How to register an NGO (Trust / Society / Section 8 Company)

India has roughly 33 lakh registered NGOs (NITI Aayog Darpan database) — but only about 1.6 lakh hold §80G and only ~16,500 are FCRA-active (MHA data). The rest are dormant or non-tax-effective. The choice of legal form, and the discipline of follow-up registrations (12A, 80G, FCRA) makes the difference between a “paper NGO” and one that can actually accept funding.

A non-profit “NGO” in India is not a single legal status — it is a working label for any of three statutory entities:

• Trust — created under the Indian Trusts Act 1882 (private trusts, all India) AND/OR the relevant state Public Trust Act for public charitable trusts (Maharashtra has a strong regime via the Maharashtra Public Trusts Act 1950 + Charity Commissioner; Tamil Nadu via the Tamil Nadu Hindu Religious and Charitable Endowments Act; Karnataka via various; many states have no separate Public Trust Act and rely on the 1882 Act + Sub-Registrar registration of the Trust Deed).
• Society — registered under the Societies Registration Act 1860 (central) along with state amendments (e.g., Karnataka Societies Registration Act 1960, Tamil Nadu Societies Registration Act 1975, West Bengal SRA 1961).
• Section 8 Company — incorporated under §8 of the Companies Act 2013 (replaces the old §25 of Companies Act 1956) for objects of “promotion of commerce, art, science, sports, education, research, social welfare, religion, charity, protection of environment, or any such other object”, which intends to apply its profits in promoting its objects and prohibits payment of dividend.

Side-by-side comparison:

• Trust — minimum 2 trustees; created by Trust Deed (registered at Sub-Registrar, stamp duty 2-8% of trust property in Maharashtra, lower in many other states); one-time registration, no annual filings with the Registrar (but Charity Commissioner annual return needed in Maharashtra/Gujarat); rigid governance — Trust Deed amendments require Court permission in many states; suited for one-family / dynastic charity.
• Society — minimum 7 members at first General Meeting; created by Memorandum of Association + Rules and Regulations (filed with state Registrar of Societies); annual filings of Members List + AGM Minutes + audited accounts to state Registrar; flexible governance — Society can amend MoA/Rules by special resolution; common for educational, cultural, sports, and professional NGOs.
• Section 8 Company — minimum 2 directors and 2 members for Pvt-style; MoA + AoA filed at MCA; ROC filings annually (financial statements via AOC-4, annual return via MGT-7); compliance load is highest of the three but trust signals are highest — preferred for CSR donor funding, institutional grants, FCRA, and external audit transparency.

Rule of thumb 2026:

• Want corporate / institutional funding + CSR + FCRA → Section 8 Company.
• Local educational / cultural / professional body with broad membership → Society.
• Family philanthropy, religious endowment, dynastic charity → Trust.

• Directors: minimum 2 (Pvt-style Section 8) or 3 (Public-style); maximum 15. Each needs a DIN (Director Identification Number) and DSC (Digital Signature Certificate, Class 3, ~₹1,500 each from Capricorn / eMudhra / Sify).
• Members: at least same as directors. Members hold “guarantee” (no shareholding) and contribute on winding-up.
• Object clauses: write 3-5 specific charitable purposes. Vague objects (“promotion of social welfare in general”) almost always trigger ROC objection. Be specific: “providing free supplementary nutrition to children in M-East ward of Mumbai”, “running anaemia-screening camps in BMC schools”, etc.

• Visit https://www.mca.gov.in → “MCA Services” → “SPICe+” → Part A.
• Propose 2 names. Names ending in “Foundation”, “Sansthan”, “Federation”, “Forum”, “Centre” are common and signal Section 8. Avoid trademarked terms (e.g., “Tata”, “Reliance”), restricted words (e.g., “Bank”, “Stock Exchange”) which need additional approvals.
• Fee: ₹1,000. Approval in 2-7 days. Reserved for 20 days.

For each director / first member:

• PAN (mandatory).
• Aadhaar (mandatory).
• Latest passport-size photo.
• Address proof (Aadhaar / Passport / Driving Licence / latest utility bill ≤ 2 months).
• DSC of all directors.

For the company:

• MoA in Form INC-13 — drafted in the prescribed Section 8 format. Object clauses must be charitable.
• AoA in Form INC-14 — Articles. Many use the model articles in Schedule I, Table F (modified for Section 8 — no dividend, etc.).
• INC-15 — declaration by each subscriber that the application is in conformity with the requirements of §8.
• Estimated annual income + expenditure for next 3 years (Annexure to INC-12).
• Statement of brief description of work proposed.
• NOC from premises owner + latest electricity bill of registered office address.
• Declaration by an Advocate / CA / CS in practice that all requirements of the Companies Act and rules have been complied with.

After name approval:

• Open SPICe+ Part B → fill company details, capital (Section 8 has no share capital structure but contribution to corpus by members), registered office, directors, etc.
• Attach INC-12 (Section 8 Licence application) — this is the form that requests the licence to be incorporated as Section 8.
• Attach INC-13 (MoA), INC-14 (Declaration), INC-15 (Subscriber declaration).
• Use the AGILE-PRO linked form to also obtain PAN, TAN, EPFO, ESIC, Profession Tax, GSTIN registrations in the same flow.
• Sign all forms with directors' DSCs.
• Pay stamp duty (state-dependent — Maharashtra ₹1,000; Karnataka ₹1,000; Delhi nil; Tamil Nadu varies) + ROC fee (₹2,000-6,000 depending on capital). Total typically ₹6,000 – ₹10,000.

• Routed to the relevant Registrar of Companies (jurisdiction by state of registered office).
• ROC reviews — may raise queries via email (most common: object clause needs sharpening, NOC format issue, name conflict).
• Respond to queries within 15 days.
• On approval: Section 8 Licence (Form INC-16) issued + Certificate of Incorporation with CIN.
• Typical timeline: 21-45 days end-to-end (Anjali's was 54 days, slightly above average due to object-clause query).

• Use COI + PAN to open current account. Most banks will ask for Section 8 Licence specifically + a board resolution.
• Issue receipts for contributions / donations from day one (handwritten or printed; later digitised).

• Form 10A is now a single combined form (since CBDT Notification 19/2021) for both §12A registration (entity-level income-tax exemption) and §80G (donor-side deduction).
• File at incometax.gov.in → “e-File” → “Income Tax Forms” → “Form 10A”.
• Required attachments: COI + PAN + MoA/AoA + activity report (for new entities, projected) + bank account + DSC of authorised signatory.
• Within 1 year of incorporation: file Form 10A → get provisional registration valid 3 years.
• At least 6 months before expiry of provisional OR within 6 months of commencement of activities (whichever is earlier): file Form 10AB → get regular registration valid 5 years, renewable.

• For receiving foreign donations.
• Eligibility: NGO must have been operating for at least 3 years AND have spent at least ₹15 lakh on its objects in those 3 years (FCRA Rules 2011).
• Apply at fcraonline.nic.in with Form FC-3A → MHA review (often 6-12 months).
• Alternative: Prior Permission (FC-3B) for a single specific donation from a single specific foreign donor — quicker but tied to that one donation.
• Designated FCRA bank account must be opened at State Bank of India, New Delhi Main Branch (00691) — mandatory since 2020.

+---------------------+-------------------+----------------+-----------+
| Form                | Stage             | Fee            | Timeline  |
+---------------------+-------------------+----------------+-----------+
| Trust Deed          | Trust registration| Stamp duty:    | 7-30 days |
| (state Sub-Reg.)    |                   | 2-8% of trust  | per state |
|                     |                   | property +     |           |
|                     |                   | ₹100-1,100     |           |
|                     |                   | reg fee        |           |
+---------------------+-------------------+----------------+-----------+
| MoA + Rules         | Society           | ₹50-500 +      | 30-60 days|
| (state Registrar    | (Societies Act    | varies by state|           |
| of Societies)       | 1860)             |                |           |
+---------------------+-------------------+----------------+-----------+
| SPICe+ Part A       | Section 8 name    | ₹1,000         | 2-7 days  |
|                     | reservation       |                |           |
+---------------------+-------------------+----------------+-----------+
| SPICe+ Part B +     | Section 8         | ₹6,000-10,000  | 21-45 days|
| INC-12 + INC-13 +   | incorporation     | (ROC + stamp)  |           |
| INC-14 + INC-15     |                   |                |           |
+---------------------+-------------------+----------------+-----------+
| DSC (per director)  | Pre-requisite     | ₹1,000-1,800   | 1-2 days  |
+---------------------+-------------------+----------------+-----------+
| Form 10A            | §12A + §80G       | NIL            | 30-90 days|
| (Income Tax)        | provisional       |                |           |
+---------------------+-------------------+----------------+-----------+
| Form 10AB           | §12A + §80G       | NIL            | 60-120 dy |
|                     | regular renewal   |                |           |
+---------------------+-------------------+----------------+-----------+
| FC-3A (FCRA)        | Foreign donations | ₹3,000 - 10,000| 6-12 mo   |
|                     | regular           |                |           |
+---------------------+-------------------+----------------+-----------+
| FC-3B (Prior Permit)| One-time foreign  | ₹3,000         | 3-6 mo    |
|                     | donation          |                |           |
+---------------------+-------------------+----------------+-----------+
| RTI to PIO ROC      | Incorporation     | ₹10 by IPO.    | 30-day SLA|
|                     | stuck             | BPL = free.    |           |
+---------------------+-------------------+----------------+-----------+

• Similar name already exists. SPICe+ Part A flags any close match. Try at least 2 distinct names with different cores.
• Object clause too vague. ROC consistently rejects “promotion of social welfare” without specifics. Write 3-5 measurable objects with target beneficiary, geography, and activity type.
• Director's other companies in default. If any director has another company that has not filed AOC-4 / MGT-7 for the past 2 years, MCA's “Active” check fails and SPICe+ rejects. Clear those defaults first.
• Stamp duty calculation error. Each state has its own rate; pay through the MCA stamp-duty linkage at the correct rate or it returns as “stamp duty short paid”.
• INC-15 declaration format wrong. The exact wording in Schedule II of Companies (Incorporation) Rules 2014 must be used; many drafts on the internet are outdated post-2018.
• NOC from premises owner missing or in wrong format. Must be on plain paper, signed by the actual owner, with their Aadhaar copy + latest electricity bill.
• For Trust: beneficiaries clause vague — Charity Commissioner in Maharashtra commonly rejects trust deeds where beneficiaries are not “an indeterminate but ascertainable section of the public”.
• For Society: less than 7 founding members, OR all 7 members from one family — many state Registrars treat as “non-bona fide”. Mix members across families.
• For 12A/80G: Form 10A filed before the entity has any activity record — CIT(Exemptions) may seek clarification on “intended activities”. Have a 1-page activity plan ready.
• For FCRA: less than 3 years old OR less than ₹15 lakh spent on charitable objects — application is not maintainable. Wait + spend, or use FC-3B (Prior Permission).

• Toll-free 1800-114-4422 (Mon-Sat, 9 am – 8 pm).
• Email: [email protected].
• Best for: SPICe+ portal errors, DSC issues, payment failures, name reservation stuck.

• Society: state Registrar of Societies office (usually under Cooperatives or Education Department).
• Trust: Sub-Registrar (general) or Charity Commissioner (Maharashtra/Gujarat) office.
• For Maharashtra/Gujarat trusts: charity.maharashtra.gov.in has online filing + tracking.

• Each state / region has a Commissioner of Income Tax (Exemptions). Find at incometax.gov.in → “Contact” → “CIT(Exemptions) Directory”.
• For 10A / 10AB pendency, write directly to CIT(E) of your jurisdiction.

• https://pgportal.gov.in:
  • For Section 8 issues: Ministry Corporate Affairs.
  • For §12A/§80G issues: Ministry Finance → Department of Revenue → Income Tax.
  • For FCRA issues: Ministry Home Affairs → FCRA Wing.

ROC, MCA, CIT(Exemptions), Charity Commissioner, FCRA Wing of MHA — all are public authorities under §2(h) of the RTI Act 2005.

RTI helps here when:

• Your Section 8 incorporation SRN has been pending beyond 30 days with no query — RTI to PIO, Office of the ROC (your jurisdiction) for: (a) status of SRN, (b) name of dealing officer, © reasons for delay.
• Your Form 10A for §12A/§80G is pending beyond 90 days at CIT(E) — RTI to PIO, CIT(Exemptions) for status + dealing officer name.
• Your FCRA application is pending beyond 12 months at MHA — RTI to PIO, FCRA Wing, Ministry of Home Affairs, North Block, New Delhi for: (a) status of FC reference number, (b) outcome of any field inquiry, © reasons for delay.
• You suspect a specific object clause has been treated differently in your case vs other similar NGOs — RTI for sample list of approved object clauses in similar NGOs registered in same quarter (anonymised).
• You were rejected for §80G and the rejection cites “activities not satisfactorily charitable” — RTI for the detailed noting and reasoning that led to that conclusion.

See: RTI in 12 simple steps.

RTI does NOT help here when:

• Your application is within the SLA (30 days for ROC; 90 days for §12A/80G; 12 months for FCRA) — wait it out.
• You disagree with rejection on substantive grounds (e.g., CIT(E) holds that your activities are commercial in nature) — file an appeal to ITAT under §253 within 60 days. RTI doesn't override merits.
• You want pre-approval / clarification on whether a specific activity will be treated as charitable — that's a substantive tax-law question. Apply for an Advance Ruling (where applicable) or consult a CA/lawyer; RTI doesn't give legal opinions.
• For FCRA cancellation appeals — file a writ petition; FCRA cancellations have specific judicial review routes (see Indian Social Action Forum v. Union of India, SC 2020).
• You want to know MHA's internal policy on country-specific FCRA approvals — these are exempt under §8(1)(a) of the RTI Act (sovereignty/foreign relations) and routinely refused.

Q. Trust vs Society vs Section 8 — quickest one-line decision?
For corporate funding + CSR + future FCRA: Section 8 Company. For local membership-driven body: Society. For family / religious / dynastic: Trust.

Q. Can a single person register an NGO?
No. All three forms need a minimum of 2 (Section 8 / Trust) or 7 (Society) people. There is no “one-person NGO” structure in India.

Q. Is §12A and §80G the same thing?
No. §12A is entity-level — it makes the NGO's income tax-exempt. §80G is donor-level — it lets the donor claim a tax deduction (50% or 100% of donation) in their own return. You usually need both. Form 10A now combines both applications.

Q. Can a Section 8 Company pay salaries to its directors?
Yes — provided: (a) salaries are reasonable for services rendered, (b) approved by the board, © disclosed in the annual return, and (d) the company has not declared dividend (which it cannot anyway). However, certain related-party rules apply — consult a CS/CA when paying >₹50,000/month per director.

Q. Can a foreigner be a member / director of an Indian NGO?
Yes — for Section 8, a foreign national can be a director (with DIN + DSC) and a member. For Trust and Society, depends on state law (most allow). However, FCRA imposes strict restrictions on foreign-controlled entities receiving foreign funds.

Q. My NGO is 2 years old; can I get FCRA?
No. FCRA Rules require 3 full years of operations + ₹15 lakh spent on charitable activities. Until then, use FC-3B (Prior Permission) for specific one-time foreign donations from named donors.

Q. Can my NGO accept CSR donations from companies?
Yes — but the company can only count it as CSR (under §135 Companies Act 2013) if your NGO is registered with MCA via Form CSR-1 (mandatory since 1 April 2021). File CSR-1 on mca.gov.in once your §12A is granted.

Q. Do I need separate state registrations to operate in multiple states?
For Section 8 Company: no — one CIN works PAN-India (intimate office addresses to ROC by INC-22).
For Society: yes in many states — operating in another state often needs registration there too (or at least an “All India” Society registered under multiple state acts).
For Trust: depends — if the original Trust Deed is wide enough and registered with the Charity Commissioner having pan-India recognition, may suffice; many states (like Maharashtra) require local Charity Commissioner registration.

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Last reviewed: 26 April 2026 by RTI Wiki editorial team. NGO registration thresholds, stamp duty rates, and FCRA rules are revised periodically — verify on mca.gov.in / incometax.gov.in / fcraonline.nic.in or write to [email protected] if you spot a stale figure.