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Late Shri Komara Yerrayya Ramayya

Komara Yerrayya or “Tatiah” as he was fondly called by the people of Manchineellapeta, a  small  little  village  situated  in  the  district  of  Srikakulam, Andhra Pradesh. He lived a very disciplined life and was a hard working person. “The cycle of life and death is a never ending cycle of sufferings and temptations, to overcome this cycle and achieve peace of mind one has to devote himself to non-violence and purity of thought & action”. This ever relevant teaching was given by “Tatiah” to his near and dear ones. He helped people of his village in each and every way that he could. He breathed his last on february 10, 2009.  After the death of “Tatiah”, his son Shri Komara Laxminarayanrao started “Komara Yerrayya Seva Sangham” (KYSS) after his name with a vision to uplift & develop the rural society likewise his father.

About a Non - Profit Organisation

                   A nonprofit organization (abbreviated as NPO, also known as a not-for-profit organization[1]) is an organization that does not distribute its surplus funds to owners or shareholders, but instead uses them to help pursue its goals.[2] Examples of NPOs include charities (i.e., charitable organizations), trade unions and public arts organizations. Most governments and government agencies meet this definition, but in most countries they are considered a separate type of organization and not counted as NPOs. They are in most countries exempt from income and property taxation.
Ownership is the quantitative difference between for- and not-for-profit organizations. For-profit organizations can be privately owned and may re-distribute taxable wealth to employees and shareholders. By contrast, not-for-profit organizations do not have private owners. They have controlling members or boards, but these people cannot sell their shares to others or personally benefit in any taxable way.
While they are able to earn a profit, more accurately called a surplus, such earnings must be retained by the organization for its self-preservation, expansion and future plans. Earnings may not benefit individuals or stake-holders.[3] While some nonprofit organizations put substantial funds into hiring and rewarding their internal corporate leadership, middle-management personnel and workers, others employ unpaid volunteers and even executives may work for no compensation. However, since the late 1980s there has been a growing consensus that nonprofits can achieve their corporate targets more effectively by using some of the same methods developed in for-profit enterprises. These include effective internal management, ensuring accountability for results, and monitoring the performance of different divisions or projects in order to better benefit from their capital and workers. Those require satisfied management and that, in turn, begins with the organization's mission.[4]

NPOs are often charities or service organizations; they may be organized as a not-for-profit corporation or as a trust, a cooperative, or they may be purely informal.
Sometimes they are also called foundations, or endowments that have large stock funds. A very similar organization called the supporting organization operates like a foundation, but they are more complicated to administer, they are more tax favored, and the public charities that receive grants from them must have a specially determined relationship.
Foundations give out grants to other NPOs, or fellowships and direct grants to participants. However, the name foundations may be used by any not-for-profit corporation — even volunteer organizations or grass roots groups.
Applying Germanic or Nordic law (e.g., Germany, Sweden, Finland), NPOs typically are voluntary associations, although some have a corporate structure (e.g. housing cooperatives). Usually a voluntary association is founded upon the principle of one-person-one-vote.[citation needed]

There is a wide diversity of structures and purposes in the NPO landscape. For legal classification and eventual scrutiny, there are, nevertheless, some structural elements of prime legal importance:
* Economic activity
* Supervision and management provisions
* Representation
* Accountability and Auditing provisions
* Provisions for the amendment of the statutes or articles of incorporation
* Provisions for the dissolution of the entity
* Tax status of corporate and private donors
* Tax status of the foundation
Some of the above must be, in most jurisdictions, expressed in the document of establishment. Others may be provided by the supervising authority at each particular jurisdiction.
While affiliations will not affect a legal status, they may be taken into consideration in legal proceedings as an indication of purpose.
Most countries have laws which regulate the establishment and management of NPOs, and which require compliance with corporate governance regimes. Most larger organizations are required to publish their financial reports detailing their income and expenditure for the public. In many aspects they are similar to business entities though there are often significant differences. Both not-for-profit and for-profit entities must have board members, steering committee members, or trustees who owe the organization a fiduciary duty of loyalty and trust. 
The two major types of nonprofit organization structure are membership and board-only. A membership organization elects the board and has regular meetings and power to amend the bylaws. A board-only organization typically has a self-selected board, and a membership whose powers are limited to those delegated to it by the board. A board-only organization's bylaws may even state the organization has no membership, although the organization's literature may refer to its donors as "members"; examples of such structures are Fairvote[5][6] and the National Organization for the Reform of Marijuana Laws.[7] The Model Nonprofit Corporation Act imposes many complexities and requirements on membership decision-making. Accordingly, many organizations , such as Wikimedia,[8] have formed board-only structures. The National Association of Parliamentarians has raised concerns about the implications of this trend for the future of openness, accountability, and understanding of grassroots concerns in nonprofit organizations. Specifically, they note that nonprofit organizations, unlike business corporations, are not subject to market discipline for products and shareholder discipline over their capital; therefore, without membership control of major decisions such as election of the board, there are few inherent safeguards against abuse.[9][10] A rebuttal to this might be that as nonprofit organizations grow and seek larger donations, the level of scrutiny rises, including expectations of audited financial statements.[11]

In many countries, nonprofits may apply for tax exempt status, so that the organization itself may be exempt from income tax and other taxes. In the United States, to be exempt from federal income taxes the organization must meet the requirements set forth by the Internal Revenue Service.[12]

In India, NPOs are commonly known as Non-Governmental Organizations (NGOs).
They can be registered in four ways:
1. Trust
2. Society
3. Section-25 Company
4. Special Licensing
Registration can be done with the Registrar of Companies(RoC).
The following laws or Constitutional Articles of the Republic of India are relevant to the NGOs:
* Articles 19(1)(c) and 30 of the Constitution of India
* Income Tax Act, 1961
* Public Trusts Acts of various states
* Societies Registration Act, 1860
* Section 25 of the Indian Companies Act, 1956
* Foreign Contribution (Regulation) Act, 1976
Capacity building is an ongoing problem faced by NPOs for a number of reasons. Most rely on external funding (government funds, grants from charitable foundations, direct donations) to maintain their operations and changes in these sources of revenue may influence the reliability or predictability with which the organization can hire and retain staff, sustain facilities, create programs, or maintain tax-exempt status. For example, a university that sells research to for-profit companies may face tax exemption issues or internal politics purportedly related to that. In addition, unreliable funding, long hours and low pay can lead to employee burnout and high turnover rates. In 2009, US nonprofits saw government acknowledge this critical need through the inclusion of the Nonprofit Capacity Building Program in the Serve America Act. Further efforts to quantify the scope of the sector and propose policy solutions for community benefit were included in the Nonprofit Sector and Community Solutions Act, proposed in 2010 by Congresswoman Betty McCollum.
Founder's syndrome is an issue organizations face as they grow. Dynamic founders with a strong vision of how to operate the project try to retain control over the organization, even as new employees or volunteers want to expand the project's scope and try new things.
Resource mismanagement is a particular problem with NPOs because the employees are not accountable to anybody with a direct stake in the organization. For example, an employee may start a new program without disclosing its complete liabilities. The employee may be rewarded for improving the NPO's image, making other employees happy, and attracting new donors. Liabilities promised on the full faith and credit of the organization but not recorded anywhere constitute accounting fraud. But even indirect liabilities negatively affect the financial sustainability of the NPO, and the NPO will have financial problems unless strict controls are instated.[20]

Measuring an NPO by its monetary size has obvious limitations, as the power and significance of NPOs are defined by more qualitative measurements such as effectiveness at carrying out charitable mission and goals.
Some NPOs which are particularly well known, often for the charitable or social nature of their activities conducted over a long period of time, include Amnesty International, Oxfam, Rotary International, Carnegie Corporation of New York, DEMIRA Deutsche Minenräumer (German Mine Clearers), FIDH International Federation for Human Rights, Goodwill Industries, United Way, The National Rifle Association, ACORN (now defunct), Habitat for Humanity, Teach For America, the Red Cross and Red Crescent organizations, UNESCO, IEEE, World Wide Fund for Nature, Heifer International, and SOS Children's Villages.
However, there are also millions of smaller NPOs that provide social services and relief efforts on a more focused level to people throughout the world. There are more than 1.6 million NPOs in the United States alone.