Donation & Payment Policy

1. Introduction

IAC Patrons Foundation (“IAC,” “we,” “our,” or “us”) provides opportunities for individuals and organizations to support our programs, research, training, and autism care initiatives.

This policy explains:

• How donations are collected, processed, and utilized
• Refund and cancellation procedures
• Donor rights and privacy protections
• Internal controls, audit traceability, and compliance measures

This policy aligns with:

• India: Information Technology Act, 2000, SPDI Rules, RBI and payment gateway guidelines, Income Tax Act (including Section 80G); Foreign Contribution (Regulation) Act, 2010 (where applicable)
• International: GDPR and equivalent data protection laws, where applicable, for processing donor personal data
• Audit Best Practices: Transparency, traceability, and enforceable controls

2. Scope

Audit Best Practices: Transparency, traceability, and enforceable controls

• All donations (one-time, recurring, in-kind) via website or offline channels
• Donors, sponsors, corporate partners, and foundations are contributing funds
• Interaction with third-party payment gateways, banks, and financial service providers
• Donation-related data managed by Finance, Communications, and authorized IAC staff

3. Voluntary Nature of Donations

• Donations are voluntary and may be made without expectation of goods, services, or benefits.
• Donors retain full discretion over amount and frequency.
• Donations are non-refundable, except under the conditions specified in Section 5 of this policy.

4. Payment Processing & Internal Controls

• Donations are processed via PCI DSS-compliant payment gateways and authorized banking channels.
• Donors must provide accurate payment information; IAC is not responsible for incorrect or incomplete data.
• Internal Controls:
  A. The Finance team verifies all donations before confirming receipt
  B. Donation records are entered into a Donation Ledger (physical/electronic) with date, amount, donor, payment method, and program allocation
  C. Access to donor financial data is role-based: Finance (full access), Communications (limited), CEO/Board (audit-only)
• IAC does not store full payment card details; sensitive data is handled by the payment processor.

5. Refunds and Cancellations

• Refunds are only applicable under exceptional circumstances in the following cases:
  A. Duplicate or accidental donations confirmed via verification
  B. Technical errors during payment processing
• Refund Request Process:
  A. Donors must submit written requests to accounts@indiaautismcenter.org within 30 days of the donation
  B. Refunds, if approved, will be processed within 15 business days of approval
  C. All refund actions are logged in the Donation Ledger for audit traceability
• Training, workshop, or program fees follow program-specific refund policies, separate from voluntary donations

6. Use of Donations

• Donations are allocated to: programs, care facilities, research, training, community outreach, and operational expenses.
• Funds may be combined with other sources to optimize program delivery, respecting donor intent.
• Transparency: Annual audited financial reports are available to donors upon request.

7. Tax Benefits & 80G Workflow

• Donations may be eligible for tax deduction under Section 80G of the Income Tax Act, India.
• Donor Requirements: PAN or other valid documentation required for receipts.
• Issuance Workflow:
  A. The Finance Team verifies donor details in the Donation Ledger
  B. Receipts issued electronically within 15 business days of donation confirmation
  C. Copies of receipts are stored for 7 years for statutory compliance and audit purposes
• Donors are responsible for claiming tax benefits according to applicable laws

8. International Donors

• GDPR-compliant processing is applied for donors accessing the website outside India
• Donors have rights to access, correct, or request deletion of their personal data
• Donor data is shared with payment processors or authorities only as required by law

9. Donor Rights and Privacy

• All donor data is handled per the Privacy Policy
• Donors may:
  A. Access or correct personal data
  B. Withdraw consent for marketing communications
  C. Request deletion of data (except where required for statutory or audit purposes)
• No donor data is sold to third parties.

10. Compliance, AML, and Due Diligence

• IAC maintains appropriate safeguards to prevent misuse of funds and complies with applicable anti-money laundering (AML) and counter-terrorism financing (CTF) requirements.
• IAC reserves the right to conduct donor due diligence and to refuse or reverse donations where required by law or regulatory guidance.

11. Limitation of Liability and Dispute Resolution

• IAC shall not be liable for technical failures or delays beyond its reasonable control, including bank errors, system outages, or internet disruptions.
• IAC does not guarantee specific outcomes or impacts arising from programs or initiatives funded by donations.
• All donations are made at the donor’s discretion.
• Any disputes arising out of or relating to donations shall be governed by the laws of India and subject to the exclusive jurisdiction of the courts in Kolkata, India.