What is NGO Registration?
NGO Registration is the process of legally formalizing a non-profit organization in India. It gives the organization a legal identity, allowing it to own assets, open bank accounts, and work towards charitable objectives like education, healthcare, poverty alleviation, and environmental protection.
In India, an NGO can be registered under three main acts: The Indian Trusts Act (Trust), The Societies Registration Act (Society), or The Companies Act (Section 8 Company).
Types of NGO Registration
Choose the structure that best fits your goals:
- Trust: Best for family-run charities or closed groups. Easy to register, governed by a Trust Deed. Requires min. 2 trustees.
- Society: Best for democratic groups with open membership (e.g., RWAs, clubs). Governed by a Memorandum of Association (MOA). Requires min. 7 members.
- Section 8 Company: Best for large-scale operations seeking corporate funding and credibility. Regulated by the Ministry of Corporate Affairs (MCA). Requires min. 2 directors.
Benefits of Registering an NGO
- Legal Status: The NGO becomes a separate legal entity capable of entering contracts and suing/being sued.
- Tax Exemptions: Registered NGOs can apply for 12A registration to get income tax exemption.
- Donor Benefits: With 80G registration, donors can claim tax deductions on their donations.
- Funding Access: Essential for receiving government grants, CSR funds, and foreign donations (FCRA).
- Credibility: Enhances trust among beneficiaries, donors, and the public.
Documents Required
The documentation varies slightly by type, but generally includes:
- Identity Proof: PAN Card and Aadhaar/Voter ID/Passport of all founders/trustees/directors.
- Address Proof: Utility bill (Electricity/Water) of the registered office.
- Ownership Proof: Rent agreement + NOC from landlord, or property papers if owned.
- Photographs: Passport-sized photos of all members.
- Draft Documents: Trust Deed (for Trust), MOA & Rules (for Society), or MOA & AOA (for Section 8).
Registration Process
For Trust:
- Draft the Trust Deed on stamp paper.
- Visit the local Sub-Registrar office with two witnesses.
- Sign and register the deed.
For Society:
- Draft MOA and Rules & Regulations.
- Submit application to the Registrar of Societies (state-level).
- Pay fees and get the certificate.
For Section 8 Company:
- Apply for DSC (Digital Signature) and DIN (Director ID).
- Reserve name via MCA portal (SPICe+ Part A).
- File incorporation forms (SPICe+ Part B) with MOA/AOA.
- Get Certificate of Incorporation (COI), PAN, and TAN.
Comparison: Trust vs. Society vs. Section 8
| Feature | Trust | Society | Section 8 Company |
|---|---|---|---|
| Statute | Indian Trusts Act, 1882 | Societies Registration Act, 1860 | Companies Act, 2013 |
| Min. Members | 2 Trustees | 7 Members | 2 Directors |
| Registration Authority | Sub-Registrar (State) | Registrar of Societies (State) | MCA (Central) |
| Credibility | Moderate | Moderate | High |
| Annual Compliance | Low | Medium | High |
