Donations Act, 2030 (1973)


Published: 1973

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Donation Act, 2030
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Donations Act, 2030 (1973)
Date of Authentication and Publication
2030.5.15 (31 Aug. 1973)
Amendments
1. Judicial Administration Reform (Fourth Amendment) Act, 2043 (1986)
2043.7.24 (10 Nov. 1986)
2. Some Nepal Acts (Amendment) Act, 2055 (1999) 2055.10.7 (21 Jan. 1999)
3. Republic Strengthening and Some Nepal Laws
Amendment Act, 2066 (2010)1
2066.10.7 (21 Jan. 2010)

Act Number 3 of the Year 2030 (1973)
An Act made to provide for provisions on donations
Preamble: Whereas, it is expedient to manage the use and operation of the
amount of donation collected from general public for educational and social
institution as well as for other development activities and to maintain convenience
and economic interest of general public;
Now, therefore, be it enacted by His majesty the king Birendra Bir Bikkram
Shah Dev on the advice and with the consent of Rastraya Panctayat.
1. Short title, Extension and commencement: (1) This Act may be called
“Donation Act, 2030 (1973)”.
(2) This Act shall be extended throughout Nepal.
(3) This Act shall come in to force immediately.
1 This Act came into force on 15 Jeshta 2065 (2008), Prasasti and the word "kingdom" has been
deleted.

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2. Definition: Unless the subject or context otherwise requires; n this Act;
(a) “Committee” means the committee constituted pursuant to Section 4.
(b) “Donation amount” means cash or commodity or the both.
3. Ban on collection of donation: (1) Except to accept and give donation
voluntarily for religious, charitable or for other public purpose without
specifying the rate of donation upon taking prior permission from the
Government of Nepal, no person or government or non-government office
or organization shall collect or accept donation from any one.
(2) Notwithstanding anything contained in Sub-section (1), a zone
level committee constituted pursuant to section 4 may collect donation
particularly for educational and social organization and for other
development activities to be made expenditure as pre cribed pursuant to the
Rules framed under this Act.
24. Formation of donation collection Committee: (1) The Government of
Nepal, if it finds necessary and appropriate reasons to collect donation
pursuant to Sub-section (2) of Section 3, may, upon publishing a
notification in Nepal Gazette, constitute a donation collection committee
consisting Eleven members, in maximum, to be represent d by the
federation of local industry and commerce as well as educational institution
and organization.
(2) The tenure of chairperson and member of the committee
constituted pursuant to Sub-section (1) and the procedure related to the
meeting shall be as prescribed in the notification published while
constituting the said committee.
2. Amended by Some Nepal Acts (Amendment) Act, 2055

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(3) Committee, if it deems necessary, may constitute district level
Sub-committees in the chairpersonship of the president of the concerned
District Development Committee.
5. To be granted approval before collecting denotation: Before collecting
donation, the committee shall fix the amount to be collected as a donation
and the method of collection and submit the details of function or plan of
the expenditure to the Government of Nepal in order to obtain approval and
donation may be collected only after obtaining the approval.
6. Donation receipt: While collecting donation pursuant to this Act, donation
shall be collected as per the donation receipt which shall contain the
following matters;
(a) The Name and address of the press must be printed i the donation
receipt.
(b) Serial number must be printed.
(c) Three copies for each donation receipt must be printed and among
Three copies a copy must be given to donor, another copy shall be
forwarded to the donation collector and a copy shall be forwarded to
the office of Auditor-General.
(d) The words ‘cash or commodity given by donor’ must be printed in
the donation receipt.
(e) The seal of Committee and signature of the Member-Secretary of the
Committee shall be affixed in each donation receipt.
7. Account of donation: (1) The account of donation collected or to be
collected pursuant to this Act shall be maintained pursuant to general
financial Rules of the Government of Nepal.

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(2) The account maintained pursuant to Sub-section (1) shall be
audited as good as an account of the Government of Nepal for at least once
in each fiscal year by a government or non-government institution or
person prescribed by the Auditor- General and the report of audit shall be
published for the information of general public.
(3) It shall be the duty of Member Secretary of theCommittee to
keep safely the amount collected as a donation pursuant to this Act in the
following manner.
(a) The cash collected from donation pursuant to this Act
shall be deposited in Nepal Rastra Bank or a
commercial Bank or land revenue office or treasury
office and the account shall be operated with the joint-
signature of the chairperson and the member-secretary
of the committee.
(b) The commodity shall be kept safely, by preparing the
details including measure and weight, with proper
management so that no one could embezzle it
(4) The account shall be maintained and published pursuant to this
Act in case work has been started from the donation collected before the
commencement of this Act and has not been completed.
(5) The details of the number of receipts printed to collect donation
and their serial number shall be prepared and maintained.
(6) While distributing donation receipt pad, it shall be distributed
only after causing to execute document by setting out the detail particulars.
(7) In case the Government of Nepal or an auditor or the Committee
intends to access to the account maintained pursuant to this Act, it shall be

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produced before the same and handover and takeover shall be done within
thirty Five days or the period prescribed by the committee more than the
said date in case of transfer of the concerned employee.
8. Use of donation: (1) Subject to Sub-section (2) of Section 3, the
Committee may determine the procedure relating to the use and collection
of the donation amount pursuant to this Act.
(2) The Government of Nepal may issue directive to the concerned
Committee to transfer the fixed percentage of donati collected through
the committee in a zone pursuant to this Act in order to spend in any other
zone as specified by the Government of Nepal and it shall be the duty of the
concerned committee to abide by such directive.
9. Re-appropriation of donation amount: In case donation was collected
pursuant to this Act to carry out an act and such act is to be carried out by
any resources or implementation of such act is not to be taken place, the
amount of donation so collected may be re-appropriated in order to use for
any other act by taking approval of the Government of Nepal.
10. To publish particulars of donation: Particulars of income and expenditure
of the donation collected pursuant to this Act and the details of acts and
activities carried out from such donation shall be published or caused to be
published once in each fiscal year.
11. Collection of donation: While collecting donation pursuant to this Act, the
collector of donation shall put his/her signature in all three copies of
donation receipt by setting out in number and letter of the donation given
by each donor or measurement or weight as per necessity.
Provided that, pencil or other dim ink shall not be used for writing
and signature.

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12. Government of Nepal may issue directives: The Government of Nepal
may issue necessary directives to the committee and it shall be the duty of
the committee to abide by such directive.
13. Penalty: Whosoever collects donation in contravention of this Act or the
Rules framed hereunder or by coercion, shall be liable to an imprisonment
not exceeding Two years or a fine up to Two thousand rupees or the both
and the donation amount so collected shall be recovered from him/her as
good as government due.
14. Government to be plaintiff in a case under this Act and adjudicating
authority: Government of Nepal shall be plaintiff in the case pursuant to
this Act and District Court3 shall have original jurisdiction to hear and
dispose the case.
15. Power to frame Rules: Government of Nepal may frame Rules to carry out
the objectives of this Act.
16. Repeal: Donations Rules, 2024 is, hereby, repealed.





3. Amended by Judicial Administration reform (Fourth Amendment) Act, 2043