Separate accounts requirement for foreign contributions mandates exclusive records for contributions received and utilised by registered entities. A statutory compliance obligation requires entities granted registration or prior permission to maintain an exclusive, separate set of books and supporting records for foreign contributions received and utilised, segregating those transactions from the entity's general accounts.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Separate accounts requirement for foreign contributions mandates exclusive records for contributions received and utilised by registered entities.
A statutory compliance obligation requires entities granted registration or prior permission to maintain an exclusive, separate set of books and supporting records for foreign contributions received and utilised, segregating those transactions from the entity's general accounts.
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