# Statutory Donation Policy

Last Updated: October 2024

The Empowering Ummah Foundation (EUF) operates under a strict regulatory framework to ensure all philanthropic capital is sourced, managed, and deployed in absolute compliance with the laws of the Republic of India. This Donation Policy delineates the terms under which we accept financial contributions.

## 1. Acceptance of Domestic Contributions

EUF accepts voluntary contributions from resident Indian citizens, Hindu Undivided Families (HUFs), domestic corporations, and registered Indian trusts. All donations must be executed via verifiable banking channels (UPI, NEFT, RTGS, IMPS, or recognized Payment Gateways). We strictly prohibit anonymous cash donations exceeding the statutory limit of ₹2,000 (Rupees Two Thousand) under Section 80G(5D) of the Income Tax Act, 1961.

## 2. Foreign Contribution (FCRA) Embargo

EUF is currently not registered under the Foreign Contribution (Regulation) Act, 2010 (FCRA). Consequently, we absolutely do not accept, solicit, or process financial contributions from:

- Foreign citizens (regardless of their physical location).
- Non-Resident Indians (NRIs) remitting funds from foreign bank accounts.
- Overseas Citizens of India (OCI) or Persons of Indian Origin (PIO) cardholders.
- Foreign corporations, trusts, or international NGOs.

Any foreign funds inadvertently remitted to our domestic accounts will be immediately blocked and reported to the Ministry of Home Affairs (MHA) and the remitting bank for mandatory repatriation, less applicable banking penalties.

## 3. Anti-Money Laundering (AML) Compliance

In alignment with the Prevention of Money Laundering Act, 2002 (PMLA), EUF conducts due diligence on significant contributions. We reserve the absolute right to refuse or refund any donation that we suspect may be linked to illicit activities, money laundering, or terrorism financing. Donors contributing large sums may be required to furnish additional KYC (Know Your Customer) documentation (e.g., Aadhar, PAN, Corporate CIN) prior to the acceptance of funds.

## 4. Earmarked Funds & Executive Discretion

While donors may designate their contributions toward specific programmatic areas (e.g., Education Support, Food Security, Healthcare), EUF's Board of Trustees retains the ultimate executive discretion over fund deployment. If an earmarked program becomes fully funded, practically unviable, or is suspended, EUF reserves the right to redirect the restricted funds to other active welfare interventions where the need is most critical, ensuring the capital fulfills its charitable mandate.

## 5. Tax Exemptions & 80G Certification

EUF is duly recognized by the Income Tax Department of India under Sections 12A and 80G of the Income Tax Act, 1961. To facilitate tax deductions for donors:

- Donors must mandatorily provide a valid Permanent Account Number (PAN) at the time of the transaction.
- Formal 80G receipts will be generated and transmitted digitally.
- EUF complies with the annual Form 10BD filing requirements, ensuring your donation is automatically reflected in your Form 26AS/AIS portal.

Failure to provide a valid PAN at the time of donation will result in the inability to issue an 80G receipt, and retrospective issuance requests will not be entertained post-statutory filing deadlines.