NGO Registration — Trust, Society & Section 8 Company

What is NGO Registration?

A not-for-profit organisation in India can be registered as a Trust (under the Indian Trusts Act, 1882, for a private/charitable trust), a Society (under the Societies Registration Act, 1860, administered locally by the Registrar of Societies), or a Section 8 Company (under the Companies Act, 2013, through the Ministry of Corporate Affairs). Each structure has its own governance rules, minimum members, and level of ongoing compliance — the right choice depends on your objects, expected scale, and whether you plan to seek corporate CSR funding or foreign contributions.

Who Needs This

• Groups starting a school, health camp, relief work or community welfare initiative
• Founders wanting formal legal status to receive donations and issue receipts
• Organisations planning to apply for corporate CSR funding, which increasingly requires CSR-1 registration
• Existing informal groups that want to convert into a registered charitable entity

Why It Matters

An unregistered group cannot open a dedicated bank account in its own name, cannot issue valid 80G receipts to donors, and has no independent legal standing to hold property or sign contracts. Registration — followed by 12A and 80G recognition from the Income Tax Department — is what makes an NGO’s income tax-exempt and its donations tax-deductible for the donor.

Key Benefits

• Separate legal identity to hold assets, open bank accounts and enter contracts
• Income tax exemption for the organisation once 12A registration is granted
• Tax deduction for donors once 80G registration is granted, encouraging larger donations
• Eligibility for CSR funding and government/international grants once properly registered and compliant

Our Scope of Assistance

• Advising on the right structure — Trust, Society or Section 8 Company — for your objects and scale
• Drafting the Trust Deed, or the Memorandum & Rules (Society), or MOA/AOA (Section 8 Company)
• Registration with the Sub-Registrar, Registrar of Societies, or Registrar of Companies as applicable
• PAN application, and 12A/80G registration under the current Form 10A/10AB regime
• CSR-1 filing and guidance on FCRA eligibility for organisations seeking foreign contributions

Documents Required

• PAN and address proof of all trustees, society members or directors
• Registered office proof — utility bill plus NOC, or rent/lease agreement
• Trust Deed / Memorandum & Rules / MOA-AOA drafted for the chosen structure
• Passport-size photographs of trustees, members or directors
• Objects and proposed activities of the organisation, in writing

Our Process

Government Fee & Professional Fee

Typical Timeline

A Trust or Society is generally quicker to register than a Section 8 Company, which follows a company-incorporation-style process with the ROC. 12A and 80G registration are separate, subsequent filings with their own processing time. We do not guarantee a fixed timeline for any of these.

Common Mistakes to Avoid

• Drafting objects too narrowly or too vaguely, causing problems later with 12A/80G or FCRA applications
• Not renewing 12A/80G registration under the current five-year renewal regime
• Mixing personal and organisational funds instead of maintaining a dedicated bank account
• Assuming any NGO structure automatically qualifies for FCRA — foreign contribution registration has its own separate eligibility conditions

Related Services