Decide the Legal Structure of Your NGO
Option | Best For | Governing Law | Key Points |
Trust | Charitable & religious activities | Indian Trusts Act, 1882 (Private Trusts) / Public Trust Acts (State-wise) | Easy & inexpensive; governed by Trustees |
Society | Educational, cultural, literary, social welfare | Societies Registration Act, 1860 | Managed by Governing Body/Managing Committee |
Section 8 Company | Corporate structure; higher credibility & accountability | Companies Act, 2013, Section 8 | Requires more compliance; limited liability |
Choose a Unique Name for Your NGO
- The name should reflect your mission clearly.
- It should not be similar to any existing NGO/company.
- For Section 8 company, apply for name approval with MCA.
Prepare Required Documents
For Trust:
- Trust Deed on non-judicial stamp paper (amount varies by state)
- List of Trustees with details & signature
- Proof of registered office address
- ID & address proof of trustees
For Society:
- Memorandum of Association (MOA)
- Rules & Regulations / Bye-laws
- List of Governing Body members with signatures
- Proof of registered office address
For Section 8 Company:
- Name approval from MCA (RUN application)
- MOA and Articles of Association (AOA)
- Declaration by professionals (advocate/CA/CS)
- Identity/address proofs of directors and members
- Registered office proof
Obtain PAN & Open Bank Account
- Apply for PAN in the NGO’s name.
- Open a bank account in the NGO’s name with the registration certificate and PAN.
Apply for Tax Exemptions and Registrations
- Section 12A Registration: For income tax exemption on NGO income.
- Section 80G Registration: So donors get tax benefits.
- FCRA Registration: If NGO plans to receive foreign donations.
Maintain Records & Compliance
- Maintain statutory registers, minutes of meetings, and accounting records.
- Conduct regular audits by a Chartered Accountant.
- File annual reports and returns with respective authorities.
