DONATIONS · GRANTS · CSR SUPPORTCompanies Act 2013 · Section 135 & AS-12

Funding that serves farmers.

A practical funding resource for Farmer Producer Company Limited: understand the receipt, approve the project at board level, and account for every rupee.

12 detailed topics · 56 practical answers · 10 worked examples · 15 editable preparation formats · Bilingual Kannada discussion answers.

Find an Answer (56 Q&As)15 Editable Formats Download Funding Kit (.zip)

Four Questions. Four Starting Answers: A lawful domestic contribution may be possible, but is not automatically tax-exempt. Ordinary producer company status does not qualify an entity as a CSR implementing agency under Rule 4. Beneficiary or vendor support may be possible in a properly structured qualifying Schedule VII project.

ಕರ್ನಾಟಕದ ರೈತ ಉತ್ಪಾದಕ ಕಂಪನಿಗಳಿಗೆ ಮಾರ್ಗದರ್ಶನ

ವಿಹಾರ ಫೌಂಡೇಶನ್ — ಚರ್ಚೆಯ ಪ್ರಶ್ನೆಗಳು ಮತ್ತು ಉತ್ತರಗಳು

ಆತ್ಮೀಯ ಸದಸ್ಯರೇ, ಕೆಳಗಿನ ಪ್ರಶ್ನೆಗಳ ಉತ್ತರಗಳೊಂದಿಗೆ ನಿಮ್ಮ ಪ್ರಾಯೋಗಿಕ ಅನುಭವಗಳನ್ನು ಹೋಲಿಸಿ ನೋಡಿ. ನಿರ್ದಿಷ್ಟ ವ್ಯವಹಾರಕ್ಕೆ ಸಂಬಂಧಿಸಿದ ದಾಖಲೆಗಳು ಮತ್ತು ಪ್ರಸ್ತುತ ಕಾನೂನನ್ನು ಪರಿಶೀಲಿಸಬೇಕು.

1. Farmer Producer Company Limited ಒಬ್ಬ ವ್ಯಕ್ತಿ ಅಥವಾ ಖಾಸಗಿ ಸಂಸ್ಥೆಯಿಂದ ದೇಣಿಗೆ ಸ್ವೀಕರಿಸಬಹುದೇ?

Can an FPC accept voluntary donations from an individual or private entity?

ಸಾಮಾನ್ಯವಾಗಿ ಸ್ವೀಕರಿಸಬಹುದು. ಆದರೆ ಅದು ನಿಜವಾದ ಸ್ವಯಂಪ್ರೇರಿತ ಕೊಡುಗೆಯಾಗಿರಬೇಕು; ಕಂಪನಿಯ ಉದ್ದೇಶಗಳಿಗೆ ಹೊಂದಿರಬೇಕು. ದಾನಿಯ ವಿವರಗಳು, ಹಣದ ಮೂಲ, ಷರತ್ತುಗಳು, ಮಂಡಳಿಯ ಅನುಮೋದನೆ ಮತ್ತು ತೆರಿಗೆ ಪರಿಶೀಲನೆ ಅಗತ್ಯ.

Statutory Legal Analysis:Generally yes, if genuine, lawful, and strictly within the company's Memorandum objects. Obtain a formal purpose letter, source KYC evidence, Board approval, and an accounting/tax review. Never offer shares, repayment, or commercial services while mislabeling the receipt as a donation.

2. ಅಂತಹ ದೇಣಿಗೆ ಸ್ವಯಂಚಾಲಿತವಾಗಿ ಆದಾಯ ತೆರಿಗೆಯಿಂದ ವಿನಾಯಿತಿ ಪಡೆಯುತ್ತದೆಯೇ?

Is such a donation automatically income-tax exempt?

ಇಲ್ಲ. “ದೇಣಿಗೆ” ಅಥವಾ “CSR” ಎಂದು ಹೆಸರಿಸಿದ ಮಾತ್ರಕ್ಕೆ ತೆರಿಗೆ ವಿನಾಯಿತಿ ಸಿಗುವುದಿಲ್ಲ. ಹಣದ ಸ್ವರೂಪ, ಮೂಲ, ಸಂಬಂಧಿಸಿದ ತೆರಿಗೆ ವರ್ಷ ಮತ್ತು ಅನ್ವಯಿಸುವ ವಿನಾಯಿತಿಗಳನ್ನು ಪರಿಶೀಲಿಸಬೇಕು.

Statutory Legal Analysis:No. Identifying the relevant tax period, head of income, charging provision (Section 28 / Section 56(2)(x)), and any evidenced statutory exception is mandatory. Merely labeling a receipt as 'donation' or 'CSR grant' does not confer tax-exempt status.

3. Farmer Producer Company Limited ನೇರವಾಗಿ CSR ಅನುಷ್ಠಾನ ಸಂಸ್ಥೆಯಾಗಿ ನೋಂದಾಯಿಸಿಕೊಂಡು CSR ನಿಧಿಯನ್ನು ಸ್ವೀಕರಿಸಬಹುದೇ?

Can an FPC register directly as a CSR implementing agency (Form CSR-1) merely by being an FPC?

ಸಾಮಾನ್ಯವಾಗಿ, Chapter XXIA ಅಡಿಯಲ್ಲಿ ನೋಂದಾಯಿತ ಉತ್ಪಾದಕ ಕಂಪನಿ ಎಂಬ ಕಾರಣಕ್ಕೆ ಮಾತ್ರ ಅರ್ಹತೆ ಸಿಗುವುದಿಲ್ಲ. CSR Rules ನ Rule 4 ರ ಅರ್ಹತಾ ಷರತ್ತುಗಳು ಅನ್ವಯಿಸುತ್ತವೆ. CSR-1 ಅರ್ಜಿ ಸಲ್ಲಿಸುವುದರಿಂದ ಮಾತ್ರ ಅರ್ಹತೆ ಸೃಷ್ಟಿಯಾಗುವುದಿಲ್ಲ.

Statutory Legal Analysis:Ordinary Chapter XXIA status does not fall within the implementing-agency categories merely because the company works for farmers. Rule 4 of the Companies (CSR Policy) Rules requires a Section 8 company, registered public trust, or registered society with a 3-year track record. A beneficiary or vendor arrangement has a different legal role.

4. ರೈತರ ತರಬೇತಿ, ಮೂಲಸೌಕರ್ಯ ಅಥವಾ ಜೀವನೋಪಾಯ ಅಭಿವೃದ್ಧಿ ಯೋಜನೆಗಳ ಫಲಾನುಭವಿಯಾಗಿ Farmer Producer Company Limited CSR ಸಹಾಯವನ್ನು ಪಡೆಯಬಹುದೇ?

Can an FPC receive CSR support as a project beneficiary for farmer training or infrastructure?

ಹೌದು, ಸೂಕ್ತವಾಗಿ ರೂಪಿಸಿದ ಅರ್ಹ ಯೋಜನೆಯಲ್ಲಿ ಸಾಧ್ಯ. ಯೋಜನೆಯನ್ನು CSR ಕಂಪನಿ ನೇರವಾಗಿ ಅಥವಾ ಅರ್ಹ ಅನುಷ್ಠಾನ ಸಂಸ್ಥೆಯ ಮೂಲಕ ನಡೆಸಬೇಕು. ಫಲಾನುಭವಿಗಳು, ವೆಚ್ಚ, ಆಸ್ತಿಯ ಮಾಲೀಕತ್ವ ಮತ್ತು ಬಳಕೆಯ ಷರತ್ತುಗಳನ್ನು ಸ್ಪಷ್ಟವಾಗಿ ದಾಖಲಿಸಬೇಕು.

Statutory Legal Analysis:Potentially yes. The corporate donor or eligible implementing agency must implement a genuine Schedule VII project with defined farmer outcomes. Confirm beneficiary eligibility, spending controls, and Rule 7(4) compliance for capital assets. There is no automatic entitlement to an unconditional cash transfer.

Practical Q&A Database

Search 56 Practical Funding Questions

Every critical question answered by qualified professionals — covering taxability, CSR-1 requirements, repayment conditions, and FCRA risks.

Editable Toolkits

Track actual evidence and unresolved findings through closure.

Included in Kit

Practical Case Scenarios

10 Worked Funding Case Situations

Real-world scenarios illustrating conditional grants, CSR machinery, GST on sponsorship, disallowed expenditure, and unspent balances.

1. Individual gives ₹2,00,000 without conditions

Assume an Indian individual gives genuine money without consideration, within the company’s objects, with no repayment or supply. Obtain the donor letter, Board approval and bank evidence. If the applicable money-gift rule applies with no exception, the full ₹2,00,000 can be taxable, not ₹1,50,000. Do not select a tax rate without the company’s facts. Record the receipt under the appropriate income classification; a separate tax memo explains the conclusion.

Statutory Takeaway:Taxable under Section 56(2)(x) if aggregate exceeds ₹50,000 without exception.

2. Private institution gives ₹10,00,000 for training

Assume a non-service restricted grant, refundable until eligible delivery, and a documented policy recognising income as conditions are met. On receipt: Dr Bank ₹10,00,000; Cr Refundable project advance ₹10,00,000. After ₹6,00,000 of qualifying paid training costs: Dr Project expense / Cr Bank ₹6,00,000; if the related conditions are satisfied, Dr Project advance / Cr Grant income ₹6,00,000. Remaining advance and bank balance are ₹4,00,000, assuming no other flows. This is a conditional illustration, not automatic AS 12 treatment of private grants; assess tax separately.

Statutory Takeaway:Credit to Refundable Advance liability; recognize income only upon delivery.

3. CSR project provides a ₹12,00,000 grading machine

The donor proposes a common facility for 300 farmers. Determine whether the company is the genuine beneficiary entity under Rule 7(4), who purchases and owns the machine, site rights, access charges and disposal controls. If the donor retains title, do not automatically book the machine as the company’s owned asset. If title transfers, choose the applicable asset/grant policy. ₹12,00,000 is the project price, not proof of a tax exemption.

Statutory Takeaway:Rule 7(4) title restrictions apply; cannot be capitalized as private company asset.

4. ₹3,00,000 support includes compulsory product promotion

The sponsor requires product banners, promotional videos and exclusive marketing access. Review the real advertising or sponsorship arrangement, GST classification and any reverse charge, and whether the donor’s proposed CSR treatment fails the sponsorship exclusion. Do not issue a simple tax-free donation receipt because the contract uses the word support.

Statutory Takeaway:Subject to 18% GST sponsorship under Reverse Charge Mechanism (RCM).

5. Company contracts to deliver ten training sessions

A funder pays ₹50,000 per session for ten sessions: base contractual consideration ₹5,00,000. Farmers attend without paying. Determine supply, registration, exemption and applicable GST before finalising the total invoice. Recognise service revenue as required by the applicable framework; do not treat the full consideration as a donation merely because trainees pay nothing.

Statutory Takeaway:Recognize as service revenue against invoice; not an unconditional donation.

6. Government sanctions ₹8,00,000 but pays nothing yet

The sanction requires eligible machinery, inspection and evidence of own contribution. At sanction, assess whether recognition criteria are met; do not automatically debit a receivable. Track conditions and eligible costs. Once reasonable assurance and the applicable criteria are established, use the relevant government-grant policy. Cash-flow planning should still show that receipt timing is uncertain until confirmed.

Statutory Takeaway:Track sanction conditions; do not recognize receivable without reasonable assurance.

7. Year-end unspent reconciliation

Opening ₹1,00,000 + receipts ₹5,00,000 + attributable interest ₹10,000 − eligible costs paid ₹3,50,000 − refund ₹50,000 = bank/project cash ₹2,10,000, assuming no other movements. If ₹40,000 of eligible bills are unpaid, an accrual-basis statement differs from the cash statement. Show both bases and commitments; interest is not automatically available for unrestricted use.

Statutory Takeaway:Escrow interest belongs to funder; maintain cash vs accrual reconciliation.

8. ₹1,00,000 of spending is disallowed

A ₹5,00,000 grant funded ₹4,00,000 of payments, but ₹1,00,000 is ineligible. Eligible utilisation is ₹3,00,000. With no other flows, ₹1,00,000 cash remains, but potential refundable principal is ₹2,00,000 if the donor requires all unused and ineligible funds back. The company must find another ₹1,00,000; spending cash does not prove eligible utilisation.

Statutory Takeaway:Spending cash does not prove eligible utilisation; clawback risk applies.

9. Supporter asks for repayment or shares

A supporter pays ₹5,00,000 and expects repayment in two years or shares. Separate a proposed loan from an eligible share subscription and assess company-law permissions, membership and documentation. Do not book a donation first and decide the legal character later. A non-producer donor does not obtain membership merely by paying.

Statutory Takeaway:Deposit/borrowing rules apply; donations cannot confer membership or votes.

10. Overseas organisation remits ₹4,00,000 in rupees

Do not classify it domestic because it reaches an Indian bank account. Verify the source, nature and FCRA position before planned receipt. If it arrives unexpectedly, preserve evidence, do not spend or reroute it casually, and obtain prompt advice on lawful handling. An Indian intermediary is not an automatic solution because onward-transfer restrictions can apply.

Statutory Takeaway:Rupee transfer from foreign source still triggers strict FCRA 2010 compliance.

Comprehensive Guide

Explore the 12 Funding Chapters

Deep-dive guidance covering every operational step from donor classification to grant closure and CAG audit readiness.

CHAPTER 01Classification & Legal Nature

Classify the support before accepting it

The agreement and actual transaction determine the legal treatment; the bank narration does not.

Distinguish between voluntary donation (without consideration), government grant (scheme-specific conditional assistance), CSR project fund (Schedule VII activity with defined beneficiary scope), commercial sponsorship (with promotional return), and member share contribution. Bank voucher labels do not override substantive contractual terms.

Legal Ref: Contract Act, 1872 & Section 378H, Companies Act 2013

CHAPTER 02Governance & Approvals

Company authority and approvals

A lawful purpose, proper board approval, and a workable tripartite agreement come before expenditure.

Sections 378H & 378R require all grants and voluntary assistance to fall strictly within the Objects of the Producer Company. Require a formal Board resolution prior to executing grant agreements, confirming terms of indemnity, monitoring rights, and bank account escrow segregation.

Legal Ref: Section 378H & Section 378R, Companies Act 2013

CHAPTER 03Donations & Philanthropy

Domestic voluntary contributions

A genuine domestic contribution may be accepted where lawful and within the company's objects.

An FPC can accept voluntary domestic contributions from individuals or corporations. However, obtain a formal Donor Letter of Intent, KYC/PAN of donor, source verification, and explicit stipulation that no reciprocal equity, dividends, or preferential member pricing are conferred in exchange.

Legal Ref: Section 179 & Section 181, Companies Act 2013

CHAPTER 04Government Schemes

Government and institutional grants

A sanction, a disbursement, and income recognition are three distinct statutory accounting events.

A sanction letter alone does not create revenue. Disbursed funds must be held in dedicated escrow bank accounts. Capital asset grants must be credited to Capital Reserve under AS-12 rather than P&L, preventing artificial profit inflation and unlawful dividend distribution.

Legal Ref: Accounting Standard (AS) 12 & Central Scheme Guidelines

CHAPTER 05CSR Section 135

CSR: implementing agency, beneficiary or supplier?

These three roles are legally distinct under Section 135 and must be crystal clear in the agreement.

An ordinary Chapter XXIA Producer Company does NOT automatically qualify as an Implementing Agency under MCA CSR Rules Rule 4 (which requires a Section 8 company, registered public trust, or registered society with a 3-year track record and Form CSR-1). However, an FPC can legally participate as a Project Beneficiary or Vendor delivering farmer training and inputs for a qualifying corporate CSR program.

Legal Ref: Section 135, Schedule VII & Rule 4, CSR Rules 2014

CHAPTER 06Project Design & Impact

Design a qualifying farmer-development project

Start with measurable farmer outcomes, then identify the Schedule VII connection.

Align proposals with Schedule VII items: (i) Eradicating hunger, poverty, and malnutrition; (ii) Promoting education and rural livelihood enhancement; (iv) Environmental sustainability and soil/water conservation; (x) Rural development projects. Define baseline farmer income, yield metrics, and verifiable audit trails.

Legal Ref: Schedule VII (Items i, ii, iv, x), Companies Act 2013

CHAPTER 07Asset Capitalization & Rule 7(4)

CSR-funded assets and common facilities

Agree legal ownership, access rules, and maintenance before placing purchase orders.

Under MCA CSR Amendment Rules Rule 7(4), capital assets created via CSR funds cannot be owned directly by a commercial entity. They must be held by a Section 8 company, registered trust/society, or a collective public authority / farmer SHG federation. Clarify operational custody vs legal title.

Legal Ref: Rule 7(4), Companies (CSR Policy) Amendment Rules 2021

CHAPTER 08Direct Taxation

Income tax: no automatic exemption

Review the receipt for the correct tax period, charging provision, and applicable head of income.

Producer Companies are assessed as Companies under Section 2(17) and do NOT enjoy blanket Section 11/12 charitable exemptions. Receipts not tied to capital asset creation or agricultural income under Section 10(1) may be treated as revenue receipts under Section 28 or taxable gifts under Section 56(2)(x) unless properly structured.

Legal Ref: Sections 2(17), 10(1), 28, 56(2)(x) & 115BAA, Income-tax Act

CHAPTER 09Indirect Tax / GST

GST: contribution, sponsorship or service?

Determine the underlying supply and consideration before choosing a tax invoice or receipt voucher.

Pure philanthropic donations without commercial consideration or brand visibility are outside GST. However, corporate contributions requiring prominent sponsor branding, product display, or exclusive distribution rights constitute 'Sponsorship Services' or 'Commercial Advertisement' subject to 18% GST (often under Reverse Charge Mechanism - RCM).

Legal Ref: Section 7, Section 9(3) RCM & Notification No. 12/2017 Central Tax

CHAPTER 10Financial Reporting & AS-12

Accounting and audit trail

The books must reflect rights and contractual obligations, not the preferred tax outcome.

Maintain separate cost centres and project ledgers for each grant. Track expenditure voucher-by-voucher against sanctioned budget heads. Accompany bank reconciliations with physical inspection certificates and vendor e-way bills for external CAG or independent statutory audit.

Legal Ref: Section 128, Companies Act 2013 & AS-12 / AS-9

CHAPTER 11UC & Grant Closure

Utilisation, reporting and refunds

Report actual eligible use, outstanding commitments, and unspent balances separately.

Issue Chartered Accountant-certified Utilisation Certificates (Form GFR-12A or donor format) matching exact expenditure heads. Track interest earned on unspent grant funds (which legally belongs to the sanctioning ministry/donor unless expressly permitted to be retained).

Legal Ref: General Financial Rules (GFR) Rule 238 & CSR Unspent Rules

CHAPTER 12FCRA Compliance

Foreign sources and difficult cases

An Indian bank transfer or rupee payment does not by itself establish an Indian domestic source.

Section 2(1)(j) of FCRA 2010 defines foreign sources broadly, including Indian subsidiaries where >50% shareholding is held by foreign entities or foreign citizens. Direct or indirect receipt of foreign contributions without prior MHA approval or FCRA registration constitutes a serious non-bailable offense.

Legal Ref: Section 2(1)(j), Section 3 & Section 7, FCRA 2010

Legal Citations

Official References and Editorial Scope

Every principle in this guide is derived directly from the Indian legislative framework applicable to Producer Companies.

Companies Act, 2013 — Chapter XXIA

Sections 378A–378ZU defining Objects, Board powers, and private-company applicability under Section 378ZR.

Section 135 & Companies (CSR Policy) Rules

Schedule VII permitted activities, Rule 4 implementing agency qualifications, and Rule 7(4) capital asset ownership.

ICAI Accounting Standard 12 (AS-12)

Government grant accounting, capital approach reserve creation, and recognition upon reasonable assurance.

Income-tax Act, 1961

Section 115BAA corporate tax, Section 56(2)(x) money gift rules, Section 37 patronage bonus, and Section 10(1) agriculture.

Central GST Act & Notifications

Notification No. 12/2017 agricultural exemptions and Section 9(3) Reverse Charge Mechanism on commercial sponsorship.

Foreign Contribution Regulation Act (FCRA 2010)

Section 2(1)(j) foreign source definitions and Section 7 prohibitions on onward transfer of foreign funds.

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Funding that serves farmers.

ವಿಹಾರ ಫೌಂಡೇಶನ್ — ಚರ್ಚೆಯ ಪ್ರಶ್ನೆಗಳು ಮತ್ತು ಉತ್ತರಗಳು

1. Farmer Producer Company Limited ಒಬ್ಬ ವ್ಯಕ್ತಿ ಅಥವಾ ಖಾಸಗಿ ಸಂಸ್ಥೆಯಿಂದ ದೇಣಿಗೆ ಸ್ವೀಕರಿಸಬಹುದೇ?

2. ಅಂತಹ ದೇಣಿಗೆ ಸ್ವಯಂಚಾಲಿತವಾಗಿ ಆದಾಯ ತೆರಿಗೆಯಿಂದ ವಿನಾಯಿತಿ ಪಡೆಯುತ್ತದೆಯೇ?

3. Farmer Producer Company Limited ನೇರವಾಗಿ CSR ಅನುಷ್ಠಾನ ಸಂಸ್ಥೆಯಾಗಿ ನೋಂದಾಯಿಸಿಕೊಂಡು CSR ನಿಧಿಯನ್ನು ಸ್ವೀಕರಿಸಬಹುದೇ?

4. ರೈತರ ತರಬೇತಿ, ಮೂಲಸೌಕರ್ಯ ಅಥವಾ ಜೀವನೋಪಾಯ ಅಭಿವೃದ್ಧಿ ಯೋಜನೆಗಳ ಫಲಾನುಭವಿಯಾಗಿ Farmer Producer Company Limited CSR ಸಹಾಯವನ್ನು ಪಡೆಯಬಹುದೇ?

Search 56 Practical Funding Questions

[Q01]Can an individual or private institution give a donation?

[Q02]Is a donation automatically income-tax exempt?

[Q03]Can a Farmer Producer Company Limited directly register as a CSR implementing agency?

[Q04]Can the company be a beneficiary of CSR support?

[Q05]Is every restricted grant payment for a service?

[Q06]What if the donor wants the money back later?

[Q07]Can we accept support for any socially useful activity?

[Q08]Is a Board resolution sufficient?

[Q09]Can a director or member donate?

[Q10]Can we accept anonymous or cash donations?

[Q11]What should an ordinary receipt contain?

[Q12]Can the donor claim an 80G deduction?

[Q13]Is a separate bank account mandatory?

[Q14]Can support be distributed directly to members?

[Q15]Is only the amount above ₹50,000 taxable?

[Q16]Does a director’s relative count as the company’s relative?

[Q17]Is a grant from a registered charitable organisation always exempt?

[Q18]Can we put the receipt in capital reserve to avoid tax?

[Q19]Are all earnings agricultural income because the members are farmers?

[Q20]Does a CIN or CSR portal account establish agency eligibility?

[Q21]Must a beneficiary have CSR-1?

[Q22]Can the CSR company implement the project itself?

[Q23]Can we act as a training vendor in a CSR project?

[Q24]Can an eligible NGO simply pass CSR money to us?

[Q25]Can CSR pay ordinary trading working capital or dividends?

[Q26]Can a project pay trainers, staff and travel?

[Q27]Can only members benefit?

[Q28]Can we prioritise women farmers without land in their names?

[Q29]Can a CSR-funded machine be owned by the company?

[Q30]Can we charge farmers to use the machine?

[Q31]Can a CSR-funded asset be mortgaged, moved or sold?

[Q32]What if the machine is installed on a director’s land?

[Q33]Can we combine a government subsidy and CSR contribution?

[Q34]Can pre-sanction expenditure be reimbursed?

[Q35]Can we change the budget after receiving funds?

[Q36]Does a genuine donation need a GST invoice?

[Q37]Does displaying the donor logo create GST?

[Q38]Is training free from GST because farmers pay nothing?

[Q39]Are reimbursements outside GST?

[Q40]Is every payment from government a subsidy?

[Q41]Can the company claim GST credit on donated equipment?

[Q42]Does AS 12 apply to a private CSR grant?

[Q43]Is a sanction letter enough to recognise income?

[Q44]Must every restricted grant remain a liability?

[Q45]Can we retain interest earned on the grant?

[Q46]What should happen to unspent funds?

[Q47]Can we issue our own utilisation certificate?

[Q48]Do supplier advances count as expenditure utilised?

[Q49]What if a donor asks for money back after a breach?

[Q50]Can two funders share one project bank account?

[Q51]Does payment in rupees make the contribution domestic?

[Q52]Can an overseas Indian donate?

[Q53]Can an FCRA-registered NGO pass foreign donations to us?

[Q54]Can we accept a foreign commercial training fee?

[Q55]Can we publish beneficiary bank details or identity documents online?

[Q56]Can the donor demand shares or extra voting rights?

15 Editable Funding Preparation Formats

Receipt classification and tax review

Donor and source due-diligence record

Board resolution: conditional acceptance

Grant acceptance and ordinary acknowledgement

Grant agreement review checklist

CSR concept note

Detailed farmer-development project proposal

Project budget and funding plan

Beneficiary selection and support record

Milestone, report and change tracker

Project expenditure and allocation statement

Funded asset ownership and usage record

Unspent balance, interest and refund reconciliation

Management utilisation statement

Audit evidence and project closure checklist

10 Worked Funding Case Situations