NGO REGISTRATION

1. Introduction

A Non-Governmental Organization (NGO) is a non-profit, voluntary, community-based organization established to work for social, cultural, educational, environmental, or humanitarian causes. In India, NGOs can be registered under the following legal structures:

1. Trust
2. Society / Association
3. Section 8 Company (Non-Profit Company)

Each structure has different legal requirements, benefits, and compliances. NGO registration gives legal recognition and makes the organization eligible to receive donations, grants, CSR funds, and government support.

2. Purpose of NGO Registration

• To obtain legal identity and credibility
• To undertake social welfare activities lawfully
• To apply for government schemes, grants, and CSR support
• To open a bank account in the name of the NGO
• To receive donations and foreign contributions (FCRA)
• To ensure transparency, accountability, and governance

3. Types of NGO Registration

A. Trust Registration

• Governed by Indian Trusts Act, 1882 or state-specific laws
• Suitable for charitable and welfare activities
• Minimum 2 or 3 trustees required
• Requires a Trust Deed and registration with Sub-Registrar

B. Society / Association Registration

• Governed by Societies Registration Act, 1860 or state acts (e.g., WB Societies Act 1961).
• Minimum 7 members required
• Requires MOA & Rules / By-laws
• Democratically managed by Executive Committee

C. Section 8 Company (Non-Profit Company)

• Registered under Companies Act, 2013
• Highest credibility & governance
• Suitable for large NGOs or national-level operations
• Requires 2–3 directors, MOA & AOA

4. Common Objectives of NGOs

• Education & literacy improvement
• Health and medical relief
• Social welfare & human rights
• Skill development & employment generation
• Women and child development
• Environment & animal welfare
• Disaster management & relief
• Cultural, sports, & heritage promotion
• Rural development & poverty alleviation
• Empowerment of backward and marginalized groups

5. Documents Required for NGO Registration (General)

(Varies by type of registration)

A. Identity & Address Proof

• Aadhaar, PAN, Voter ID, or Passport of all members / trustees / directors

B. Address Proof of NGO Office

• Electricity bill/water bill
• Rent agreement or NOC from property owner

C. Key Documents

• For Trust: Trust Deed
• For Society: MOA & Rules / By-laws
• For Section 8 Company: MOA, AOA, declarations & Digital Signatures

D. Additional Documents

• Passport photos of members
• Activity plan
• Board/Formation resolution
• Affidavits/Declarations (if required)

6. NGO Registration Process

A. Trust

1. Draft Trust Deed
2. Prepare stamp paper
3. Sign by Settlor, Trustees, and Witnesses
4. Register with Sub-Registrar
5. Obtain PAN & open bank account

B. Society

1. Prepare MOA & By-laws
2. Collect KYC of all 7 members
3. Submit to Registrar of Societies
4. Pay fees and verification
5. Receive Registration Certificate

C. Section 8 Company

1. Obtain DSC
2. Reserve name
3. File SPICe+ form with ROC
4. Receive Section 8 License
5. Obtain Incorporation Certificate + PAN/TAN

7. Post-Registration Compliances

• Maintain books of accounts
• Conduct meetings (AGM / Board / Trustee meetings)
• Maintain minutes Register
• Annual filing with Registrar / ROC
• Conduct Audit (if required)
• Apply for PAN, 12A, 80G, and later FCRA
• Comply with Income Tax Act and governing laws

8. Benefits of NGO Registration

• Legal recognition and operational stability
• Eligibility for grants, donations,CSR funding
• Ability to own assets and property
• Credibility for national and international collaborations
• Tax benefits after 12A & 80G
• Support from government and private organizations
• Community trust and goodwill

9. Difference Between Trust, Society & Section 8 Company

10. Important Notes

• NGO must strictly use funds ONLY for its objectives.
• No member/trustee/director can take personal benefit.
• Proper record-keeping and financial transparency are mandatory.
• Foreign contributions require FCRA Registration after 3 years of activity (or prior permission).

11. Conclusion

NGO Registration provides a legal foundation for social welfare activities and ensures transparency, credibility, and access to government schemes and funding opportunities. Choosing the correct structure (Trust, Society, or Section 8 Company) depends on the scale of operations, governance preferences, and long-term goals.