Non-Governmental Organizations (NGOs) play a pivotal role in addressing societal issues, driving positive change, and advocating for the underprivileged. The foundation of every impactful NGO lies in its legal establishment – a process known as NGO registration. This article serves as a comprehensive guide to navigating the intricacies of NGO registration in India, empowering aspiring changemakers to embark on their journey of social impact.
NGO registration is a legal process that endows organizations with the official status required to carry out philanthropic activities. It serves as a gateway to credibility, transparency, and various benefits, including tax exemptions. In India, NGOs can be registered under different legal structures, such as Trusts, Societies, or Section 8 Companies.
Following are the different types of NGO Registration in India:
1. Trust Registration:
Process Overview:
- Drafting a Trust Deed in compliance with the Indian Trusts Act, 1882.
- Appointment of trustees and formation of a governing body.
- Submission of registration documents to the Registrar of Trusts.
- Obtaining tax exemptions under Section 12A and 80G.
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Documentation Requirements:
- Bill of electricity or water as address proof.
- Identity proof of at least two trustees (Voter ID, Driving License, Passport, Aadhaar Card).
2. Society Registration:
Process Overview:
- Drafting a Memorandum of Association (MoA) and By-laws in adherence to the Societies Registration Act, 1860.
- Formation of a Governing Council.
- Submission of registration documents to the Registrar of Societies.
- Obtaining tax exemptions under Section 12A and 80G.
Documentation Requirements:
- Name of the society.
- Address proof of the office.
- Identity proof of all nine members (Driving License, Passport, Voter ID, Aadhaar Card).
3. Section 8 Company Registration:
Process Overview:
- Drafting the Memorandum and Articles of Association under the Companies Act of 2013.
- Formation of a Board of Directors.
- Submission of registration documents to the Registrar of Companies (ROC).
- Obtaining tax exemptions under Sections 8(1) and 12A.
Documentation Requirements:
- Name of the Company for approval.
- Address proof of the office.
- Identity proof of all directors (Driving License, Passport, Voter ID, Aadhaar Card).