Registering a Non-Governmental Organization (NGO) in India is essential for individuals or groups aiming to contribute to social causes, promote charitable activities, or work on public welfare. A registered NGO gains legal recognition, becomes eligible for tax exemptions, and can receive grants and donations.
Here’s a detailed guide on how to register an NGO in India.
1. Choose the Type of NGO
Before proceeding with registration, you must decide the legal structure of your NGO. In India, NGOs can be registered under three acts:
- Trust (Registered under the Indian Trusts Act, 1882) – Suitable for charitable activities.
- Society (Registered under the Societies Registration Act, 1860) – Ideal for groups working on educational, scientific, and social welfare.
- Section 8 Company (Registered under the Companies Act, 2013) – Suitable for large-scale charitable organizations with a corporate structure.
✅ Key Difference:
- Trust: Requires a minimum of 2 trustees.
- Society: Needs at least 7 members.
- Section 8 Company: Requires 2 directors and 2 shareholders.
2. Choose a Unique Name
Select a unique name for your NGO that is not similar to any existing registered organization or trademark.
- Check the availability of the name on the MCA portal and with the Registrar of Societies.
- Avoid names with religious or political connotations, as they may face objections.
3. Prepare the Legal Documents
To register an NGO, you need to prepare specific legal documents, including:
For Trust Registration:
- Trust Deed – Contains the objectives, details of trustees, and rules governing the trust.
- ID and address proof of the trustees.
- PAN card of the trust.
- Proof of the registered address.
For Society Registration:
- Memorandum of Association (MoA) – States the objectives and details of the governing body.
- Rules and Regulations – Defines the operational framework.
- ID and address proof of the members.
- Address proof of the NGO’s office.
For Section 8 Company:
- MoA and AoA (Articles of Association) – Defines the NGO’s objectives and rules.
- ID and address proof of the directors and shareholders.
- Digital Signature Certificate (DSC) for directors.
- Director Identification Number (DIN) for directors.
4. Apply for NGO Registration
Based on the type of NGO, you need to follow the respective registration process:
✅ Trust Registration:
- Draft the Trust Deed on a stamp paper.
- Submit it to the local sub-registrar office.
- Pay the applicable registration fee.
- Obtain the Certificate of Registration.
✅ Society Registration:
- Submit the MoA, rules, and regulations to the Registrar of Societies.
- Pay the registration fee.
- Upon approval, receive the Certificate of Registration.
✅ Section 8 Company Registration:
- Apply online through the Ministry of Corporate Affairs (MCA) website.
- File SPICe+ Form for name reservation and incorporation.
- Upload necessary documents (MoA, AoA, DSC, and ID proofs).
- Upon approval, you will receive the Certificate of Incorporation.
5. Obtain PAN and TAN
After registration, you need to apply for:
- PAN (Permanent Account Number) – Required for tax filing and financial transactions.
- TAN (Tax Deduction and Collection Account Number) – Required if your NGO deducts TDS.
6. Apply for 12A and 80G Certification
To avail tax benefits and attract donations, NGOs must apply for:
- 12A registration: Provides tax exemption for the NGO’s income.
- 80G certification: Allows donors to claim tax deductions.
- File an application with the Income Tax Department along with the NGO’s financial records and registration documents.
7. Open a Bank Account
Once registered, open a dedicated bank account in the NGO’s name.
- Submit the registration certificate, PAN card, and ID proofs.
- This account will be used for financial transactions and donations.
8. Compliance and Reporting
After registration, the NGO must comply with regulatory requirements, including:
- Annual filing of financial statements with the Income Tax Department.
- Maintaining proper accounts and records of activities.
- Renewing certifications (12A and 80G) when applicable.
Final Thoughts
Registering an NGO in India involves multiple legal steps, but it offers legal recognition, tax benefits, and eligibility for grants and donations. Choosing the right structure and complying with regulations ensures your NGO operates smoothly and effectively contributes to its social cause.
For professional assistance, consult a Chartered Accountant (CA) or legal expert to ensure proper compliance.
