NGO Registration
A Non-Governmental Organization (NGO) is a legal entity that operates independently of the government to promote social welfare, education, healthcare, environmental protection, and other charitable causes. NGOs in India can be registered under three structures: Trust, Society, and Section 8 Company.
Trust Registration
A Trust is registered under the Indian Trusts Act, 1882 and is commonly used for charitable activities like education, healthcare, and relief for the poor.
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Key Features of a Trust
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Minimum two trustees required
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Governed by a Trust Deed
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Cannot be easily dissolved
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Ideal for long-term charitable projects
Society Registration
A Society is registered under the Societies Registration Act, 1860 and is ideal for cultural, educational, religious, and social purposes.​
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Key Features of a Society
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Minimum seven members required
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Governed by a Memorandum of Association & Rules and Regulations
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Greater flexibility in management
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Requires annual filings
Section 8 company
A Section 8 Company is registered under the Companies Act, 2013, and is suitable for organizations engaged in charitable activities like social welfare, arts, education, and science.
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Key Features of a Section 8 Company
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Minimum two directors and two shareholders required
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Cannot distribute profits among members
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Governed by the Companies Act, 2013
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Better credibility and funding opportunities
Tax Benefits & Exemptions for NGOs
NGOs in India can avail several tax exemptions to promote charitable work:
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80G Registration: Allows donors to claim tax deductions.
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12A Registration: Provides income tax exemption for NGOs.
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FCRA Registration: Allows NGOs to receive foreign funding.
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GST Exemption: Certain NGOs are exempt from GST based on their activities.
Frequently asked questions
