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+# Giving Readiness Checklist
+
+This document outlines the requirements that must be fulfilled before IIITL / Axios can accept donations through the `/giving` page.
+
+## Overview
+
+Before enabling the donations feature, the organization must establish proper financial infrastructure, legal compliance, and governance processes to ensure:
+- Legal compliance with Indian charity regulations
+- Proper financial accountability and audit trails
+- Tax benefits for donors
+- Transparent use of funds
+
+---
+
+## 1. Banking Infrastructure
+
+### Requirements
+
+- [ ] **Dedicated Bank Account**
+  - Open a separate bank account specifically for donation receipts
+  - Account should be in the organization's legal name (IIITL / Axios)
+  - Preferably with a bank that provides good online banking and API access for reconciliation
+
+- [ ] **Payment Gateway Integration**
+  - Select and register with a payment gateway (e.g., Razorpay, Instamojo, PayU)
+  - Ensure gateway supports:
+    - Credit/Debit cards
+    - UPI payments
+    - Net banking
+    - International payments (if applicable)
+  - Complete KYC requirements for the payment gateway
+
+- [ ] **Transaction Limits & Controls**
+  - Set up appropriate transaction limits
+  - Configure multi-signature approval for large withdrawals
+  - Implement dual authorization for fund transfers
+
+### Documentation Needed
+- Bank account opening documents
+- Payment gateway agreement and credentials
+- Banking resolution authorizing signatories
+
+---
+
+## 2. Legal & Regulatory Compliance
+
+### 80G Registration (Tax Exemption Certificate)
+
+- [ ] **Eligibility Verification**
+  - Confirm organization qualifies as a charitable institution under Section 80G
+  - Verify current registration status (if any existing exemptions)
+
+- [ ] **80G Application Process**
+  - File the applicable registration/approval form (Form 10A/10AB) on the Income Tax e-filing portal
+  - Provide required documents:
+    - Trust deed / Memorandum of Association
+    - Registration certificate
+    - Audited financial statements
+    - Details of charitable activities
+  - Obtain 80G certificate (allows donors to claim tax deductions)
+
+- [ ] **12A Registration** (if not already obtained)
+   - Required for income tax exemption for the trust/organization itself
+   - File the applicable registration form (Form 10A/10AB) on the Income Tax e-filing portal
+
+- [ ] **FCRA Registration** (if accepting foreign donations)
+  - Foreign Contribution Regulation Act compliance
+  - Required only if planning to accept donations from foreign sources
+  - More complex process with Ministry of Home Affairs
+
+### Other Legal Requirements
+
+- [ ] **CSR-1 Registration** (if applicable)
+  - Register on MCA portal if receiving CSR funds from companies
+  - Required if soliciting Corporate Social Responsibility donations
+
+- [ ] **GST Registration** (if applicable)
+  - Determine if activities require GST registration
+  - Most charitable donations are exempt, but confirm with CA
+
+### Documentation Needed
+- 80G certificate (once obtained)
+- 12A registration certificate
+- PAN card of the organization
+- Registration certificate under relevant acts (Trust Act, Societies Act, etc.)
+
+---
+
+## 3. Financial Reporting & Audit Trail
+
+### Accounting System
+
+- [ ] **Set Up Proper Bookkeeping**
+  - Implement double-entry accounting system
+  - Use accounting software (Tally, QuickBooks, Zoho Books, etc.)
+  - Maintain separate ledgers for:
+    - Donation receipts
+    - Project-wise utilization
+    - Administrative expenses
+
+- [ ] **Chart of Accounts**
+  - Define account categories:
+    - Income (donations by type/source)
+    - Expenses (program vs. administrative)
+    - Assets and liabilities
+
+- [ ] **Donation Tracking**
+  - Unique receipt number for each donation
+  - Donor information storage (name, PAN for 80G receipts, contact details)
+  - Purpose/designation of donation (general/specific project)
+  - Payment method and transaction ID
+
+### Audit Requirements
+
+- [ ] **Annual Audit**
+  - Engage a qualified Chartered Accountant (CA)
+  - Annual financial audit as per applicable acts
+  - Ensure auditor is familiar with charitable organization requirements
+
+- [ ] **Audit Documentation**
+  - Maintain complete records:
+    - Bank statements
+    - Payment gateway reports
+    - Donation receipts (copies)
+    - Expense vouchers with supporting documents
+    - Board meeting minutes approving expenditures
+
+- [ ] **Statutory Filings**
+  - Annual Income Tax Return (ITR-7 for trusts)
+  - Form 10B/10BB (annual certification by CA for 80G compliance)
+  - FCRA returns (if applicable - FC-4 form annually)
+
+### Documentation Needed
+- Accounting policy document
+- Audit engagement letter
+- Previous years' audited statements (if available)
+
+---
+
+## 4. Governance & Transparency
+
+### Internal Policies
+
+- [ ] **Donation Acceptance Policy**
+  - Define what types of donations are accepted
+  - Minimum donation amounts (if any)
+  - Refund policy
+  - Anonymous donation policy
+  - Conflict of interest guidelines
+
+- [ ] **Fund Utilization Policy**
+  - Clear guidelines on how donations are used
+  - Percentage allocated to programs vs. administrative costs
+  - Project approval process
+  - Spending authorization limits
+
+- [ ] **Donor Privacy Policy**
+  - Compliance with applicable Indian data protection law (DPDP Act and rules), and GDPR where EU donor data is processed
+  - How donor information is stored and used
+  - Opt-in/opt-out for communications
+
+### Board/Committee Oversight
+
+- [ ] **Finance Committee**
+  - Establish a committee to oversee donations
+  - Define roles and responsibilities
+  - Meeting frequency (quarterly recommended)
+
+- [ ] **Documentation of Decisions**
+  - Maintain minutes of all financial decisions
+  - Board resolutions for major expenditures
+  - Approval process for fund allocation
+
+### Public Transparency
+
+- [ ] **Public Reporting**
+  - Publish annual reports showing:
+    - Total donations received
+    - Major donors (with consent)
+    - Fund utilization by project/category
+    - Impact metrics
+  - Consider publishing audited financials
+
+- [ ] **Donation Receipts**
+  - Automated receipt generation
+  - Must include for 80G compliance:
+    - Organization name and 80G registration number
+    - Donor PAN (for donations >₹2,000)
+    - Amount and date
+    - Unique receipt number
+  - Email delivery system
+
+### Documentation Needed
+- Board resolution adopting policies
+- Documented approval workflows
+- Template donation receipts
+
+---
+
+## 5. Technical & Operational Requirements
+
+### Website Integration
+
+- [ ] **Secure Payment Infrastructure**
+  - SSL certificate (HTTPS)
+  - PCI-DSS compliant payment processing
+  - Webhook handling for payment confirmations
+
+- [ ] **Donation Form**
+  - Collect required information:
+    - Name, email, phone
+    - PAN (optional but needed for 80G receipt if >₹2,000)
+    - Donation amount
+    - Purpose/project selection
+  - Terms and conditions acceptance
+  - Privacy policy acknowledgment
+
+- [ ] **Receipt Generation System**
+  - Automated PDF generation with 80G details
+  - Email delivery
+  - Download option
+  - Receipt archival system
+
+### Data Management
+
+- [ ] **Donor Database**
+  - CRM or database to track donors
+  - Segmentation capabilities
+  - Communication preferences
+
+- [ ] **Backup & Security**
+  - Regular backups of transaction data
+  - Secure storage with access controls
+  - Data retention policy
+
+- [ ] **Reconciliation Process**
+  - Daily/weekly reconciliation of:
+    - Payment gateway settlements
+    - Bank deposits
+    - Accounting entries
+  - Automated alerts for discrepancies
+
+### Documentation Needed
+- Technical architecture document
+- Data security policy
+- Disaster recovery plan
+
+---
+
+## 6. Communication & Donor Relations
+
+### Pre-Launch Requirements
+
+- [ ] **Donor Communication Templates**
+  - Welcome email
+  - Thank you email with receipt
+  - Impact updates
+  - Annual summary for tax filing
+
+- [ ] **FAQ Section**
+  - How donations are used
+  - Tax benefit information
+  - Refund policy
+  - Contact information for queries
+
+- [ ] **Impact Reporting Plan**
+  - How impact will be measured
+  - Frequency of updates to donors
+  - Storytelling strategy
+
+### Ongoing Operations
+
+- [ ] **Donor Support**
+  - Dedicated email/phone for donation queries
+  - Response time commitments
+  - Escalation process
+
+- [ ] **Acknowledgment Process**
+  - Timeline for receipt delivery (immediate for online)
+  - Personal thank you for major donations
+  - Recognition options (public vs. anonymous)
+
+---
+
+## Timeline & Next Steps
+
+### Immediate (Before Launch)
+1. Open dedicated bank account
+2. Engage CA for 80G application process
+3. Set up basic accounting system
+4. Draft donation acceptance and fund utilization policies
+
+### Short-term (0-3 months)
+1. Submit 80G application
+2. Select and integrate payment gateway
+3. Implement donation form and receipt system
+4. Establish board oversight processes
+
+### Medium-term (3-6 months)
+1. Receive 80G certification
+2. Complete first financial audit (if timing allows)
+3. Launch public transparency reporting
+4. Build donor communication workflows
+
+---
+
+## Responsible Parties
+
+| Area | Owner | Status |
+|------|-------|--------|
+| Banking | [TBD] | Not Started |
+| 80G Application | [TBD] | Not Started |
+| Accounting Setup | [TBD] | Not Started |
+| Legal Compliance | [TBD] | Not Started |
+| Technical Integration | [TBD] | Not Started |
+| Governance Policies | [TBD] | Not Started |
+
+---
+
+## External Resources Needed
+
+- **Chartered Accountant**: For 80G application, audit, and tax compliance
+- **Legal Advisor**: For trust/society compliance and policy drafting
+- **Payment Gateway**: Razorpay/Instamojo/PayU partnership
+- **Banking Partner**: Business account with good online features
+
+---
+
+## Risk Assessment
+
+### Risks of Launching Without Proper Setup
+- ❌ Legal penalties for non-compliance with tax regulations
+- ❌ Inability to provide tax benefits to donors (reduces donation likelihood)
+- ❌ Financial mismanagement or fraud risk
+- ❌ Reputational damage from lack of transparency
+- ❌ Operational chaos from poor record-keeping
+
+### Mitigation
+- ✅ Complete this checklist before launch
+- ✅ Engage professional advisors (CA, lawyer)
+- ✅ Start small with pilot phase
+- ✅ Regular reviews and audits
+
+---
+
+## Conclusion
+
+This document serves as a comprehensive checklist for donation readiness. The `/giving` page should remain as "Coming Soon" until AT MINIMUM the following critical items are complete:
+
+1. ✅ Dedicated bank account opened
+2. ✅ 80G registration obtained (active and verifiable)
+3. ✅ Accounting system established
+4. ✅ Payment gateway integrated and tested
+5. ✅ Governance policies documented and board-approved
+6. ✅ Receipt generation system functional
+
+**The issue should remain open as a tracker until all requirements are met and verified.**
+
+---
+
+## Document Revision History
+
+| Date | Version | Changes | Author |
+|------|---------|---------|--------|
+| 12-04-2026 | 1.0 | Initial document creation | [@Abhishek-Dige](https://github.com/Abhishek-Dige) |
+
+---
+
+**Last Updated**: 12-04-2026
+
+**Next Review Date**: [Set based on organization timeline]
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