Non-Governmental Organizations (NGOs) play a vital role in India’s social, economic, and cultural development. They operate independently of government control, working to promote education, health, environment, skill development, and social justice. Legal registration of an NGO gives it identity, credibility, and long-term sustainability. In India, NGOs can be registered as a Trust, Society, or Section 8 Company, depending on their objectives, governance structure, and scale of operation.
The purpose of NGO registration is to give a non-profit organization a legal framework for functioning and accountability. Registered NGOs can open bank accounts, receive donations, apply for grants, and avail tax exemptions under the Income Tax Act. Moreover, registration is mandatory for obtaining CSR funding from companies and foreign contributions under the FCRA Act. Without registration, an organization cannot legally represent itself as a recognized entity before any authority or donor.
An NGO is any voluntary group of individuals or institutions that works for the welfare of society without a profit motive. These organizations focus on public benefit activities like education, health, women empowerment, rural development, skill training, disaster relief, and environment protection. The Indian legal system provides three main frameworks for establishing an NGO — as a Public Charitable Trust, Registered Society, or Section 8 Company under the Companies Act, 2013.
Each structure differs in formation procedure, management system, and level of government oversight. Trusts and societies are governed by state-level authorities, while Section 8 Companies are regulated by the Ministry of Corporate Affairs at the national level.
The Indian Trusts Act, 1882 / State Trust Acts — applicable to public charitable trusts formed to promote philanthropy or welfare activities.
The Societies Registration Act, 1860 — applicable to organizations formed for promoting literature, science, fine arts, or charitable purposes.
The Companies Act, 2013 (Section 8) — applicable to non-profit companies formed for charitable purposes with national or international operations.
The basic eligibility for NGO registration includes at least two individuals (for Trust or Section 8 Company) or seven individuals (for Society) who are above 18 years of age and share a common objective of working for social good. Each organization must have a fixed registered office, clear objectives, and a lawful purpose that falls within the charitable domain.
A Public Charitable Trust is established when one or more persons (the settlors) transfer property or funds to trustees for public benefit. The objectives may include education, medical relief, or social upliftment. The legal instrument used to form a trust is called the Trust Deed, which outlines the name, objectives, powers, and responsibilities of trustees.
Trust registration is done at the office of the Sub-Registrar in the district where the trust operates. Once registered, the trust becomes a legal entity with perpetual existence. It can acquire property, open bank accounts, and receive grants. The trustees manage the trust and are bound by the clauses of the trust deed.
A Society is a voluntary association of persons who work together for a common charitable, literary, or cultural objective. It is governed by the Societies Registration Act, 1860. A society must have a minimum of seven members; if it wishes to operate nationwide, it must include members from different states.
The governing structure of a society includes a General Body and an Executive Committee (President, Secretary, Treasurer). The Memorandum of Association (MOA) defines the objectives, while the Rules & Regulations describe the operational procedures. Societies must hold annual meetings, file returns, and maintain transparency in operations.
A Section 8 Company is a non-profit entity incorporated under the Companies Act, 2013, with permission from the Ministry of Corporate Affairs. Unlike regular companies, its profits cannot be distributed to members; they must be used solely for charitable purposes. It enjoys the highest credibility and regulatory recognition, making it ideal for large NGOs, corporate foundations, or institutions seeking CSR or foreign funding.
A Section 8 Company requires at least two directors and two shareholders. The registration process involves applying through the MCA SPICe+ portal, obtaining Digital Signature Certificates (DSCs), Director Identification Numbers (DINs), and approval from the Registrar of Companies. It operates like a company but without the objective of profit.
PAN and Aadhaar of all founders, trustees, or directors
Passport-size photographs
Proof of registered office (electricity bill, rent agreement, or property paper)
No Objection Certificate from the property owner
Memorandum of Association or Trust Deed or MOA & AOA
Identity and address proof of members
Digital Signature Certificates (for Section 8 Companies)
All documents must be self-attested and filed along with the registration application in the prescribed format depending on the chosen structure.
Consultation and Structure Selection:
Determine whether the organization should be registered as a Trust, Society, or Section 8 Company based on its size, scope, and objectives.
Name Approval:
The proposed name must be unique and not violate any existing registered names under the relevant act.
Drafting of Legal Documents:
A Trust Deed, Memorandum of Association, and Rules & Regulations are prepared by professionals specifying aims, management structure, and operating principles.
Execution and Filing:
Documents are executed on non-judicial stamp paper (for Trusts) or filed digitally (for Section 8) with the respective authorities — Sub-Registrar, Registrar of Societies, or Registrar of Companies.
Verification by Authorities:
The concerned registrar verifies details, inspects premises if required, and reviews supporting documents.
Issuance of Certificate:
Once approved, the authority issues a Certificate of Registration, legally recognizing the NGO.
Post-Registration Compliances:
Application for PAN, TAN, bank account, and other tax or regulatory registrations such as 12A, 80G, CSR, and FCRA.
Registered NGOs can apply for tax exemptions under the Income Tax Act, which enhances their credibility and allows donors to contribute confidently.
12A Registration: Grants the NGO exemption from paying income tax on its surplus funds. It is mandatory for NGOs that wish to receive grants or donations.
80G Certification: Allows donors to claim tax deduction on the amount donated to the NGO. Both certificates are issued by the Income Tax Department and must be renewed periodically.
To obtain these, the NGO must submit audited financial statements, an activity report, and the details of trustees or directors. 12A and 80G status make an NGO eligible for government and CSR projects.
Foreign funding to NGOs in India is regulated under the Foreign Contribution (Regulation) Act (FCRA), 2010, amended in 2020. Any NGO receiving donations from outside India must be registered under FCRA. The Ministry of Home Affairs grants FCRA registration after verifying activities and financial records.
Eligibility conditions include three years of active operation, consistent audited accounts, and 12A registration. All foreign contributions must be received in a designated bank account at the State Bank of India, New Delhi. NGOs must maintain separate accounts for foreign funds and file annual returns (Form FC-4). Non-compliance can result in suspension or cancellation of registration.
Once registered, an NGO must maintain transparency and comply with statutory obligations. These include maintaining books of accounts, conducting annual audits, holding meetings, and filing annual reports.
Trusts must maintain trustee meeting minutes and accounts. Societies must submit an annual list of members and audited reports to the Registrar of Societies. Section 8 Companies must file ROC returns (AOC-4, MGT-7) and get their accounts audited annually.
Regular meetings of the Board of Trustees, Governing Body, or Directors help ensure accountability and effectiveness. NGOs must also adhere to their bylaws and avoid diverting funds for non-charitable purposes.
A group of teachers in Jaipur decided to start an organization to provide free evening classes for underprivileged students. After consulting with professionals, they registered their entity as a Section 8 Company under the Companies Act, 2013.
The application process included name approval, drafting of Memorandum and Articles of Association, and filing SPICe+ forms through the MCA portal. Within 12 days, they received the Certificate of Incorporation.
The NGO subsequently applied for PAN, TAN, 12A, and 80G registration. With these in place, they secured CSR funding from a local IT company to install digital classrooms.
Within two years, the organization expanded to five centres teaching 350+ students — a perfect example of how proper legal registration leads to growth and donor confidence.
| Feature | Trust | Society | Section 8 Company |
|---|---|---|---|
| Governing Law | Indian Trusts Act 1882 | Societies Act 1860 | Companies Act 2013 |
| Minimum Members | 2 Trustees | 7 Members | 2 Directors |
| Governing Body | Board of Trustees | Executive Committee | Board of Directors |
| Registration Authority | Sub-Registrar | Registrar of Societies | Registrar of Companies |
| Compliance Level | Low | Medium | High |
| Annual Audit | Optional | Mandatory | Mandatory |
| Legal Status | Local | State/National | National |
| Eligibility for CSR | Limited | Moderate | Excellent |
| FCRA Applicability | Difficult | Average | Ideal |
| Ideal For | Local charitable causes | Cultural/social groups | Large NGOs, foundations |
Improper drafting of objectives leading to rejection.
Use of existing or restricted names.
Missing signatures or address proofs.
Failure to maintain accounts and file annual reports.
Not renewing 12A, 80G, or FCRA on time.
Inadequate record-keeping of meetings and utilization of funds.
Professional guidance helps avoid these mistakes, ensuring smooth registration and long-term compliance.
Rajasthan Filings provides a complete solution for NGO registration and compliance across India. The process includes:
Consultation: Understanding your cause and recommending the best legal structure.
Documentation: Drafting Trust Deed, MOA, AOA, and legal affidavits by CA/CS experts.
Filing & Approval: Handling all government liaison until the certificate is issued.
Post-Registration: Support in PAN, TAN, GST, 12A, 80G, CSR, and FCRA registration.
Compliance Support: Annual filing, audit, and renewal reminders.
Our experienced team ensures zero rejection and timely delivery. We handle end-to-end documentation, legal drafting, and representation before registrars and departments.
NGOs are essential agents of social change. By obtaining proper registration, they gain legal recognition, transparency, and access to funding that helps them serve society effectively.
Whether you wish to form a Trust for local welfare, a Society for cultural promotion, or a Section 8 Company for large-scale development projects, legal compliance is the foundation of sustainability.
Rajasthan Filings offers a single-window solution for all forms of NGO registration — from planning to post-approval compliance. Our goal is to empower changemakers with legal clarity and administrative simplicity so they can focus on what truly matters — creating impact.
For professional NGO registration support and expert legal drafting, connect with our team today.
An NGO (Non-Governmental Organization) is a non-profit, voluntary group of individuals or institutions working for social, cultural, educational, or charitable objectives. It functions independently of government control and reinvests all income to promote its mission rather than distributing profits.
A Section 8 Company is most suitable for large or national NGOs because it provides stronger legal standing, corporate governance, and eligibility for CSR and foreign funding. It is regulated by the Ministry of Corporate Affairs and enjoys higher credibility with donors.
12A Registration exempts the NGO’s income from tax under the Income-Tax Act.
80G Certification allows donors to claim tax deductions on donations made to the NGO.
Both are essential for financial transparency and donor confidence and are mandatory for receiving government and CSR funding.
Yes. NGOs can receive foreign contributions only after obtaining FCRA (Foreign Contribution Regulation Act) registration from the Ministry of Home Affairs. The NGO must be at least three years old, have audited accounts, and receive funds only through a designated bank account approved under FCRA 2020.
Generally required documents include:
PAN & Aadhaar of all founders
Passport-size photos
Registered office proof and NOC from the owner
Draft Trust Deed / MOA / AOA / Rules & Regulations
Utility bill not older than two months
Digital signatures (for Section 8 Companies)
The timeline depends on the structure:
Trust – about 5 to 7 working days
Society – about 7 to 10 working days
Section 8 Company – about 10 to 15 working days
Rajasthan Filings handles end-to-end coordination to complete the process efficiently.
NGOs must:
Maintain proper books of accounts and get them audited annually
Hold board or governing-body meetings
File annual returns with the Registrar or ROC
Renew 12A, 80G, and FCRA certificates on time
Submit activity and utilization reports to donors and authorities
Yes. An existing Trust or Society can be converted into a Section 8 Company with approval from the relevant authorities and by fulfilling prescribed procedures under the Companies Act 2013. Rajasthan Filings provides complete assistance for such conversions.
Because we provide:
Legal drafting by expert CA / CS / Advocates
100 % online, pan-India registration support
Assistance in 12A, 80G, CSR, and FCRA registration
Transparent, compliant process with lifetime guidance
Proven track record of registering 1,000 + NGOs across India
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