NGO Registration in India: A Complete Guide

 

What is an NGO?

An NGO (Non-Governmental Organization) is a non-profit entity formed by individuals or groups working toward social, cultural, educational, or humanitarian goals. These organizations play a vital role in bridging gaps left by government efforts in areas like health, education, environment, and rural development.

Why Register an NGO?

Registering an NGO not only legitimizes your work but also opens up access to various benefits:

• Eligibility for government grants and foreign donations.

• Legal identity and protection.

• Enhanced public trust and credibility.

• Tax exemptions under Sections 12A and 80G of the Income Tax Act.

Types of NGO Registration in India

There are three main legal structures to choose from when registering an NGO:

1. Trust

• Governed by: Indian Trusts Act, 1882 (or state-specific acts).

• Suitable for: Charitable activities like orphanages, old-age homes.

• Minimum Members: Two trustees.

• Key Document: Trust Deed.

2. Society

• Governed by: Societies Registration Act, 1860.

• Suitable for: Cultural, educational, religious, or public welfare activities.

• Minimum Members: Seven (state-level), eight (national-level).

• Key Document: Memorandum of Association (MOA) and Rules & Regulations.

3. Section 8 Company

• Governed by: Companies Act, 2013.

• Suitable for: Professional and large-scale operations.

• Minimum Members: Two directors/shareholders.

• Key Document: Memorandum and Articles of Association (MOA & AOA).

Documents Required for NGO Registration

• PAN card of members.

• Aadhaar/Voter ID/Passport/Driving License.

• Registered office address proof.

• Passport-sized photographs.

• Governing documents like MOA, Trust Deed, or AOA depending on structure.

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Step-by-Step NGO Registration Process

1. Choose the Legal Structure

Select between Trust, Society, or Section 8 Company based on your goals and operations.

2. Prepare the Governing Documents

This includes a Trust Deed, MOA & Rules, or MOA & AOA depending on the structure.

3. Apply for Registration

• For Trusts: Submit documents to the local sub-registrar.

• For Societies: Apply at the Registrar of Societies in your state.

• For Section 8 Companies: Register via the Ministry of Corporate Affairs (MCA) portal.

4. Obtain Certificate of Registration

Once approved, you’ll receive a Certificate of Registration which makes the NGO a legal entity.

Post-Registration Requirements

• Apply for a PAN card in the name of the NGO.

• Open a bank account.

• Register under 12A and 80G for tax exemptions.

• Maintain proper books of accounts and annual filings.

Conclusion

Registering an NGO in India is a structured process that offers legal identity and numerous operational benefits. Whether you’re planning to serve your local community or launch nationwide welfare programs, registering as a Trust, Society, or Section 8 Company is the first step toward making a real impact. Choose the right structure, gather the documents, and follow the legal steps to ensure your noble cause is backed by a strong foundation.

For more info : https://www.psrcompliance.com/ngo-registration