In the seventh and concluding issue of our series on the Income Tax Act, 2025, Pulse by Pacta looks at the provisions governing approval for tax-deductible donations and mergers between Registered Non-Profit Organisations (RNPOs).
This issue covers:
• Approval requirements for tax-deductible donations under Section 354
• Application timelines, renewal requirements, and donor reporting obligations
• Conditions for mergers between RNPOs under Section 354A
• When mergers may attract tax on accreted income
Read the full issue here.
Read:
Part 1: Registration of Non-Profit Organisations under the Income Tax Act, 2025
Part 2: Classification of Income of Registered Non-profit Organisations (RNPOs) under the Income Tax Act, 2025
Part 3: Application of Income of RNPO: What Expenditure Qualifies as Application of Income Towards RNPO’s Charitable/Religious Purposes
Part 4: What Commercial Activities Are Permitted for an RNPO under the Income Tax Act, 2025
Part 5: Compliance Requirements Applicable to an RNPO
Part 6: Violations, Registration Cancellation, and Tax Consequences for RNPOs
Pulse by Pacta is Pacta’s in-house periodic newsletter covering legal and regulatory updates relevant to the social sector.
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