{"id":44912,"date":"2026-04-01T06:16:58","date_gmt":"2026-04-01T06:16:58","guid":{"rendered":"https:\/\/sites.digimor.in\/enlightenedcircle\/?page_id=44912"},"modified":"2026-04-02T12:49:31","modified_gmt":"2026-04-02T12:49:31","slug":"donation-csr-policy","status":"publish","type":"page","link":"https:\/\/sites.digimor.in\/enlightenedcircle\/donation-csr-policy\/","title":{"rendered":"Donation &amp; CSR Policy"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"44912\" class=\"elementor elementor-44912\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8abd3ae e-con-full e-flex cmsmasters-bg-hide-none cmsmasters-bg-hide-none cmsmasters-block-default e-con e-child\" data-id=\"8abd3ae\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f7f7ef6 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"f7f7ef6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Archives<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-039a06f cmsmasters-breadcrumbs-alignment-center cmsmasters-separator-type-text cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-breadcrumbs cmsmasters-widget-breadcrumbs\" data-id=\"039a06f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"cmsmasters-breadcrumbs.default\">\n\t\t\t\t\t<div class=\"cmsmasters-widget-breadcrumbs__container\"><div class=\"cmsmasters-widget-breadcrumbs__content\"><a href=\"https:\/\/sites.digimor.in\/enlightenedcircle\/\" class=\"cmsmasters-home\">Home<\/a><span class=\"cmsmasters-widget-breadcrumbs__sep\"><span>\/<\/span><\/span><span>No breadcrumbs<\/span><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ef26bc1 e-flex e-con-boxed cmsmasters-block-default e-con e-parent\" data-id=\"6ef26bc1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-923e6d0 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-text-editor\" data-id=\"923e6d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<h3 class=\"wp-block-heading\"><strong>Enlightened Circle Foundation (ECF)<\/strong><\/h3>\n<h4><strong>01. PREAMBLE, INTENT &amp; INSTITUTIONAL POSITIONING<\/strong><\/h4>\n<p>Enlightened Circle Foundation (\u201cECF\u201d, \u201cwe\u201d, \u201cour\u201d, \u201cus\u201d) is a duly incorporated Section 8 non-profit organization under Indian law, established to advance emotional well-being, meditation, inner development, and societal resilience through structured programs and community engagement.<\/p>\n<p>ECF operates under a <strong>principle-driven governance architecture<\/strong>, wherein all financial inflows are treated as:<\/p>\n<ul>\n<li><strong>Mission-aligned capital<\/strong>, not transactional revenue<\/li>\n<li><strong>Entrusted resources<\/strong>, not discretionary inflows<\/li>\n<li><strong>Accountable funds<\/strong>, subject to regulatory and ethical oversight<\/li>\n<\/ul>\n<p><strong>Foundational Principle:<\/strong><br \/>Contributions to ECF are not payments for services \u2014 they are commitments toward a structured social impact mission.<\/p>\n<p>This Policy establishes a <strong>comprehensive, enforceable, and auditable framework<\/strong> governing:<\/p>\n<ul>\n<li>Receipt, classification, and acceptance of funds<\/li>\n<li>Corporate Social Responsibility (CSR) engagements<\/li>\n<li>Financial governance and utilization controls<\/li>\n<li>Risk management and compliance obligations<\/li>\n<li>Donor rights, limitations, and institutional safeguards<\/li>\n<\/ul>\n<h4><strong>02. LEGAL &amp; REGULATORY COMPLIANCE FRAMEWORK<\/strong><\/h4>\n<p>ECF undertakes strict adherence to applicable Indian legal and regulatory frameworks, including but not limited to:<\/p>\n<ul>\n<li><strong>Companies Act, 2013<\/strong><\/li>\n<li><strong>Section 80G of the Income Tax Act, 1961<\/strong><\/li>\n<li>Relevant provisions of the Income Tax Act governing charitable entities<\/li>\n<li>Digital Personal Data Protection Act, 2023<\/li>\n<li>Prevention of Money Laundering Act (PMLA)<\/li>\n<li>Applicable Ministry of Corporate Affairs (MCA) and Income Tax Department regulations<\/li>\n<\/ul>\n<p><strong>2.1 Compliance Obligations<\/strong><\/p>\n<p>ECF shall:<\/p>\n<ul>\n<li>Maintain valid statutory registrations<\/li>\n<li>Ensure timely filing of returns and disclosures<\/li>\n<li>Maintain financial records in accordance with prescribed standards<\/li>\n<li>Ensure audit compliance and transparency<\/li>\n<\/ul>\n<h4><strong>03. <\/strong><strong>POLICY OBJECTIVES &amp; RISK COVERAGE<\/strong><\/h4>\n<p>This Policy is designed to:<\/p>\n<ul>\n<li>Ensure <strong>legal compliance and regulatory alignment<\/strong><\/li>\n<li>Establish <strong>clear boundaries between contribution and entitlement<\/strong><\/li>\n<li>Enable <strong>CSR onboarding at institutional scale<\/strong><\/li>\n<li>Protect ECF from:\n<ul>\n<li>Financial disputes<\/li>\n<li>Misuse allegations<\/li>\n<li>Reputational risks<\/li>\n<li>Compliance violations<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><strong>04. GOVERNANCE STRUCTURE &amp; FINANCIAL OVERSIGHT<\/strong><\/h4>\n<p><strong>4.1 Governing Authority<\/strong><\/p>\n<p>All financial matters are subject to oversight by:<\/p>\n<ul>\n<li>Board of Directors \/ Governing Body<\/li>\n<li>Authorized financial signatories<\/li>\n<li>Finance and compliance leadership<\/li>\n<\/ul>\n<p><strong>4.2 Internal Control Framework<\/strong><\/p>\n<p>ECF maintains a structured internal control system, including:<\/p>\n<ul>\n<li>Segregation of roles across:\n<ul>\n<li>Fund collection<\/li>\n<li>Authorization<\/li>\n<li>Accounting<\/li>\n<li>Utilization<\/li>\n<\/ul>\n<\/li>\n<li>Defined approval hierarchies<\/li>\n<li>Periodic financial reviews and reconciliations<\/li>\n<\/ul>\n<p><strong>4.3 Audit &amp; Financial Reporting<\/strong><\/p>\n<ul>\n<li>Annual statutory audits conducted by qualified auditors<\/li>\n<li>Maintenance of audit-ready documentation<\/li>\n<li>CSR-specific utilization tracking where applicable<\/li>\n<\/ul>\n<h4><strong>05. <\/strong><strong>CLASSIFICATION, NATURE &amp; TREATMENT OF FUNDS<\/strong><\/h4>\n<p><strong>5.1 Unrestricted Contributions<\/strong><\/p>\n<p>Includes:<\/p>\n<ul>\n<li>Individual donations<\/li>\n<li>Recurring community contributions<\/li>\n<\/ul>\n<p><strong>Characteristics:<\/strong><\/p>\n<ul>\n<li>Non-earmarked<\/li>\n<li>Used at ECF\u2019s discretion<\/li>\n<\/ul>\n<p><strong>5.2 Restricted Contributions<\/strong><\/p>\n<p>Includes:<\/p>\n<ul>\n<li>Program-specific funding<\/li>\n<li>Earmarked donations<\/li>\n<\/ul>\n<p><strong>Characteristics:<\/strong><\/p>\n<ul>\n<li>Purpose-bound<\/li>\n<li>Subject to defined usage conditions<\/li>\n<\/ul>\n<p><strong>5.3 CSR Contributions<\/strong><\/p>\n<p>Includes:<\/p>\n<ul>\n<li>Corporate funding under CSR mandate<\/li>\n<li>Strategic institutional partnerships<\/li>\n<\/ul>\n<p><strong>Characteristics:<\/strong><\/p>\n<ul>\n<li>Contractually governed<\/li>\n<li>Reporting and compliance driven<\/li>\n<\/ul>\n<h4><strong>06. PRINCIPLES GOVERNING ACCEPTANCE OF FUNDS<\/strong><\/h4>\n<p><strong>6.1 Voluntary Nature<\/strong><\/p>\n<p>All contributions are:<\/p>\n<ul>\n<li>Made voluntarily<\/li>\n<li>Free from coercion, inducement, or misrepresentation<\/li>\n<\/ul>\n<p><strong>6.2 No Quid-Pro-Quo<\/strong><\/p>\n<p>Contributions do not entitle donors to:<\/p>\n<ul>\n<li>Financial returns<\/li>\n<li>Ownership or equity<\/li>\n<li>Governance rights<\/li>\n<li>Guaranteed outcomes<\/li>\n<\/ul>\n<p><strong>6.3 Acceptance &amp; Rejection Rights<\/strong><\/p>\n<p>ECF reserves the right to:<\/p>\n<ul>\n<li>Accept or reject any contribution<\/li>\n<li>Evaluate ethical, legal, and reputational alignment<\/li>\n<li>Decline funds from inappropriate or high-risk sources<\/li>\n<\/ul>\n<h4><strong>07. CSR GOVERNANCE FRAMEWORK <\/strong><\/h4>\n<p><strong>7.1 CSR Partner Eligibility<\/strong><\/p>\n<p>ECF engages only with entities:<\/p>\n<ul>\n<li>Compliant with CSR regulations<\/li>\n<li>Aligned with ECF\u2019s mission<\/li>\n<li>Passing internal due diligence<\/li>\n<\/ul>\n<p><strong>7.2 CSR STRUCTURING MODELS<\/strong><\/p>\n<ul>\n<li>Program-based funding<\/li>\n<li>Multi-year partnerships<\/li>\n<li>Co-created initiatives<\/li>\n<\/ul>\n<p><strong>7.3 CSR DUE DILIGENCE <\/strong><\/p>\n<p>ECF may conduct:<\/p>\n<ul>\n<li>Legal verification of entity<\/li>\n<li>Financial and reputational screening<\/li>\n<li>Risk assessment<\/li>\n<\/ul>\n<p><strong>7.4 CSR AGREEMENTS <\/strong><\/p>\n<p>All CSR engagements shall include:<\/p>\n<ul>\n<li>MoU or Agreement<\/li>\n<li>Scope of Work (SOW)<\/li>\n<li>Budget and fund allocation<\/li>\n<li>Disbursement schedules<\/li>\n<li>Reporting requirements<\/li>\n<li>Termination clauses<\/li>\n<\/ul>\n<p><strong>7.5 CSR REPORTING &amp; IMPACT LIMITATION<\/strong><\/p>\n<p>ECF shall provide:<\/p>\n<ul>\n<li>Utilization reports<\/li>\n<li>Narrative impact summaries<\/li>\n<\/ul>\n<p><strong>Limitation Clause<\/strong><\/p>\n<p>ECF does not guarantee:<\/p>\n<ul>\n<li>Behavioral outcomes<\/li>\n<li>Measurable transformation beyond scope<\/li>\n<\/ul>\n<h4><strong>08. FINANCIAL UTILIZATION &amp; CONTROL MECHANISMS<\/strong><\/h4>\n<p><strong>8.1 Utilization Scope<\/strong><\/p>\n<p>Funds may be used for:<\/p>\n<ul>\n<li>Program implementation<\/li>\n<li>Technology and infrastructure<\/li>\n<li>Human resources<\/li>\n<li>Operational expenses<\/li>\n<\/ul>\n<p><strong>8.2 Administrative Cost Allocation<\/strong><\/p>\n<p>Funds may be allocated to:<\/p>\n<ul>\n<li>Overheads<\/li>\n<li>Administrative support<\/li>\n<\/ul>\n<p>As per:<\/p>\n<ul>\n<li>Legal limits<\/li>\n<li>CSR agreements<\/li>\n<\/ul>\n<p><strong>8.3 Fund Segregation<\/strong><\/p>\n<ul>\n<li>CSR funds tracked separately<\/li>\n<li>General funds pooled<\/li>\n<\/ul>\n<h4><strong>09. TAXATION &amp; 80G COMPLIANCE<\/strong><\/h4>\n<p>Donations qualify under:<\/p>\n<ul>\n<li><strong>Section 80G of the Income Tax Act, 1961<\/strong><\/li>\n<\/ul>\n<p>ECF shall:<\/p>\n<ul>\n<li>Issue compliant receipts<\/li>\n<li>Maintain donor records<\/li>\n<li>Ensure audit traceability<\/li>\n<\/ul>\n<h4><strong>10. NON-REFUNDABILITY &amp; FINALITY<\/strong><\/h4>\n<p>All contributions are:<\/p>\n<ul>\n<li>Irrevocable<\/li>\n<li>Non-refundable<\/li>\n<\/ul>\n<h4><strong>11. ANTI-MONEY LAUNDERING &amp; FRAUD PREVENTION<\/strong><\/h4>\n<p>ECF reserves the right to:<\/p>\n<ul>\n<li>Reject suspicious transactions<\/li>\n<li>Conduct verification checks<\/li>\n<li>Report irregularities<\/li>\n<\/ul>\n<h4><strong>12. CONFLICT OF INTEREST &amp; NON-DIVERSION<\/strong><\/h4>\n<p>ECF ensures:<\/p>\n<ul>\n<li>No personal benefit to trustees<\/li>\n<li>No diversion of funds<\/li>\n<\/ul>\n<p>Disclosure of conflicts<\/p>\n<h4><strong>13. DONOR RIGHTS &amp; LIMITATIONS<\/strong><\/h4>\n<p>Donors:<\/p>\n<ul>\n<li>May receive acknowledgment and reports<\/li>\n<li>Shall not influence governance<\/li>\n<\/ul>\n<h4><strong>14. BRANDING &amp; VISIBILITY<\/strong><\/h4>\n<ul>\n<li>Controlled by ECF<\/li>\n<li>Subject to agreement<\/li>\n<\/ul>\n<h4><strong>15. <\/strong><strong>FOREIGN CONTRIBUTION POLICY<\/strong><\/h4>\n<ul>\n<li>No FCRA registration<\/li>\n<li>No foreign donations accepted<\/li>\n<\/ul>\n<h4><strong>16. LIMITATION OF LIABILITY<\/strong><\/h4>\n<p>ECF shall not be liable for:<\/p>\n<ul>\n<li>Misinterpretation<\/li>\n<li>Indirect losses<\/li>\n<\/ul>\n<p>Tax implications<\/p>\n<h4><strong>17. POLICY MODIFICATION<\/strong><\/h4>\n<p>ECF may update policy as required.<\/p>\n<h4><strong>18. GOVERNING LAW<\/strong><\/h4>\n<p>Jurisdiction: <strong>New Delhi, India<\/strong><\/p>\n<h4><strong>19. CONTACT, DONOR SUPPORT &amp; GRIEVANCE REDRESSAL<\/strong><\/h4>\n<p>ECF maintains a structured communication and grievance redressal mechanism to ensure transparency, responsiveness, and compliance with applicable laws.<\/p>\n<p><strong>19.1 Contribution &amp; CSR Communication<\/strong><\/p>\n<p>For all queries related to:<\/p>\n<ul>\n<li>Donations and contributions<\/li>\n<li>CSR partnerships and proposals<\/li>\n<li>Utilization and reporting<\/li>\n<li>80G receipts and documentation<\/li>\n<\/ul>\n<p>Please contact:<\/p>\n<p><strong>Email:<\/strong> <a href=\"mailto:deepali.agnihotri@enlightenedcircle.org\">deepali.agnihotri@enlightenedcircle.org<\/a><\/p>\n<p><strong>19.2 Grievance Redressal Mechanism<\/strong><\/p>\n<p>For any concerns related to:<\/p>\n<ul>\n<li>Fund utilization<\/li>\n<li>Receipt issuance<\/li>\n<li>Compliance queries<\/li>\n<li>Disputes or clarifications<\/li>\n<\/ul>\n<p>Users may write to:<\/p>\n<p><strong>Email:<\/strong> <a href=\"mailto:info@enlightenedcircle.org\">info@enlightenedcircle.org<\/a><\/p>\n<p><strong>Response Timeline:<\/strong><\/p>\n<ul>\n<li>Acknowledgment: Within <strong>3 working days<\/strong><\/li>\n<li>Resolution: Within <strong>7\u201315 working days<\/strong>, depending on complexity<\/li>\n<\/ul>\n<p><strong>19.3 Escalation Protocol<\/strong><\/p>\n<p>If a query or grievance remains unresolved:<\/p>\n<ul>\n<li>The matter may be escalated internally to the <strong>ECF Governing Authority \/ Compliance Team<\/strong><\/li>\n<li>Final resolution shall be provided after internal review<\/li>\n<\/ul>\n<p><strong>19.4 Documentation Requirement<\/strong><\/p>\n<p>All communication must include:<\/p>\n<ul>\n<li>Full Name<\/li>\n<li>Contact Details<\/li>\n<li>Transaction ID (if applicable)<\/li>\n<li>Nature of request or concern<\/li>\n<\/ul>\n<p>Incomplete requests may delay processing.<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home\/No breadcrumbs Enlightened Circle Foundation (ECF) 01. PREAMBLE, INTENT &amp; INSTITUTIONAL POSITIONING Enlightened Circle Foundation (\u201cECF\u201d, \u201cwe\u201d, \u201cour\u201d, \u201cus\u201d) is a duly incorporated Section 8 non-profit organization under Indian law,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"pmpro_default_level":"","_joinchat":[],"footnotes":""},"class_list":["post-44912","page","type-page","status-publish","hentry","pmpro-has-access"],"acf":[],"_hostinger_reach_plugin_has_subscription_block":false,"_hostinger_reach_plugin_is_elementor":false,"_links":{"self":[{"href":"https:\/\/sites.digimor.in\/enlightenedcircle\/wp-json\/wp\/v2\/pages\/44912","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sites.digimor.in\/enlightenedcircle\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sites.digimor.in\/enlightenedcircle\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sites.digimor.in\/enlightenedcircle\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sites.digimor.in\/enlightenedcircle\/wp-json\/wp\/v2\/comments?post=44912"}],"version-history":[{"count":8,"href":"https:\/\/sites.digimor.in\/enlightenedcircle\/wp-json\/wp\/v2\/pages\/44912\/revisions"}],"predecessor-version":[{"id":45418,"href":"https:\/\/sites.digimor.in\/enlightenedcircle\/wp-json\/wp\/v2\/pages\/44912\/revisions\/45418"}],"wp:attachment":[{"href":"https:\/\/sites.digimor.in\/enlightenedcircle\/wp-json\/wp\/v2\/media?parent=44912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}