NGO Registration, Tax Exemption & Compliance Services in India

An NGO in India can generally be established as a Section 8 Company, Charitable Trust or Society. The suitable structure depends on the organisation's objectives, governance, proposed activities and future funding requirements. Explore NGO Registration →

There is no single structure that is best for every NGO. A Section 8 Company offers a corporate governance framework, while a Trust or Society may be suitable depending on the organisation's objectives, members, location and operating model. Compare NGO Structures →

The requirement depends on the legal structure selected. A Section 8 Company, Trust and Society have different promoter, trustee, director or member requirements. The applicable state law may also affect Trust and Society requirements.

Documents generally include identity and address proof of the proposed members, trustees or directors, registered-office proof, photographs and documents relating to the organisation's proposed name and charitable objects. Exact requirements depend on whether you register a Section 8 Company, Trust or Society.

NGO registration cost and processing time vary according to the structure selected, state or jurisdiction, documentation, government fees and approval process. Before filing, the applicable requirements and expected professional and government charges should be confirmed.

12AB registration relates to the organisation's eligibility for income-tax exemption, subject to applicable conditions. 80G approval relates to eligible donors claiming tax deduction on qualifying donations. They serve different purposes and many eligible NGOs apply for both. Explore 12AB & 80G →

A newly established eligible charitable or religious organisation may apply under the applicable registration or provisional-registration framework, subject to its objects, activities, documentation and the Income Tax provisions applicable at the time of filing.

NGO Darpan provides an NPO with a unique Darpan ID. It is required in specified situations, including for NPOs seeking grants from Central Government Ministries or Departments, and is also relevant to certain 80G, FCRA and banking requirements.

CSR funding eligibility depends on whether the NGO satisfies the applicable requirements for an implementing agency under the Companies (CSR Policy) Rules. Eligible implementing agencies undertaking CSR activities on behalf of companies are required to register through Form CSR-1. Simply obtaining CSR-1 does not itself guarantee CSR funding.

Foreign contribution is regulated under the Foreign Contribution (Regulation) Act. Depending on the circumstances, an eligible organisation generally requires either FCRA registration or prior permission before accepting regulated foreign contribution. The correct route should be determined before receiving funds.

Annual compliance depends on the NGO's legal structure, registrations and activities. Requirements may include bookkeeping, financial statements, audit, income-tax return, donation reporting, MCA filings for Section 8 Companies and other applicable statutory filings.