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NGO Registration (Society or Trust)

Registering an NGO (Non-Governmental Organization) in India typically involves choosing a suitable legal structure and following the registration process under the relevant law. The most common legal structures for NGOs in India are as a Society under the Societies Registration Act, 1860, or as a Trust under the Indian Trusts Act, 1882. NGOs can also be registered as Section 8 Companies under the Companies Act, 2013, if they intend to operate on a larger scale or have specific operational needs.

Description

  • Legal Structure:
    • Decide whether to register the NGO as a Society or a Trust based on the organizational goals, management structure, and operational requirements.
  • Registered Office:
    • Determine the location of the registered office of the NGO, which must be within the jurisdiction of the respective Registrar (for Society or Trust).
  • Stamp Duty:
    • Prepare the necessary documents (MoA, Rules and Regulations, Trust Deed) on non-judicial stamp paper as per the applicable stamp duty rates.
  • Jurisdiction:Registration of NGOs (Society or Trust) is regulated by the Registrar of Societies or the Registrar of Trusts appointed by the state government where the registered office of the NGO is situated.
  • Tax Exemption:NGOs typically apply for tax exemptions under Sections 12A (for exemption from income tax) and 80G (for exemption to donors from income tax) of the Income Tax Act, 1961, after registration.
  • Management: Societies are managed by a governing body elected or appointed from among its members, while Trusts are managed by Trustees as per the Trust Deed.
  • Preparation of Documents:         
    • For Society:
      • Memorandum of Association (MoA): Outline the objectives and aims of the society.
      • Rules and Regulations (Bye-laws): Specify the internal management, administration, membership criteria, and operational procedures.
      • List of Governing Body Members: Names, addresses, occupations, and signatures of the members who will manage the society.

      For Trust:

      • Trust Deed: Clearly state the objectives, activities, and beneficiaries of the trust.
      • Details of Settlor and Trustees: Names, addresses, occupations, and signatures of the Settlor(s) and Trustees.

It’s recommended to consult with taxgoal.in professionals to apply for NGO Registration. At TaxGoal.in, we back up our clients with a team of NGO Registration in Delhi to handle their requirements to obtain NGO Registration.

Services Covered

  • Legal Consultation:
    • Purpose: Understand the legal requirements and choose the appropriate legal structure (Society, Trust, or Section 8 Company).
    • Services Provided: Legal advisors can assist in drafting necessary documents (Memorandum of Association, Rules and Regulations, Trust Deed) and provide guidance on compliance with relevant laws (Societies Registration Act, Indian Trusts Act, Companies Act).
  • Document Preparation:
    • Purpose: Prepare the required documents accurately and in compliance with legal standards.
    • Services Provided: Drafting of Memorandum of Association (MoA), Rules and Regulations (Bye-laws) for Societies, and Trust Deed for Trusts. Ensure proper execution and adherence to stamp duty requirements.
  • Registration Application Preparation:
    • Purpose: Compile all necessary documents and information for submission to the Registrar.
    • Services Provided: Assistance in preparing the registration application, compiling supporting documents (identity proofs, address proofs, signatures), and ensuring completeness and correctness of the application package.
  • Registration Submission and Follow-up:
    • Purpose: Ensure timely submission and follow-up with the Registrar for registration approval.
    • Services Provided: Submission of the registration application to the appropriate Registrar (Registrar of Societies, Registrar of Trusts, or Registrar of Companies for Section 8 Company). Handling any queries or additional requirements from the Registrar to expedite the registration process.
  • Tax Consultation and Registration:
    • Purpose: Obtain tax exemptions under Sections 12A and 80G of the Income Tax Act, 1961.
    • Services Provided: Assistance in applying for tax exemptions, preparing necessary documentation, and liaising with tax authorities for obtaining registration under Sections 12A (for exemption from income tax) and 80G (for exemption to donors from income tax).
  • Compliance Advisory:
    • Purpose: Understand ongoing compliance requirements post-registration.
    • Services Provided: Guidance on maintaining proper accounts, conducting annual general meetings (AGMs), filing annual returns, and fulfilling other regulatory obligations as per applicable laws.
  • Legal Support for Bylaws or Trust Deed Amendments:
    • Purpose: Amend existing bylaws or trust deed as per organizational changes or evolving legal requirements.
    • Services Provided: Legal assistance in drafting amendments, obtaining necessary approvals, and ensuring compliance with statutory requirements.
  • Trademark Registration (Optional):
    • Purpose: Protect the NGO’s brand name and logo.
    • Services Provided: Assistance in filing trademark applications with the Intellectual Property Office for registration of the NGO’s name, logo, or any unique identifiers.

For Whom the Plan is

NGO registration is required for organizations that aim to operate formally as non-profit entities engaged in charitable, social, developmental, educational, or similar activities. Here are the primary reasons why NGOs seek registration:

  1. Legal Recognition:Registration provides legal recognition and a formal status to the NGO under specific laws such as the Societies Registration Act, Indian Trusts Act, or Companies Act (for Section 8 Companies). This recognition facilitates credibility and trust among donors, beneficiaries, and stakeholders.
  2. Operational Legitimacy:Registration enables NGOs to operate legally, enter into contracts, own property, and sue or be sued in their own name. It provides a framework for governance, management, and accountability.
  3. Fundraising and Donations:Registered NGOs can legally receive donations and funds from individuals, corporations, and government agencies. They can issue receipts for tax exemptions under Sections 12A and 80G of the Income Tax Act, which incentivizes donations.
  4. Tax Exemptions:Registered NGOs are eligible to apply for tax exemptions on their income under Section 12A of the Income Tax Act, making them more attractive to donors who seek tax benefits on their contributions.
  5. Access to Grants and Funding:Many government agencies, international organizations, and philanthropic foundations require NGOs to be registered to be eligible for grants, funding, and support programs.
  6. Accountability and Transparency:Registration imposes certain regulatory obligations such as maintaining proper accounts, conducting regular meetings, and filing annual returns. This promotes transparency and accountability in the NGO’s operations.
  7. Partnerships and Collaborations: Registration enhances the credibility of the NGO, making it easier to establish partnerships, collaborations, and alliances with other organizations, both locally and internationally.
  8. Legal Protections:Registered NGOs enjoy certain legal protections and benefits, such as limited liability for members (in the case of Section 8 Companies), which safeguard the personal assets of individuals associated with the organization.

Overall, NGO registration is essential for establishing a formal, recognized entity that can effectively pursue its charitable or developmental objectives, access resources, and operate with transparency and accountability in compliance with legal requirements.

Documents Required

For NGO Registration as a Society (under Societies Registration Act, 1860):

  1. List of Governing Body Members:
    • Names, addresses, occupations, and signatures of the members who will manage the society.
  2. Address Proof of Registered Office:
    • Document proving ownership or rental/lease agreement of the premises where the registered office of the society will be located.
  3. Identity Proof of Members:
    • Identity proofs (such as Aadhaar card, passport, voter ID, etc.) of the members of the governing body.
  4. Declaration by Members:
    • Declaration stating that the funds and income of the society will be used solely for promoting its objectives and no portion thereof will be distributed to the members.

For NGO Registration as a Trust (under Indian Trusts Act, 1882):

  1. Details of Settlor(s) and Trustees:
    • Names, addresses, occupations, and signatures of the Settlor(s) (person(s) who establish the trust) and Trustees (persons who will manage the trust and its activities).
  2. Address Proof of Registered Office:
    • Document proving ownership or rental/lease agreement of the premises where the registered office of the trust will be located.
  3. Identity Proof of Settlor(s) and Trustees:
    • Identity proofs (such as Aadhaar card, passport, voter ID, etc.) of the Settlor(s) and Trustees.
  4. Declaration by Settlor(s) and Trustees:
    • Declaration stating that the trust funds will be used solely for promoting its objectives as per the Trust Deed.

For NGO Registration as a Section 8 Company (under Companies Act, 2013):

  1. Declaration of Compliance:
    • Declaration by the proposed Directors of the company stating that all the requirements of the Companies Act, 2013 have been complied with in respect of registration.
  2. Address Proof of Registered Office:
    • Document proving ownership or rental/lease agreement of the premises where the registered office of the Section 8 Company will be located.
  3. Identity Proof of Directors:
    • Identity proofs (such as Aadhaar card, passport, voter ID, etc.) of all proposed Directors of the Section 8 Company.
  4. Incorporation Documents:
    • If the Section 8 Company is being incorporated (rather than converting from an existing entity), additional incorporation documents as per the Companies Act, 2013 will be required.

Additional Documents (Common for all Types):

  • Power of Attorney:If any member or trustee is signing documents on behalf of someone else, a power of attorney should be provided.
  • Affidavits:Affidavits regarding non-existence of similar societies/trusts/companies with the same name or declaration of not having been convicted of any offense under the Act.
  • Stamp Duty:All documents such as MoA, Rules and Regulations, or Trust Deed should be executed on non-judicial stamp paper of requisite value as per the stamp duty applicable in the state.

Frequently asked questions

NGOs can be registered as a Society under the Societies Registration Act, 1860, as a Trust under the Indian Trusts Act, 1882, or as a Section 8 Company under the Companies Act, 2013.

Societies and Trusts are traditional forms of NGO registration, each with its own legal framework and governance structure. Section 8 Companies are incorporated under the Companies Act and are suitable for larger-scale operations with a specific focus on promoting charitable objectives.

For a Society: Memorandum of Association (MoA), Rules and Regulations (Bye-laws), and a list of governing body members. For a Trust: Trust Deed, details of Settlor(s) and Trustees, and address proof of the registered office.

After registration, NGOs can apply for tax exemptions under Sections 12A (for exemption from income tax) and 80G (for exemption to donors from income tax) of the Income Tax Act, 1961, with the Commissioner of Income Tax.

Section 8 Companies enjoy the benefits of limited liability for members, credibility, and access to corporate funding sources. They are eligible for tax exemptions and can engage in a wider range of activities compared to Societies and Trusts.

The registration process typically takes a few weeks to a few months, depending on the completeness of the application and the workload of the Registrar’s office.

Yes, foreign nationals and entities can register an NGO in India. However, there are specific guidelines and regulations under the Foreign Contribution (Regulation) Act, 2010 (FCRA) regarding foreign funding and operations of NGOs.

Post-registration, NGOs must maintain proper accounts, conduct regular meetings of the governing body, file annual returns with the Registrar, and comply with tax filing requirements as per the Income Tax Act.

Yes, NGOs can change their legal structure (e.g., convert from a Society to a Trust) with proper approvals and compliance with legal procedures as prescribed by the concerned Acts and authorities.

NGOs registered as Societies or Trusts typically do not require renewal of registration. However, they must ensure ongoing compliance with regulatory requirements and file annual returns as specified.

Overview
Services Covered
For Whom
Documents Required
FAQ's

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