Current Compliance Status of 2nd Brain Foundation

At 2nd Brain Foundation, we believe that transparency is the foundation of trust. We are committed to maintaining the highest standards of governance, accountability, and regulatory compliance while advancing our mission to promote holistic health through the science of the gut–brain axis.

Our Legal Status

2nd Brain Foundation is a legally incorporated Section 8 non-profit company under the Companies Act, 2013. As a Section 8 organization, we operate exclusively for charitable purposes, and any surplus generated is reinvested into advancing our mission rather than being distributed to members or directors.

As a newly established organization, we are in the process of building our institutional framework and obtaining the statutory registrations that support long-term growth and regulatory compliance.

Our Current Compliance Position

✅ Section 8 Company Registration

We are a legally registered Section 8 non-profit company, authorized to operate in India under the Companies Act, 2013.

✅ Acceptance of Domestic Donations

We are legally permitted to receive domestic contributions in accordance with applicable Indian laws. These may include:

• Individual donations

• Corporate donations

• Membership contributions

• Grants from organizations that do not require 12AB or 80G registration

• Crowdfunding contributions

• Other permissible domestic funding sources

There is no legal requirement for a Section 8 company to obtain registration under Section 12AB or approval under Section 80G before it can lawfully receive domestic donations.

❌ Section 12AB Registration

We do not currently hold registration under Section 12AB of the Income-tax Act.

Accordingly, the Foundation is not presently eligible to claim the income-tax exemptions available to registered charitable institutions, subject to applicable law.

❌ Section 80G Approval

We do not currently hold approval under Section 80G of the Income-tax Act.

As a result, donations made to the Foundation at this stage are generally not eligible for tax deduction under Section 80G for donors.

❌ FCRA Registration

We do not currently hold registration under the Foreign Contribution (Regulation) Act (FCRA).

Consequently, we cannot accept foreign contributions or donations from foreign sources, except where permitted under the applicable provisions of the FCRA.

Our Commitment

We believe our supporters choose to stand with us because they share our vision of improving lives through science-backed, evidence-informed, and holistic health initiatives centered on the gut–brain axis—not solely because of tax incentives.

Every contribution received is dedicated to advancing our charitable objectives with integrity, accountability, and measurable social impact.

As the Foundation grows, we intend to obtain the necessary statutory registrations and approvals, including those under the Income-tax Act (such as Section 12AB and Section 80G) and the Foreign Contribution (Regulation) Act (FCRA), subject to eligibility and regulatory requirements.

We will continue to keep our donors, partners, volunteers, and well-wishers informed as these important milestones are achieved.