NGO Registration Process in India

This article discusses based on empirical analysis in India the process of registration of an NGO, its objective and parameters of categorization.

An NGO (Non-Governmental Organization) in India can be registered under three categories: A Section 8 Company, Society, or Trust as the case may be depending on the operation of the Undertaking intending to promote the cause of social welfare.

Section 8 Company

A Section 8 company is a type of company incorporated under Companies Act, 2013 that has been formed with charitable objects of profit and that can be — to promote commerce, education, research, science, arts, literature, culture, charity, sports, skill development, social welfare, or any such other object as may be registered under the Companies Act, 2013. They must also appoint a minimum of two directors for a private company and three for a public one; there is no capital needed. These consist of identity proof, MOA & AOA, office proof and consent of the directors. It entails acquiring a DSC, getting the company name and finally, filing the incorporation documents through the online MCA portal.

Society Registration

A society is a nonprofit making group formed under the societies registration act of 1860, and the minimum number of members as required is seven and should have similarity of purpose that may be cultural, charitable or scientific purposes. Essential support documents are the covering letter, the MOA, the rules and regulation, affidavits and proof of residential and ownership. These documents have to be filed at the Registrar of Societies operating in the specified district.

Trust Registration

The Indian Trust Act of 1882 classifies a Trust as a legal entity, with at least two individuals creating the Trust, and desiring no improper gain, therefore it is charitable in nature. These documents are the trust deed, photographs, PAN cards, address proof, utility bills, and Income tax certificate for 12A and 80G. This includes giving the trust a name, preparing the trust deed, prepared the memorandum and articles of the trust and obtaining a registration certificate from the registrar.

Conclusion

These types of registration possess distinctive characteristics and procedures to guarantee the NGO’s compliance to its social, cultural or charitable mission. Thus, the recommended course of action is to consult a tax consultant or an advisor for the most up to date information.