Non Government Organisation (NGO) Registration in India: Types, Eligibility & Compliance Checklist

A An NGO is a non-profit organization that operates independently of the government and is typically established for charitable, social, educational, advocacy, or other public-benefit purposes.

A The most common structures are:
• Trust: Governed by trust law, created by a trust deed.
• Society: Registered under the Societies Registration Act, focuses on specific objectives.
• Section 8 Company: A company registered under Section 8 of the Companies Act, 2013, for charitable or not-for-profit purposes.

A NGOs are not "registered" in a single, overarching way. Instead, they are registered under one of the legal structures mentioned above (Trust, Society, or Section 8 Company). They may also seek additional registrations or certifications, such as:
• 12A Registration: For income tax exemptions.
• 80G Registration: For donors to claim tax deductions on donations.
• FCRA Registration: For receiving foreign contributions.
• NITI Aayog Registration: For partnering with the government.

A The minimum number of members varies depending on the legal structure:
• Trust: Generally requires a minimum of two trustees.
• Society: Varies by state, but generally requires a minimum of seven members.
• Section 8 Company: Requires a minimum of three directors.

A Key positions often include:
• Trustees/Governing Body Members/Directors: Responsible for the overall governance and management of the NGO.
• President/Chairperson: Leads the organization.
• Secretary/Treasurer: Handles administrative and financial matters.
• Other roles: May include program coordinators, project managers, and staff.

A The choice depends on various factors, including the objectives of the NGO, the level of control desired, and the target beneficiaries. Generally:
• Trusts: Offer more flexibility but can have less structured governance.
• Societies: Have a more defined membership structure and focus on specific objectives.

A The registration authority depends on the chosen legal structure:
• Trust: Register with the sub-registrar having jurisdiction over the trust's registered office.
• Society: Register with the Registrar of Societies in the respective state.
• Section 8 Company: Register with the Registrar of Companies (RoC) through the MCA portal.

A Government employees may be allowed to serve as trustees in some cases, but there might be restrictions or the need for prior permission. It is best to consult with legal experts on this matter.

A There is no minimum capital requirement in the strictest sense for starting an NGO. However, you will need funds to cover registration fees, operational expenses, and initial program costs. The actual amount depends on the scale and nature of your NGO's work.

A While not always a legal requirement for registration itself, having an office address is practically essential for an NGO to operate effectively and for official communication. A landline is not mandatory in most cases, but a functional communication channel is important.

A Government funding opportunities are available, but they are competitive. The process usually involves:
• Identifying relevant government schemes and grants.
• Preparing a detailed proposal outlining the NGO's project and budget.
• Applying to the concerned government department.
• Meeting eligibility criteria and complying with guidelines.

A Yes, a trust is taxable even without 12A registration. However, 12A registration provides exemption from income tax on the trust's income if it meets the necessary conditions.

A Covered in the registration process details.

A Varies based on the chosen legal structure.

A Various sources, including donations, grants, and government funding.

A 12A, 80G, and other exemptions, subject to meeting criteria.

A Good governance, transparency, and accountability are essential.

A Compliance with various laws, including income tax, FCRA, and labor laws.

A The process varies based on the structure and is governed by applicable laws.

A Yes, NGOs can own property in their name.

A The name should be unique and reflect the NGO's objectives.