✅ NGO REGISTRATION IN INDIA

Details, Description & Professional Advisory

1️⃣ WHAT IS AN NGO

An NGO (Non-Governmental Organization) is a non-profit entity established for charitable, social, educational, religious, environmental, healthcare, or public welfare purposes, without profit motive.

NGOs in India operate under different legal structures.

2️⃣ LEGAL FORMS OF NGO IN INDIA

3️⃣ WHICH NGO STRUCTURE IS BEST? (CLIENT ADVISORY)

🔹 Most NGOs prefer TRUST for ease
🔹 CSR-oriented NGOs prefer Section 8

4️⃣ ELIGIBILITY CONDITIONS

✔ Minimum 2 Trustees / Members / Directors
✔ Charitable or non-profit objectives
✔ Indian resident promoters
✔ Registered office address in India

5️⃣ DOCUMENTS REQUIRED (COMMON FOR ALL NGOs)

📁 PROMOTER DOCUMENTS

✔ PAN Card
✔ Aadhaar Card
✔ Passport size photo
✔ Address proof

📁 NGO ADDRESS

✔ Electricity Bill / Property Tax Receipt
✔ Rent Agreement / Ownership proof
✔ NOC from owner

6️⃣ NGO REGISTRATION – PROCESS SUMMARY

🔹 A. TRUST REGISTRATION

1. Draft Trust Deed

2. Execute on stamp paper

3. Register with Sub-Registrar

4. Apply PAN & Bank account

🔹 B. SOCIETY REGISTRATION

1. Draft MOA & Rules

2. File with Registrar of Societies

3. Obtain Registration Certificate

4. PAN & Bank account

🔹 C. SECTION 8 COMPANY

1. Name approval (RUN)

2. MOA & AOA drafting

3. Incorporation with ROC

4. PAN, TAN & Bank account

7️⃣ POST-REGISTRATION STATUTORY REGISTRATIONS

8️⃣ BENEFITS OF NGO REGISTRATION

✔ Legal identity
✔ Tax exemption on income
✔ Donation benefits to donors
✔ Eligibility for government grants
✔ CSR & foreign funding access
✔ Public trust & transparency

9️⃣ ANNUAL COMPLIANCES (SUMMARY)

✔ Maintain books of accounts
✔ Audit (if applicable)
✔ Income Tax Return
✔ Form 10B / 10BB
✔ CSR / FCRA returns (if applicable)

🔟 COMMON MISTAKES (AVOID)

❌ Commercial / profit-oriented objects
❌ Personal benefit clauses
❌ Poor drafting of objects
❌ Non-filing of returns
❌ Cash donations without records

📄 PROFESSIONAL ADVISORY DRAFT

(Ready to issue on CA letterhead)

ADVISORY NOTE – NGO REGISTRATION IN INDIA

This is to inform you that Non-Governmental Organizations (NGOs) can be legally established in India for carrying out charitable, educational, medical, social, environmental, and public welfare activities.

NGOs may be registered as a Public Charitable Trust, Society, or Section 8 Company, depending upon the nature of activities, funding sources, and long-term objectives.

NGO registration provides legal recognition and enables the organization to avail tax exemptions, receive donations, CSR funds, and government grants, subject to statutory compliance.

Our firm shall assist in:

• Selection of appropriate NGO structure

• Drafting and registration documentation

• PAN, bank account & statutory registrations

• 12AB, 80G, CSR-1 and FCRA registrations

• Ongoing compliance and advisory services

Proper compliance and transparent operations are essential to sustain NGO benefits and avoid regulatory action.