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Get legal recognition, tax benefits, and open access to government and CSR funding. Fast & compliant registration process.

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Introduction and Its Compliance

NGOs (Non-Governmental Organizations), Societies and Trusts are non-profit entities formed for charitable, religious, educational, scientific, social welfare or similar purposes. These organizations play a vital role in serving the public and addressing societal issues.

They are governed by different laws in India: Trusts are registered under the Indian Trusts Act, 1882 (for private trusts) or applicable state trust acts (for public trusts). Societies are registered under the Societies Registration Act, 1860.

Compliances include maintenance of accounts, filing annual returns, audits, FCRA registration (for foreign contributions) and timely renewals and updates depending on the type of registration.

Why It Is Needed

Registration of an NGO, society or trust gives it a legal identity, making it eligible for government grants, tax exemptions, foreign donations (FCRA) and credibility among donors.

It also provides transparency, structure and legal protection to the activities being conducted. Without registration, it is difficult to open a bank account, sign contracts or gain public trust.

Benefits and Advantages

Legal Recognition

Registration provides the NGO or trust with a legal identity, allowing it to own property, enter into contracts and open a bank account in its name.

Tax Benefits

Registered NGOs can apply for tax exemptions under sections 12A and 80G of the Income Tax Act, benefiting both the organization and its donors.

Credibility & Trust

Legal status increases donor confidence, making it easier to raise funds from individuals, corporate and government bodies.

Access to Grants and Funding

Registered entities can apply for government schemes, CSR funds and even foreign contributions through FCRA registration.

Continuity

The organization can operate perpetually regardless of changes in its members or trustees, ensuring long-term impact.

Eligibility Criteria

Trust

  • Requires a minimum of two trustees (some states may need three)
  • Generally used for charitable or religious purposes

Society

  • Requires at least 7 members
  • One member must be from a different state (for national-level societies)

General

  • All members must be above 18 years of age and of sound mind
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Documents Required

Trust Registration

Trust Deed (with details of trustees, objectives, rules)
ID and address proof of all trustees
Passport-sized photos
PAN of trustees
Proof of registered office (electricity bill, rent agreement, NOC)

Society Registration

Memorandum of Association (MOA)
Rules & Regulations of Society
ID and address proof of all members
Address proof of office
Declaration by president and secretary

Steps for Getting Registration

1

For Trust

Draft Trust Deed → Notarize → Submit to Sub-Registrar → Get Registration Certificate

2

For Society

Draft MOA & Rules → Collect member proofs → Submit to Registrar → Receive Registration Certificate

FAQ

Can an NGO be run without registration?
Yes, but it cannot receive donations in its name, claim tax exemptions or enjoy legal recognition.
Can foreigners be part of a Trust or Society?
Yes, but there may be additional documentation and regulatory approvals required.
Do NGOs need to file tax returns?
Yes, even if they are exempted, annual income tax returns and audits are mandatory.
What is FCRA and is it required?
FCRA (Foreign Contribution Regulation Act) registration is needed to legally accept donations from foreign sources.
Can NGOs make a profit?
They can generate surplus but must reinvest it in the organization’s charitable activities. Profits cannot be distributed.
How to open a bank account for a Trust or Society?
After registration, use the certificate, PAN and trust deed/MOA to open a bank account in the organization's name.
Can a single person start an NGO?
For Trusts, at least 2 trustees are required; Societies need 7; and Section 8 Companies need 2 directors/shareholders.
Can an NGO run a business?
An NGO can run business activities if profits are utilized solely for the achievement of its charitable objectives.

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