NGO Registration in India
In India, Non-Governmental Organisations (NGOs) serve as vital agents of grassroots transformation. They operate independently from the government to address a wide range of social, economic, cultural, and environmental issues, often filling the gaps where public institutions are limited. NGOs support education, promote human rights, and work closely for environmental protection. NGOs empower citizens and communities to actively participate in nation-building. However, to carry out their work legally and effectively, it is crucial for NGOs to obtain official registration. Registering an NGO in India not only provides legal recognition but also opens doors to numerous benefits such as tax exemptions, foreign funding, and government collaborations. Depending on the nature and scale of the organisation’s work, one can register an NGO as a Trust, Society, or a Section 8 Company under the Companies Act, 2013.
What is an NGO?
An NGO, or Non-Governmental Organisation, is a voluntary, non-profit group or institution that operates independently from the government. NGOs in India often work in sectors such as education, healthcare, environmental protection, rural development, and advocacy. NGOs don’t earn profits, but they can generate revenue through activities, grants, and donations, which must be reinvested in their objectives.
Legal Structures for NGO Registration in India
In India, NGOs can be registered under three primary legal frameworks:
- Trust: It is the Indian Trusts Act, 1882 (for private trusts) or the respective state trust laws (for public trusts). It is suitable for Charitable institutions, religious organizations, and public welfare activities.
- Society: It is governed by the Societies Registration Act, 1860. It is suitable for Literary, cultural, scientific, and charitable organizations.
- Section 8 Company: Under the Companies Act, 2013, it is suitable for Organizations that aim to promote commerce, art, science, education, sports, and charitable purposes.
Difference Between a Trust, Society and a Section 8 Company
Particulars |
Trust |
Society |
Section 8 Company |
Governing Law |
Indian Trusts Act, 1882 (Private Trusts) or state-specific Trust Acts (Public Trusts) |
Societies Registration Act, 1860 and State Amendments |
Companies Act, 2013 |
Registration Authority |
Sub-Registrar of Assurances |
Registrar of Societies |
Registrar of Companies (ROC), Ministry of Corporate Affairs |
Legal Structure |
Irrevocable arrangement between the settlor and the trustees |
A membership-based organization formed for a common cause |
Incorporated non-profit company with limited liability |
Purpose |
The main purpose is religious or philanthropic activities |
The main purpose is the promotion of literature, science, fine arts, charity, etc. |
The main purpose is the promotion of commerce, art, science, education, charity, etc. |
Minimum Members Required |
Minimum two trustees (no upper limit) |
Minimum seven members (for state-level); 8 from different states (for national-level) |
Minimum two members and 2 directors (can be the same individuals) |
Formation Document |
Trust Deed |
Memorandum of Association (MOA) and Rules & Regulations |
MOA and Articles of Association (AOA) |
Legal Status |
Not a separate legal entity |
Not a separate legal entity |
Separate legal entity (distinct from members) |
Geographical Reach |
State-specific, unless registered in multiple states |
Can operate across India with proper registration |
National and international recognition. |
Management Structure |
Managed by Trustees (appointed in the deed) |
Managed by the Governing Body or the Managing Committee |
Managed by the Board of Directors |
Ideal For |
Religious, educational, or medical institutions |
Educational, cultural, and welfare groups |
NGOs seeking credibility, foreign funding, and government grants |
FCRA Eligibility |
Eligible after registration and 3 years of operation |
Eligible after 3 years of existence and compliance |
Eligible after 3 years or via the prior permission route |
Why Should You Register an NGO?
Registering your NGO has the following benefits:
- Legal Identity and Protection: A registered NGO is a legal entity that can own property, open bank accounts, enter into contracts, and be a party to legal proceedings.
- Credibility and Public Trust: When an NGO is formally registered, it builds trust among donors, beneficiaries, corporate sponsors, and government agencies. People are more likely to donate to or associate with an organization that has proper documentation and is subject to a regulatory framework.
- Eligibility for Tax Exemptions: Registered NGOs can apply for tax exemptions under Sections 12A and 80G of the Income Tax Act, 1961
- Access to Government Schemes and CSR Funds: Only registered NGOs can receive grants from the government or apply for schemes designed for charitable organisations. Additionally, under the Companies Act, 2013, corporations are mandated to spend a portion of their profits on CSR activities.
- Eligibility for Foreign Contributions (FCRA): To receive donations from abroad, an NGO must be registered under the Foreign Contribution Regulation Act (FCRA), which is only possible after the NGO has been formally registered.
- Continuity: A registered NGO is seen as a perpetual legal entity. It can continue to function regardless of changes in its management or founding members.
- Operational Transparency and Governance: Registered NGOs are required to maintain financial records, conduct regular board meetings, and file annual reports.
Government Schemes for Registered NGOs
- NGO Darpan (NITI Aayog): It is a mandatory online portal where NGOs register to receive grants from Central Ministries and gain a unique ID for transparency.
- Ministry of Women & Child Development: Funds NGOs for shelter homes, anti-trafficking, and child welfare programs under schemes like Swadhar Greh and Ujjawala.
- Ministry of Social Justice & Empowerment: It offers grants for old-age homes, SC hostels, and rehabilitation centres for socially disadvantaged and substance-dependent groups.
- Ministry of Health & Family Welfare: It supports NGOs running health camps, awareness drives, and HIV/AIDS programs through partnerships like NACO.
- Ministry of Rural Development: Involves NGOs in self-help group training, rural employment audits, and housing scheme monitoring under NRLM and MGNREGA.
- Ministry of Environment & Forests: Grants NGOs for awareness campaigns, afforestation, and climate change initiatives under programs like NEAC.
- Department of Empowerment of Persons with Disabilities: Supports NGOs through schemes like DDRS and ADIP for special education, rehabilitation, and assistive devices.
- CSR via MCA21 Portal: NGOs registered under eligible laws can receive CSR funding by partnering with companies and registering on the MCA portal.
- CAPART (MoRD): Funds NGOs promoting rural technology, income generation, and sustainable village development through project-based support.
- State-Level NGO Schemes: Individual states offer grants to NGOs for local welfare projects in health, education, de-addiction, and women’s care.
Pre-Requisites Before Registering an NGO
Before initiating the registration process, founders must be clear on:
- The objective or cause of the NGO.
- The type of legal entity suited to their vision.
- Founding members and their roles.
- Registered address for official correspondence.
- Name approval
Documents Required for NGO Registration
Common Documents
- Identity proof (Aadhar, PAN, Passport, Voter ID)
- Address proof (Electricity bill, rent agreement, NOC from landlord)
- Passport-size photographs
- Signed MOA or Trust Deed
For Section 8 Company
- DSC and DIN for all directors
- Declaration of charitable objects
- Utility bill for the office address
- NOC from the property owner
Forms Required for NGO Registration
Type of NGO |
Governing Law |
Forms Required |
Trust |
Indian Trusts Act, 1882 / State Trust Acts |
|
Society |
Societies Registration Act, 1860 |
|
Section 8 Company |
Companies Act, 2013 |
|
Step-by-Step Process of NGO Registration in India
Step 1: Choose the Legal Structure
The first step is to choose whether you want to register your NGO as:
- Trust
- Society
- Section 8 Company under the Companies Act, 2013
Step 2: Choose a Distinct Name
Choose a name for your NGO and ensure that it is not already in existence. Also, the name should not infringe on any trademark and should not be against the National and Public Policy of the Emblems Act, 1950.
Step 3: Assemble the Formation Team
A minimum number of trustees is required for a trust, a minimum of seven members for a society, and at least two directors (private) or three (public) for a Section 8 company.
Step 4: Draft Your Governing Document
- Trust: Trust Deed stating trustees, objectives, powers, duration.
- Society: Memorandum of Association and Rules & Regulations.
- Section 8: MoA and Articles of Association, spelling out non-profit aims, membership, and governance.
Step 5: Gather the above-mentioned supporting documents
Step 6: File Your Application
Trust: Submit the trust deed and affidavits to the local sub-registrar; pay the stamp duty.
Society: Lodge Form I (or state-specific equivalent), MOA, by-laws, and affidavits with the Registrar of Societies.
Section 8 Company:
- Obtain DSC & DIN for all proposed directors.
- Name Reservation: File SPICe+ Part A on the MCA portal to reserve your NGO’s name.
- Incorporation + Licence Application, switch to SPICe+ Part B, and attach the following:
- e-MOA (Form INC-13)
- e-AOA (Form INC-31)
- License application (Form INC-12) under Section 8
- Declaration by subscriber(s) (Form INC-15)
- Declaration by professional (CA/CS/CMA) — Form INC-14
- Consent to act as director — Form DIR-2
- Declaration by directors/subscribers — Form INC-9
Submit & Pay Fees: Pay the statutory ROC filing fees, which are linked to your company's authorised capital.
Step 7: Obtain Your Certificate
- Trust: Registered Trust Deed with registration number.
- Society: Certificate of Registration and society registration number.
- Section 8: License under Section 8 and Certificate of Incorporation (with CIN)
Why Choose Kanakkupillai for Your NGO Registration?
Setting up an NGO means handling regulations, paperwork, and multiple registrations, all of which can divert you from your core mission. Kanakkupillai handles each step with precision and clarity. We provide:
- Specialist in All Three Structures: Whether you are setting up a Trust, Society, or Section 8 Company, our legal experts draft and vet your Trust Deed, MoA/AoA, and associated bylaws so every clause meets central and state requirements.
- End-to-End Filing & Follow-Up: We provide end-to-end filing assistance, from name approval and DSC/DIN procurement to submission of SPICe+ forms, Form 10A (12A/80G), FCRA, and Darpan applications. We handle every government touchpoint, so you don’t have to chase multiple offices.
- Post-Registration Compliance Support: Registration is not the end. Kanakkupillai schedules your board/trustee meetings, prepares minutes, assists with annual ROC/society filings, income-tax returns, and audit coordination to keep you in good standing.
- Transparent, Fee: Clear and Transparent Fees with no hidden charges! Know exactly what you are paying and when!
Contact Kanakkupillai today and let us complete your NGO registration swiftly and accurately.
Frequently Asked Questions
What are the three legal forms under which an NGO can register in India?
You may choose to register as a Trust governed by the Indian Trusts Act or state variants, a Society under the Societies Registration Act, 1860, or a Section 8 Company under the Companies Act, 2013.Can a sole individual start an NGO in India?
No. For a Trust, you need at least two trustees. A Society requires a minimum of seven members. A Section 8 Company mandates at least two directors (for a private company) or three (for a public company).Do I need a special license to receive foreign donations?
Yes. After your NGO is registered, you must apply for FCRA registration at its online portal. Usually, FCRA approval comes after three years of stable operations, unless you seek “prior permission” for specific projects.What tax benefits can an NGO claim?
• Section 12A of the Income Tax Act, 1961, exempts the NGO’s income from tax. • Section 80G of the Income Tax Act, 1961 allows donors to claim a deduction on their taxable income for contributions made. Both registrations are filed online in Form 10A on the Income-tax e-filing portal.How do I open a bank account in the NGO’s name?
Once you have the Registration Certificate, example, Trust Deed, Society Certificate or Certificate of Incorporation, apply for a PAN for the NGO, then present these documents and a board resolution to your chosen bank to open a current account.Is NGO Darpan registration mandatory?
Yes, to access most central government grants, you must register on the NGO Darpan portal (ngodarpan.gov.in) and obtain a unique ID.What ongoing compliances must an NGO follow after registration?
• Annual financial audit by a chartered accountant. • Income-tax returns and, if FCRA-registered, FC-3 returns. • ROC annual filings for Section 8 Companies (Form MGT-7, AOC-4). • Society/Trust filings as per state rules (often an annual report). • Regular board or trustee meetings with minutes and resolutions properly recorded.What makes Us Different

300+ Services
Relax at home, we take care of Tax/Compliance

Reasonable
competitive price with professional service delivery

Customer Satisfaction
Prioritize client satisfaction and expectations at every step

Google Reviews
99% of Customers rated us 5* in Google.

Turn Around Time
99% of services will be delivered on within timeline

Compliance
We manage 99.9% of compliance within due date