Case Study: Structuring Charitable Giving Through a Family Foundation

A single running case study follows the Kapadia family: a Pune promoter family whose listed auto-components company also carries a CSR obligation, and who want to move from scattered cheque donations to one organised family foundation. Start with the brief and what the family really wants from its giving. Compare direct 80G giving, a registered public charitable trust and a Section 8 company, and watch the family pick one. Then build it: the charter, the registration sequence under Section 12AB, Section 80G and CSR-1, funding with cash and listed shares, and routing company CSR money without breaking the rules. Finish with the compliance engine that keeps the exemption alive, the traps that cost families their registration, a five-year numbers review and a reusable playbook for any family.