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Donor Receipts & 354 Certificates
in use #21 · AccountingAnnual receipts · India 354 (was 80G) · USA 170(c) · donor certificates
Why it exists: A donor's tax deduction depends on paperwork the institution must get exactly right, and the two jurisdictions agree on almost nothing — India runs an April-March year and approves the institution under section 354 of the Income-tax Act, 2025; the USA runs a calendar year under 170(c). This module aggregates a donor's giving over the correct period and issues a numbered receipt idempotently. It was invisible in this catalogue while Vitta advertised an 80G capability it does not implement.
Sub-modules
live
Annual Aggregation
Sums a donor's giving over the right period — Indian FY or USA CY — with the donor's identity snapshotted at issue
live
Receipt Generation
Numbered sequentially per tenant per year; idempotent within a period so a re-run cannot double-issue
live
Bulk Issue
Every donor above a threshold for a period, in one pass
partial
Letter Templates
India and USA defaults, Jinja-rendered, Sanskrit-safe; statutory citations move to per-year configuration
planned
Donor Declaration
Donor-side capture of ID type, residential status and reporting consent — without it a statement row cannot be filed
planned
354 Statement
Annual statement of donations for the Income Tax portal, with validation that refuses to emit a rejectable row
planned
354 Certificates
Donor certificates generated from the filed statement, quoting its acknowledgement number