Philosophically, identify what is considered to be akin to gratifying intoxicant replete with medicinal properties and may work like a nectar? Analyse the do's and dont's for the NGO's accepting foreign contributions.

Philosophically, foreign contribution (donation) is akin to gratifying intoxicant replete with medicinal properties and may work like a nectar. However, it serves as a medicine so long as it is consumed (utilised) moderately and discreetly, for serving the larger cause of humanity. Otherwise, this artifice has the capability of inflicting pain, suffering and turmoil as being caused by the toxic substance (potent tool) - across the nation. In that, free and uncontrolled flow of foreign contribution has the potentials of impacting the sovereignty and integrity of the nation, its public order and also working against the interests of the general public. It is open to a sovereign democratic nation to completely prohibit acceptance of foreign donation on the ground that it undermines the constitutional morality of the nation, as it is indicative of the nation being incapable of looking after its own affairs and needs of its citizens. While accepting foreign contribution NGOs/Trust/Societies may note that: Do not mix Foreign Contribution with Domestic Receipts Do not transfer funds from FC Bank to Non-FC (even Direct Bank Transfer) Books of Accounts must be separate Keep separate Cash Box (it shows good cash control system) Do not deviate from the Purpose of the Grant Make sure while getting FC funds that the purpose is crystal clear for what purpose it is received Make sure that you use these funds for the very specific purpose Avoid Cash Payments. This requires extra efforts on the part of the organization to develop Financial Control System in such a way to encourage Bank Payments through "Account Payee" cheques only. Do not invest FC funds in Mutual Funds or Speculative Investments Do not receive foreign contribution directly in the utilization account(s) of the association/ NGO/Society Do not hide amount, source and manner in which the foreign contribution/remittance was received Do not avoid filing mandatory FC annual returns in electronic form Do not indulge in making of false statement, declaration or delivering false accounts Do not act in contravention of any provision of the FCRA, 2010.