NGO Registration
What is an NGO?
A Non-Governmental Organization (NGO) is a non-profit entity formed with the objective of promoting charitable, social, educational, cultural, religious, or other community-oriented causes. NGO Registration in India provides legal recognition, tax exemptions, credibility, and the ability to receive grants/donations.
Benefits of NGO Registration
- Legal Status – Recognition under Indian law.
- Tax Benefits – Eligibility for exemptions under Section 12A & 80G of the Income Tax Act.
- Credibility & Trust – Attracts donors, corporates, and government support.
- Access to Grants – Eligible for CSR funding and international contributions (via FCRA).
- Perpetual Existence – Continues beyond the founders’ involvement.
Types of NGO Registrations in India
| Form of NGO |
Governing Act |
Best For |
Key Features |
| Trust |
Indian Trusts Act, 1882 (State laws may apply) |
Charitable & Religious Activities |
Easy formation, requires Trust Deed |
| Society |
Societies Registration Act, 1860 |
Cultural, Educational, Social Welfare |
Requires Memorandum of Association (MOA), democratic functioning |
| Section 8 Company |
Companies Act, 2013 |
Large-scale NGOs, national/international operations |
High compliance, strong credibility, can receive foreign donations |
Process of NGO Registration
- Choose NGO Type – Trust, Society, or Section 8 Company.
- Draft Key Documents – Trust Deed / MOA & Rules / Articles of Association.
- Decide Members – Minimum of 2 trustees for Trust, 7 members for Society, 2 directors for Section 8 Company.
- Register with Authority – Apply to Registrar of Trusts/Societies or MCA (for Section 8).
- Obtain PAN, TAN, and Bank Account.
- Apply for 12A, 80G & FCRA (if required).
Documents Required
| For Members |
For NGO |
| PAN Card |
Trust Deed / MOA / AOA |
| Aadhaar / Voter ID / Passport |
Proof of Registered Office (Rent Agreement, Utility Bill, NOC) |
| Passport Size Photos |
List of Members/Trustees with ID Proof |
| Address Proof |
Application Form (as per applicable Act) |
Post-Registration Compliance
- Apply for 12A & 80G certification to get tax exemptions.
- Maintain proper books of accounts.
- File annual returns & audit reports.
- Comply with FCRA regulations (if receiving foreign donations).
Who Should Opt for NGO Registration?
- Social workers & activists aiming to run community projects.
- Educational and cultural institutions.
- Healthcare, environment, and rural development organizations.
- Groups seeking government/CSR funding for charitable purposes.
