NGO & Social Welfare Entity Registration

NGO & Social Welfare Entity Registration – Key Highlights

• NGOs (Non-Governmental Organizations) are formed to serve charitable, social, religious, or educational purposes without profit motive.

• Can be registered under one of three legal structures:

  • Trust (under Indian Trusts Act, 1882)

  • Society (under Societies Registration Act, 1860)

  • Section 8 Company (under Companies Act, 2013)

• Choice of structure depends on operational scope, funding goals, and regulatory preference.

• Each structure offers a separate legal identity, enabling the NGO to own property, open bank accounts, and enter into legal contracts.

• Minimum member requirement varies:

  • Trust – at least 2 trustees

  • Society – minimum 7 members

  • Section 8 Company – minimum 2 directors/shareholders

• Main purpose must be promotion of education, health, environment, art, culture, poverty relief, or other public welfare objectives.

• Registration provides credibility, legal protection, and eligibility for government or CSR funding.

• Entities may apply for tax exemptions under Section 12AB and 80G of the Income Tax Act.

• Section 8 Companies offer higher transparency and credibility, suitable for larger NGOs or those seeking foreign funding (FCRA).

• Compliance depends on the type of entity chosen and includes annual reports, income tax returns, and audits where applicable.

• Registration timeframe ranges from 15 to 45 days based on the selected structure and jurisdiction.

• Professional assistance is advised to choose the right model and ensure long-term compliance.