Accounts and Financial Administration for Non-Profit Organizations
von Mascarenhas, Alex
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There is no necessity to maintain accounts of expenses if we are willing to pay income tax on every rupee we receive irrespective of its purpose and the sources of income are legal and identifiable. Income tax is levied only on the income and never on the expenditure. As responsible citizens, it is both our duty and obligation to pay taxes. Government is not bothered how the tax paid money is utilized or spent by the citizens as long as it is used for legal activities. Charitable institutions [also known as Non-Profit Organizations or NPO] enjoying tax exemption and with a moral obligation towards their donors have to maintain their expense accounts satisfying legal and moral requirements since they are accountable to both the donors and the government. They are not the beneficiaries of the funds they receive; they hold it with them in good faith as custodians.
Fr Alex Mascarenhas SJ is a Jesuit of the Jamshedpur Jesuit Province who was a banker for seven years before joining the Society of Jesus. Though his academic interest is Mathematics, he has been conducting regular seminars on Financial Administration for over ten years. He has specialized in financial administration of Charitable Institutions.
LAP Lambert Academic Publishing
0.22 x 0.15 x 0.007 m; 0.222 kg
LAP LAMBERT Academic Publishing