Last Updated: April 2026 Effective Date: April 2026

Peace Sports Foundation Section 8 Not-for-Profit Company under the Companies Act, 2013 CIN: U93120HR2025NPL139402 ISO 9001:2015 Certified D-214A, 2nd Floor, Tapasya Grandwalk, Sector 70, Gurugram, Haryana – 122101, India www.peacesports.foundation | info@peacesports.foundation  | +91-9773812221

LEGAL NOTICE: 

This Donor Policy has been prepared by Peace Sports Foundation to document how donations and contributions are received, acknowledged, utilised, and reported. It is intended to inform donors, CSR partners, government bodies, and institutional stakeholders of the Foundation’s commitment to transparent and accountable fund management. This Policy should be read in conjunction with the Foundation’s Privacy Policy and Terms of Use.

1. Our Commitment to Donors

Peace Sports Foundation was established on the principle that institutional integrity is not an afterthought. It is the foundation on which everything else is built.

Every individual, family, organisation, or institution that chooses to support the Foundation’s work places their trust in us. That trust is not taken lightly. It carries with it an obligation to be transparent about how funds are received, honest about how they are used, and rigorous in demonstrating the impact they produce.

This Donor Policy exists to make that obligation explicit and verifiable.

We commit to the following principles in all our dealings with donors and supporters:

Transparency: We will communicate clearly and honestly about our programmes, our finances, and our outcomes. We will not make claims about impact that we cannot substantiate with documented evidence.

Accountability: Every rupee received by the Foundation is accounted for within a fully auditable governance framework. Our financial records are maintained in accordance with the Companies Act, 2013, and are subject to annual independent audit.

Ethical Fund Management: Donations received by the Foundation will be used exclusively for the charitable purposes for which the Foundation was registered. No donation will be used for purposes inconsistent with our stated mission or in violation of applicable Indian law.

Respect for Donor Intent: Where a donor specifies a purpose for their contribution, we will honour that specification to the greatest extent possible, subject to the restrictions described in Section 6 of this Policy.

Timely Communication: We will acknowledge donations promptly, issue tax receipts within the timelines described in this Policy, and provide regular impact updates to our donor community.

Legal Compliance: All donations received and deployed by the Foundation operate within the framework of our statutory registrations, including our 12A and 80G certifications under the Income Tax Act and our CSR-1 registration under the Companies Act, 2013.

2. Eligible Donations

2.1 Who Can Donate

Peace Sports Foundation welcomes contributions from the following categories of donors:

Individual Donors: Any Indian citizen or person of Indian origin may make a donation to the Foundation. Donations from individuals are eligible for tax deduction under Section 80G of the Income Tax Act, subject to the conditions described in Section 3 of this Policy.

Corporate Donors: Any company registered in India may make a donation or CSR contribution to the Foundation. Corporate donations under the Companies Act, 2013 Schedule VII CSR provisions are subject to the conditions described in Section 4 of this Policy.

Trusts and Societies: Registered trusts, charitable societies, and other not-for-profit entities may donate to the Foundation subject to verification of their registration and source of funds.

High Net Worth Individuals and Patrons: Individuals wishing to make larger or sustained contributions through the PSF Patron Programme may do so subject to a separate discussion and agreement with the Foundation’s leadership team.

Institutional Partners: Foundations, bilateral aid organisations, and institutional funding bodies may contribute to the Foundation subject to applicable legal requirements including FCRA provisions where relevant.

2.2 Foreign Contributions

The Foundation’s current registration status with respect to the Foreign Contribution (Regulation) Act, 2010 (FCRA) should be verified before any foreign contribution is accepted. Foreign contributions, meaning donations from individuals or organisations based outside India, may only be accepted in accordance with FCRA requirements. Prospective foreign donors are requested to contact info@peacesports.foundation before making any contribution so that eligibility can be confirmed.

2.3 Currency

All domestic donations are accepted in Indian Rupees (INR) only. Foreign currency donations, where eligible under FCRA, will be handled in accordance with applicable Reserve Bank of India regulations.

2.4 Minimum Donation Amount

There is no prescribed minimum donation amount for individual donations made online. For donations made by cheque or bank transfer, a minimum amount of Rs. 500 is requested to facilitate administrative processing.

For CSR contributions and institutional partnerships, minimum contribution thresholds are agreed upon on a case-by-case basis through direct discussion with the Foundation’s partnerships team.

2.5 Donations We Do Not Accept

Peace Sports Foundation reserves the right to decline any donation that:

• Cannot be traced to a clearly identified and legitimate source
• Is made with conditions that conflict with the Foundation’s stated mission, values, or legal obligations
• Would create a conflict of interest or compromise the Foundation’s independence
• Is made by an individual or entity subject to any applicable legal restriction on charitable giving
• Would require the Foundation to act in a manner inconsistent with its governance framework or applicable law

The Foundation will return any donation it subsequently determines to have been made in violation of these conditions, to the extent that it has not already been disbursed in good faith.

3. Tax Benefits for Individual Donors

3.1 80G Certification

Peace Sports Foundation holds 80G certification under the Income Tax Act, 1961. This certification means that donations made to the Foundation by eligible Indian taxpayers qualify for a deduction from taxable income, subject to the conditions prescribed under Section 80G.

Donors are advised to consult their tax advisor to confirm their eligibility for the 80G deduction and the applicable deduction limit, as these may vary based on individual tax circumstances and the provisions in force at the time of donation.

3.2 Issuance of 80G Receipts

Official 80G tax receipts will be issued to all eligible individual donors following the successful processing of a donation. Receipts will be issued as follows:

• For online donations processed through the Foundation’s website: within 7 working days of the successful transaction
• For donations made by cheque: within 7 working days of the cheque being cleared
• For donations made by bank transfer or NEFT or RTGS: within 7 working days of the amount being credited to the Foundation’s account

Receipts will be sent to the email address provided by the donor at the time of making the donation. Donors who have not received their receipt within the stated timeframe are requested to contact info@peacesports.foundation with their transaction reference number.

3.3 Documentation Provided to Donors

In addition to the 80G receipt, donors will receive the following documentation upon request:

• Confirmation of donation amount and date
• Foundation registration details including CIN and 80G registration number
• Quarterly programme impact update (sent to all donors registered on our mailing list)
• Annual impact report summarising fund utilisation and programme outcomes

3.4 Requirements for 80G Receipts

To enable the Foundation to issue a valid 80G receipt, individual donors are requested to provide the following at the time of donation:

• Full legal name as per PAN card
• PAN number
• Residential address
• Email address for receipt delivery

Receipts cannot be issued without a valid PAN number. Donations made without a PAN number will be acknowledged but will not be eligible for the 80G deduction.

4. CSR Contributions

4.1 CSR-1 Registration

Peace Sports Foundation holds CSR-1 registration under the Companies Act, 2013, making the Foundation eligible to receive CSR contributions from Indian companies that are required to spend on corporate social responsibility activities under Section 135 of the Companies Act, 2013.

4.2 Eligible CSR Categories

The Foundation’s work aligns with the following Schedule VII categories under the Companies Act, 2013:

• Promotion of sports, nationally or at grassroots level, including training of Olympic sports
• Livelihood enhancement projects
• Rural development projects
• Empowering women and promoting gender equality
• Promotion of education, including special education and employment enhancing vocational skills
• Measures for the benefit of differently abled persons

Corporate donors are advised to confirm the applicable Schedule VII category with their legal and compliance teams before designating a contribution as CSR expenditure.

4.3 Documentation for CSR Partners

The Foundation will provide the following documentation to corporate CSR partners:

• Copy of CSR-1 registration
• Copy of 12A and 80G certificates
• Copy of ISO 9001:2015 certification
• Copy of Certificate of Incorporation and CIN
• Programme overview and objectives aligned to the agreed CSR category
• Utilisation certificate at the conclusion of the programme period or financial year, as agreed
• Impact report documenting programme outcomes against agreed objectives
• Annual audited accounts where required by the corporate partner

4.4 CSR Agreement

All CSR contributions above a threshold agreed between the Foundation and the corporate partner will be formalised through a written CSR agreement or Memorandum of Understanding. This agreement will specify the programme or activity to be supported, the contribution amount and disbursement schedule, the reporting timelines and format, and the responsibilities of both parties.

4.5 Utilisation Certificates

Utilisation certificates will be issued by the Foundation confirming that CSR funds have been utilised for the purposes specified in the CSR agreement. Certificates will be issued within 90 days of the conclusion of the programme period or financial year, as agreed with the corporate partner.

4.6 CSR Reporting Support

The Foundation understands that corporate partners have their own CSR reporting obligations, including annual reporting to their Board of Directors and disclosure in their Annual Report. The Foundation will provide all documentation and information reasonably required to support the corporate partner’s CSR reporting within the agreed timelines.

5. How Funds Are Used

All funds received by Peace Sports Foundation are utilised exclusively for the Foundation’s stated charitable objectives, which are to strengthen India’s sports ecosystem by building structured, ethical, and scalable development Prarambh for athletes and sports professionals.

5.1 Programme Allocation

The Foundation’s fund utilisation is broadly guided by the following allocation framework. Actual allocations may vary based on programme stage, donor intent, and operational requirements, and will be disclosed in the Foundation’s annual impact report.

Athlete Development (PSF Aarambh and PSF Nirmaan): Funds allocated to athlete development support grassroots talent identification activities, structured training programme delivery, coaching fees, competition registration and participation costs, athlete welfare and nutrition support, training equipment and facilities, and programme monitoring and evaluation.

Coach and Mentor Development (PSF Margdarshan): Funds allocated to coaching development support professional development programmes for coaches, referees, and officials, certification and accreditation costs, mentorship programme delivery, and the development of coaching resources and curriculum.

Career and Ecosystem Transition (PSF Prarambh): Funds allocated to PSF Prarambh support career planning and transition services for athletes, professional development in ecosystem roles including coaching, administration, sports media, and officiating, and networking and placement support.

Inclusivity Programmes: Funds allocated to inclusivity support dedicated activities for women athletes, para-athletes, and athletes from rural and underserved geographies, including grassroots scouting in underserved regions, adapted training environments, and targeted outreach.

Institutional Operations: A portion of funds received supports the Foundation’s institutional operations, including governance and compliance costs, financial management and audit, communications and programme documentation, staff and administration, and technology and digital platforms. The Foundation is committed to maintaining institutional operating costs at a level that maximises the proportion of funds directed to programme delivery.

5.2 Commitment to Programme Primacy

The Foundation is committed to ensuring that the substantial majority of funds received are directed to programme delivery rather than institutional overhead. Our target is to direct a minimum of 80 percent of unrestricted funds to direct programme activities, with institutional operating costs not exceeding 20 percent of total expenditure. This commitment will be reported on annually in the Foundation’s impact report.

6. Restricted and Unrestricted Donations

6.1 Unrestricted Donations

Unrestricted donations are contributions made to the Foundation without specification of a particular programme, activity, or purpose. The Foundation has full discretion to allocate unrestricted donations across its programmes and operations in the manner it determines will produce the greatest impact in line with its mission.

Unrestricted donations provide the Foundation with the operational flexibility to respond to emerging needs, invest in institutional capacity, and sustain programmes through periods where programme-specific funding may be limited.

6.2 Restricted Donations

Restricted donations are contributions made by a donor for a specific programme, activity, geography, or category of beneficiary. The Foundation will honour donor restrictions to the greatest extent possible, provided that:

• The restriction is consistent with the Foundation’s stated charitable objectives and legal obligations
• The restriction does not create an obligation that the Foundation is unable to fulfil
• The restriction is specified clearly in writing at the time of donation or in the CSR agreement

Where a donor specifies a restriction, the Foundation will report separately on the utilisation of restricted funds and will seek the donor’s guidance if circumstances arise that make it impractical to apply the funds as originally specified.

6.3 Restrictions the Foundation Cannot Accept

The Foundation cannot accept donations that are restricted to:

• Activities inconsistent with the Foundation’s registered charitable objectives
• Specific named individuals as beneficiaries (all athlete support is delivered through structured programme processes)
• Activities that would compromise the Foundation’s independence, governance standards, or legal compliance
• Purposes that fall outside the categories permitted under the Foundation’s 12A registration

6.4 Endowments and Long-Term Gifts

Donors interested in making endowment-style gifts or long-term financial commitments to the Foundation are invited to contact info@peacesports.foundation to discuss the appropriate structure, documentation, and governance framework for such contributions.

7. Refund Policy

7.1 General Principle

Donations made to Peace Sports Foundation are intended for charitable purposes and are generally non-refundable once processed. The Foundation relies on donations to fund programme commitments and operational obligations, and refunds are therefore granted only in the specific circumstances described below.

7.2 Circumstances Under Which Refunds Will Be Considered

The Foundation will consider refund requests in the following circumstances:

Accidental Duplicate Transaction: Where a donor has made the same donation twice due to a technical error or user action, the Foundation will refund the duplicate amount upon verification.

Technical Processing Error: Where a donation has been charged incorrectly due to a technical error in the payment processing system, the Foundation will correct the amount charged and refund any overcharge.

Donation Made by an Ineligible Party: Where a donation is determined to have been made by an individual or entity that is ineligible to donate under applicable Indian law, the Foundation will return the contribution.

Foundation Unable to Apply Funds as Restricted: Where a donor has made a restricted donation and the Foundation is unable to apply the funds for the specified purpose, the Foundation will contact the donor to discuss reallocation. If no mutually acceptable reallocation can be agreed, the Foundation will consider a refund of the unspent restricted portion.

7.3 How to Request a Refund

Refund requests must be submitted in writing to info@peacesports.foundation within 14 days of the transaction date, including the following information:

• Full name of the donor
• Email address used at the time of donation
• Transaction reference number or payment confirmation
• Bank account details or UPI ID to which the refund should be credited
• Reason for the refund request

The Foundation will review all refund requests and respond within 7 working days. Where a refund is approved, the amount will be credited to the donor’s original payment method or the bank account specified within 14 working days of approval.

7.4 Non-Refundable Circumstances

Refunds will not be granted in the following circumstances:

• Change of mind after a donation has been processed
• Dissatisfaction with programme outcomes or institutional decisions
• Requests made more than 14 days after the transaction date, except in exceptional circumstances at the Foundation’s sole discretion
• Where the donated funds have already been disbursed for programme activities in good faith prior to the refund request

8. Fund Utilisation Reporting

8.1 Annual Impact Report

Peace Sports Foundation publishes an annual impact report covering the financial year April to March. The report includes a summary of funds received by category (individual donations, CSR contributions, institutional grants), fund utilisation across programme categories, programme outcomes and milestones achieved, athlete and ecosystem development highlights, and the Foundation’s audited financial summary.

The annual impact report is made available on the Foundation’s website and is shared directly with all registered donors and CSR partners.

8.2 Quarterly Donor Updates

All donors registered on the Foundation’s mailing list receive a quarterly programme update documenting the work happening across PSF Aarambh, PSF Nirmaan, PSF Margdarshan, and PSF Prarambh. Quarterly updates are sent by email and include programme highlights, athlete development milestones, and an overview of how funds received during the period have been deployed.

Donors who wish to receive quarterly updates and are not currently on the Foundation’s mailing list may register by emailing info@peacesports.foundation.

8.3 Audit and Financial Accounts

The Foundation’s accounts are independently audited annually in accordance with the requirements of the Companies Act, 2013. Audited financial statements are filed with the Ministry of Corporate Affairs and are available on the MCA portal. Donors and CSR partners who wish to receive a copy of the Foundation’s audited accounts may request these by contacting info@peacesports.foundation 

8.4 CSR Utilisation Certificates

Utilisation certificates for CSR contributions are issued in accordance with the timelines and format agreed with each corporate partner, as described in Section 4.5 of this Policy.

8.5 Requesting a Fund Utilisation Update

Any donor or CSR partner may request a specific fund utilisation update at any time by contacting info@peacesports.foundation  The Foundation will respond to all such requests within 10 working days and will provide a written summary of how contributions from the relevant donor or partner have been utilised.

8.6 Transparency Register

The Foundation maintains an internal transparency register documenting all donations received above a threshold of Rs. 50,000, including the donor name, amount, date, purpose (restricted or unrestricted), and utilisation status. This register is available for review by government bodies and institutional auditors upon request.

9. Contact for Donor Queries

For all donation-related queries, including questions about 80G receipts, CSR documentation, fund utilisation, refund requests, or the PSF Patron Programme, please contact:

Peace Sports Foundation Donor Relations D-214A, 2nd Floor Tapasya Grandwalk Sector 70, Gurugram Haryana – 122101, India

Email: info@peacesports.foundation Phone / WhatsApp: +91-9773812221 Website: www.peacesports.foundation

For CSR and institutional partnership enquiries specifically: Email: info@peacesports.foundation  Subject line: CSR Partnership Enquiry

The Foundation aims to respond to all donor queries within 7 working days. For urgent matters relating to transaction errors or duplicate payments, please mark your email subject line as URGENT and we will prioritise your request.

10. Amendments to This Policy

Peace Sports Foundation reserves the right to amend this Donor Policy at any time to reflect changes in applicable law, regulatory requirements, or the Foundation’s operational practices. Material changes to this Policy will be communicated to registered donors by email and will be reflected in an updated version published on the Website.

The effective date at the top of this document will be updated each time a revision is made. Donors are encouraged to review this Policy periodically.

© 2026 Peace Sports Foundation. Section 8 Not-for-Profit Company. CIN: U93120HR2025NPL139402. All Rights Reserved.