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—register-ngo-society-trust-section8-2026 [2026/06/03 17:01] (current) – created - external edit 127.0.0.1
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 +{{htmlmetatags>metatag-keywords=(register NGO India 2026,Section 8 Company registration,Trust registration India,Society Registration Act 1860,Indian Trusts Act 1882,Companies Act 2013 section 8,12A 80G registration,FCRA registration,SPICe Plus INC-12,charitable trust deed,society memorandum,CSR funding NGO,MCA NGO portal,Form 10A 12A,Aaradhya Foundation)&metatag-description=(Step-by-step 2026 guide to registering an NGO in India — choose between Trust (Indian Trusts Act 1882), Society (Societies Registration Act 1860), or Section 8.)}}
 +
 +====== How to register an NGO (Trust / Society / Section 8 Company) ======
 +{{ :social:auto:register-ngo-society-trust-section8-2026.png?direct&1200 |How to register an NGO in India 2026 — RTI Wiki citizen guide}}
 +
 +
 +<WRAP info>
 +**Quick answer.** A non-profit in India can be registered in **three legal forms**: (1) **Trust** under the **Indian Trusts Act 1882** + state Public Trust Acts (e.g., Maharashtra Public Trusts Act 1950) — minimum 2 trustees, registered with the Sub-Registrar / Charity Commissioner; (2) **Society** under the **Societies Registration Act 1860** + state amendments — minimum 7 members, registered with the state Registrar of Societies; (3) **Section 8 Company** under **§8 of the Companies Act 2013** — minimum 2 directors, registered at MCA via SPICe+ + INC-12 + INC-13 + INC-14. After the entity exists, apply for **§12A registration** (income-tax exempt status) and **§80G** (donor tax-deduction) on **incometax.gov.in** via Form 10A — provisional 3 years, renewable 5 years. After 3 years of active operations, apply for **FCRA registration** at fcraonline.nic.in to receive foreign donations. Section 8 Companies are now the **preferred form** for grant funding, CSR donor acceptance, and FCRA — but cost more in compliance.
 +</WRAP>
 +
 +===== Dr Anjali's story — "Aaradhya Foundation incorporated in 54 days, ₹25 lakh CSR cheque in Q1" =====
 +
 +<WRAP center round box 80%>
 +//Dr Anjali Deshmukh, 41, paediatrician at a Mumbai hospital. Wanted to start an NGO focused on child nutrition in M-East ward slums. Had three potential corporate donors who insisted on Section 8 + §80G + FCRA before they would commit funds.//
 +
 +> "I considered all three forms. A trust would have been cheapest (₹2,000-3,000 stamp duty in Maharashtra) but the corporate CSR officers I spoke to were politely insistent: 'we prefer Section 8 — easier audit trail, easier FCRA later, MCA-registered'. So I went with Section 8 Company. I worked with a CS friend who guided me through SPICe+ on **mca.gov.in** at near-cost — total professional fee ₹6,000 (most outside quotes were ₹15-25k). On 8 August 2024 I reserved the name 'Aaradhya Foundation' via SPICe+ Part A — approved in 2 days. Then filed **INC-12** (Section 8 licence application) + **INC-13** (Memorandum of Association in the prescribed format with charitable objects) + **INC-14** (declaration by an advocate / CA / CS) + the SPICe+ Part B for incorporation — all together. ROC fee + stamp duty came to ₹8,500. The objects clause I drafted carefully — three specific charitable purposes (child nutrition, anaemia screening, cooked-meal supplementation), each backed by a measurable plan. ROC raised one query — wanted clarification on 'whether activities will be confined to India' — answered same day. **Section 8 Licence** issued 18 September 2024; **Certificate of Incorporation** with CIN U85100MH2024NPL... arrived **2 October 2024 — 54 days end to end**. I then immediately applied **Form 10A** for §12A and §80G on incometax.gov.in (this is now a single combined form). **Provisional approval came on 12 December 2024** — valid 3 years. With provisional 80G in hand, I approached the three corporate donors. The first one — a mid-sized pharma — wired **₹25 lakh CSR** to Aaradhya Foundation's HDFC current account on 18 January 2025. Their tax team filed Form CSR-1, claimed full §80G deduction (50% in their case). We hired our first nutritionist in February 2025 and started the slum-meal pilot in M-East ward by March. **Total cost of registration: ~₹14,500. Total Q1 funding raised: ₹25 lakh.**"
 +
 +—Dr Anjali, March 2025
 +</WRAP>
 +
 +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.
 +
 +===== What this is — and choosing your form =====
 +
 +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**.
 +
 +===== Step-by-step process — Section 8 Company (most modern) =====
 +
 +==== Step 1 — Decide directors, members, objects ====
 +
 +  * **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.
 +
 +==== Step 2 — Reserve the name (SPICe+ Part A) ====
 +
 +  * 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**.
 +
 +==== Step 3 — Prepare the documents bundle ====
 +
 +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.
 +
 +==== Step 4 — File SPICe+ Part B + INC-12 + INC-13 + INC-14 ====
 +
 +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.**
 +
 +==== Step 5 — ROC review ====
 +
 +  * 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).
 +
 +==== Step 6 — Open bank account + start operations ====
 +
 +  * 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).
 +
 +==== Step 7 — Apply Form 10A for §12A + §80G ====
 +
 +  * **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.
 +
 +==== Step 8 — Apply FCRA (after 3 years of operations) ====
 +
 +  * 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.
 +
 +===== Sample fee + form + timeline table =====
 +
 +<code>
 ++---------------------+-------------------+----------------+-----------+
 +| 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.    |           |
 ++---------------------+-------------------+----------------+-----------+
 +</code>
 +
 +===== Common reasons your NGO registration gets stuck =====
 +
 +  * **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).
 +
 +===== If stuck — the escalation ladder =====
 +
 +==== Rung 1 — MCA helpdesk (Section 8) ====
 +
 +  * **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.
 +
 +==== Rung 2 — State Registrar of Societies / Sub-Registrar / Charity Commissioner ====
 +
 +  * **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.
 +
 +==== Rung 3 — CIT(Exemptions) for §12A / §80G issues ====
 +
 +  * 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.
 +
 +==== Rung 4 — CPGRAMS ====
 +
 +  * 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.
 +
 +==== Rung 5 — Right to Information (RTI) ====
 +
 +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, (c) 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, (c) 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-for-beginners|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.
 +
 +===== FAQs =====
 +
 +**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, (c) 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.
 +
 +===== Related on RTI Wiki =====
 +
 +  * [[:register-startup-dpiit-2026|How to register your startup with DPIIT — sibling guide]]
 +  * [[:register-udyam-msme-2026|How to register your business as Udyam MSME — full guide]]
 +  * [[:apply-fssai-food-licence-2026|How to apply for an FSSAI food licence — sibling guide]]
 +  * [[:apply-gst-registration-2026|How to apply for GST registration — sibling guide]]
 +  * [[:rti-for-beginners|RTI in 12 simple steps — for first-time filers]]
 +  * [[:helplines:start|All Indian government helplines — one master directory]]
 +  * [[:forms:start|RTI forms + state-wise fee chart]]
 +
 +//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.//
 +
 +{{tag>ngo-registration trust-registration society-registration section-8-company companies-act-2013 indian-trusts-act-1882 societies-registration-act-1860 12a 80g fcra form-10a inc-12 inc-13 mca roc cit-exemptions rti-roc citizen-guide help-first 2026}}