | Channel only; export donor data | milaap.org/pricing |
| Ketto | Crowdfunding platform | Not published on the page we could access | Channel only | ketto.org |
| GiveIndia | Donation platform | Not published on the page we could access | Channel only | giveindia.org |
| NGO Darpan | Government NGO registry (NITI Aayog) | Free government portal | Registration ID for grants | ngodarpan.gov.in |
How to read it:
- Platform CRMs (Salesforce, Zoho) are powerful but need configuration for Indian compliance. Budget for an implementation partner and test the Form 10BD export.
- India-focused NGO software may ship with 80G receipt templates and FCRA ledgers. Verify these in a demo rather than relying on brochures.
- Crowdfunding platforms are best viewed as acquisition channels. Also read each platform's payment-gateway or processing charges, which may apply even when platform fees are zero.
See all tools in NGO and society software, plus accounting software and payment gateways for donation collection. Our payment gateway charges comparison helps with the latter.
Total cost of ownership
Illustrative model — assumptions stated.
NGO profile: 8,000 donors, 20,000 donations a year, ₹6 crore domestic donations, ₹2 crore foreign contribution, 4 CSR grants, 25 staff users.
| Cost line | Assumption | Annual cost |
|---|---|---|
| CRM or NGO software | L per user per year × 25 users (use nonprofit pricing quotes) | 25 × L |
| Accounting software | Separate licence B if not included | B |
| Implementation | Partner fee P for 80G, FCRA and grant configuration, spread over 3 years | P ÷ 3 |
| Payment processing | Gateway MDR r on online donations of ₹3 crore | ₹3 crore × r |
| Compliance labour saved | Year-end 10BD preparation drops from 200 to 40 staff hours at ₹500/hour | ₹80,000 saved |
| Risk avoided | One month's delay in filing 10BD at ₹200/day under section 234G | ₹6,000 fee avoided, plus exposure to section 271K penalty of ₹10,000–₹1,00,000 |
The biggest value is not the late fee. It is donor trust, because donors cannot claim deductions without a valid Form 10BE. It is also FCRA renewal readiness, since renewal reviews compliance and utilisation.
Implementation roadmap
| Phase | Weeks | Activities | Output |
|---|---|---|---|
| 1. Compliance mapping | 1–2 | List 80G, FCRA, CSR and state registration obligations with your CA; define fund structure | Chart of funds and required reports |
| 2. Donor data design | 2–3 | Mandatory fields, identity capture rules, consent text, receipt numbering | Donor data standard |
| 3. System setup | 3–6 | CRM objects, donation forms, payment gateway, receipts, fund accounting in books | Configured system |
| 4. Migration | 5–8 | Import donors and historic donations for the current financial year; de-duplicate | Clean donor base |
| 5. FCRA and grants | 6–9 | FC ledgers and bank mapping, admin-expense tracking, grant budgets | FC and grant dashboards |
| 6. Test 10BD export | 8–10 | Generate a test statement and reconcile to books | Signed-off export |
| 7. Go-live and review | 10–12 | Train fundraisers and accounts; monthly reconciliation | First monthly compliance review |
Risks and compliance checklist
- Form 10BD and 10BE: file by 31 May and issue certificates to donors. Reconcile receipts to bank credits monthly, not annually.
- Donor identifiers: capture the identity details required for 10BD at the time of donation. Retrofitting is error-prone.
- FCRA segregation: receive foreign contributions only through the designated account and track utilisation separately. Never mix funds in reports.
- Administrative expense cap: monitor the 20% ceiling on administrative expenses from foreign contribution through the year.
- FC-4 annual return and renewal: keep audited statements and utilisation data ready. Track certificate validity dates.
- Rule changes: FCRA Rules were revised in 2026. Review current rules on the MHA portal with your adviser before configuring.
- Beneficiary privacy: beneficiary and donor data is personal data under the DPDP Act, 2023. Beneficiary data may include children or health information, so restrict access.
- Crowdfunding reconciliation: import settlement reports from platforms, and match gross donations, fees and net receipts.
KPIs to track
| KPI | Definition | Use |
|---|---|---|
| Donor retention rate | Donors giving this year who also gave last year ÷ last year's donors | Fundraising health |
| Recurring donor share | Active recurring donors ÷ all active donors | Revenue predictability |
| Receipt turnaround | Median time from donation to receipt sent | Donor experience |
| 10BD reconciliation variance | Difference between 10BD total and books | Compliance accuracy |
| FC admin-expense ratio | Admin expenses from FC ÷ FC utilised | FCRA cap monitoring |
| Grant utilisation | Spent ÷ budget per grant to date | Programme delivery |
| Cost to raise ₹1 | Fundraising costs ÷ funds raised | Efficiency |
| Data completeness | Donations with required identity fields ÷ total donations | Year-end readiness |
How to choose
- Small trust with few donors: use accounting software with fund tracking plus a simple donor register and receipt templates. Test the 10BD export early.
- Growing NGO with online giving: add a donor CRM or India-focused NGO software with payment integration and automatic receipts.
- FCRA-registered NGO: make fund segregation and FC reporting a hard requirement in the demo.
- CSR-funded programmes: prioritise grant budgeting, utilisation certificates and outcome reporting.
- Global platforms: apply for nonprofit programmes directly with the vendor, and ask partners for an India compliance configuration with references.
- Always: keep your own donor database regardless of which crowdfunding platform raises the money.
Vendor demo script
NGO software demos often focus on fundraising pages. Compliance work happens elsewhere, so give every vendor the same scenarios and involve your finance head and auditor.
Scenario 1: Donation to certificate. A domestic donor gives online by UPI, another gives by cheque at an event, and a third sets up a monthly recurring gift. Check that:
- The required donor identity details are captured at the point of donation, with validation.
- A receipt is issued instantly for online gifts and within your policy for offline gifts.
- Each donation is tagged to a fund or programme.
- A Form 10BD-ready export can be produced for the year, and reconciled with the books.
Scenario 2: Foreign contribution. A foreign donor makes a gift received in the designated FCRA account. Show how the system keeps this separate from domestic funds, tags utilisation to projects, tracks administrative expenses against the 20% ceiling, and provides data for the annual FC-4 return. Ask the vendor to show a report your CA can use without spreadsheet rework.
Scenario 3: CSR grant. Set up a grant with a budget by activity, record two tranches, book expenses against budget lines, and produce a utilisation statement and outcome summary for the funder.
Scenario 4: Crowdfunding import. Import a settlement report from a crowdfunding platform, match donors to existing records to avoid duplicates, and record platform or payment charges separately from gross donations.
Scenario 5: Beneficiary records. Create a beneficiary profile, restrict it to programme staff, and show how consent is recorded and how data is deleted when no longer needed. If the programme involves children or health data, ask how access is logged.
Scenario 6: Board reporting. Produce a dashboard with funds raised by source, donor retention, grant utilisation and the FC administrative expense ratio.
Questions for implementation partners
If you choose a platform such as Salesforce or Zoho, much depends on the partner:
- Which Indian NGOs have you implemented, and can we speak to their finance heads?
- Have you built Form 10BD exports and FCRA fund tracking before? Can you show them?
- Who maintains the configuration when rules change, for example after the 2026 FCRA Rules revision?
- What is the fixed fee, and what triggers change requests?
- How will you train our staff and document the setup?
Data hygiene rules to adopt on day one
- One donor, one record: match on identity fields before creating a new donor.
- Mandatory fields enforced on every donation form, online and offline.
- Monthly reconciliation of donations to bank statements, by fund.
- Quarterly review of FC utilisation and administrative expense ratio.
- Annual test of the full 10BD export in April, well before the 31 May deadline.
These routines matter more than any single feature, and they are what auditors and FCRA renewal reviewers look for.
FAQs
What is Form 10BD and who has to file it?
Form 10BD is the statement of donations received that institutions approved under section 80G (and certain research institutions under section 35) must file with the Income Tax Department. It is due by 31 May following the financial year. If no donations were received, it is not required.
What happens if an NGO files Form 10BD late?
The Income Tax Department's FAQ lists a late fee of ₹200 per day under section 234G, and a penalty of ₹10,000 to ₹1,00,000 under section 271K for non-compliance.
What is Form 10BE?
Form 10BE is the donation certificate downloaded after filing Form 10BD and issued to each donor by 31 May. Donors rely on it to claim deductions.
What software do NGOs in India use for FCRA compliance?
NGOs use accounting software that supports separate funds and bank accounts, often combined with nonprofit CRM or India-focused NGO software. The key is segregated foreign-contribution ledgers, administrative expense tracking and data for the annual FC-4 return.
How many NGOs are registered under FCRA?
According to a PIB explainer published in July 2026, around 16,200 associations were actively registered under FCRA in 2024-25.
Is Milaap free for NGOs?
Milaap's pricing page advertises "0% Fees" and "Free fundraising for all". Check its current terms for any payment-processing or withdrawal charges before launching a campaign.
Can Zoho or Salesforce generate 80G receipts?
Both can be configured to generate donation receipts with 80G details, but Indian compliance workflows usually need setup by an implementation partner. Test receipt formats and Form 10BD exports before going live.
Do I need NGO Darpan registration?
NGO Darpan registration, run by NITI Aayog, is commonly required to apply for government grants and some funding schemes. Check each funder's requirements.
