A Trust/NGO is a non-profit entity established for charitable, religious, social, educational, or cultural purposes. It operates under trust laws, societies registration acts, or the Companies Act (Section 8 Company) in India. Registering an NGO provides legal recognition, tax exemptions, and access to government grants.
1. Trust (Registered under the Indian Trusts Act, 1882)
o Governed by a trust deed.
o Ideal for charitable and religious activities.
2. Society (Registered under the Societies Registration Act, 1860)
o Requires a minimum of 7 members.
o Suitable for education, science, art, and culture-related activities.
3. Section 8 Company (Registered under the Companies Act, 2013)
o Functions like a company but without profit distribution.
o Provides greater credibility and access to foreign funding.
• Any individual or group of individuals with a charitable intent.
• Must have a well-defined purpose and objective.
• For trusts, a minimum of two trustees is required.
• Societies need at least 7 founding members.
• Section 8 Companies must have two directors and two shareholders.
• Legal Status: Enhances credibility and accountability.
• Tax Exemptions: NGOs can avail 80G and 12A benefits.
• Government Grants: Eligible for funding from government schemes.
• Foreign Donations: Can receive FCRA approval to accept international funds.
• Perpetual Succession: Registered NGOs continue to exist regardless of changes in members.
• PAN Card and Aadhaar Card of trustees/members.
• Address Proof (Utility bill/rent agreement) of the NGO office.
• Memorandum of Association (MOA) or Trust Deed.
• Declaration of Trustees/Directors.
• Section 8 Company applicants need Digital Signature Certificate (DSC) and Director Identification Number (DIN).
For Trust Registration:
1. Draft the Trust Deed: Define objectives, trustees, and beneficiaries.
2. Notarize and Register the Deed with the local Sub-Registrar Office.
3. Apply for PAN and 12A/80G Certification for tax exemptions.
For Society Registration:
1. Draft MOA and Bylaws defining the objectives and members.
2. File the application with the Registrar of Societies.
3. Obtain the Certificate of Registration after document verification.
For Section 8 Company Registration:
1. Apply for DSC and DIN for directors.
2. Reserve the name through the RUN facility on the MCA portal.
3. File INC-12 Form with MOA, AOA, and declaration.
4. Approval from the Registrar of Companies (RoC) and issue of Certificate of Incorporation.
• Guidance on selecting the right NGO type.
• Preparation and filing of documents with legal accuracy.
• End-to-end assistance in obtaining tax exemptions (12A & 80G).
• Ensures compliance with regulatory authorities.
• Expert support for grant applications and FCRA registration.
