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Start with the approvals in force
A trust's deed, activities, and tax approvals should tell one story. Keep the current registration orders and their validity details with governing documents and minutes. The Income Tax Department's trust guidance distinguishes registration for exemption from approval that permits eligible donors to claim a deduction; one should not be assumed from the other.
Maintain a clear donation trail
Record who gave, when funds were received, their purpose where restricted, and how receipts were issued. Reconcile the donor register with bank credits and the accounts before preparing statements or certificates. The department's Forms 10BD and 10BE guidance explains the reporting and certificate workflow for organisations approved under section 80G.
Receipt: Keep donor details, amount, mode, and a consistent receipt reference.
Use: Tag restricted donations to the activity and supporting expenditure.
