Setting up a Non-Governmental Organization (NGO) in India is a meaningful way to contribute to social development. However, to gain legal recognition and avail tax exemptions, it’s essential to follow a proper registration process. Here’s a simple guide to help you understand the basics of NGO registration and getting 12A and 80G certifications.
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Choose the Type of NGO In India, NGOs can be registered under any of the following legal structures:
In India, NGOs can be registered under any of the following legal structures:
1.Trust (under the Indian Trusts Act, 1882)
2.Society (under the Societies Registration Act, 1860)
3.Section 8 Company (under the Companies Act, 2013)
NGO Registration Process
For Trust:
- Draft a trust deed.
- Have at least two trustees.
- Register with the local sub-registrar office.
For Society:
- Prepare the Memorandum of Association (MOA) and Rules & Regulations.
- Need minimum 7 managing committee members.
- Register with the Registrar of Societies in your state.
For Section 8 Company:
- Apply for name approval via RUN (Reserve Unique Name) on the MCA portal.
- Draft MOA and AOA.
- File INC-12 for a license under Section 8.
- Register through the Ministry of Corporate Affairs.
Apply for 12A Registration (Income Tax Exemption)
12A registration allows NGOs to be exempted from paying income tax on their surplus income.
Procedure:
- File Form 10A on the Income Tax portal.
- Submit required documents (registration certificate, PAN, activity reports, etc.).
- Once approved, the NGO is granted tax exemption under Section 12A.
Apply for 80G Registration (Donor Tax Benefits)
80G certification allows donors to claim tax deductions on the donations they make to your NGO.
Procedure:
- File Form 10AB on the Income Tax portal (for new applications).
- Submit documents like audited financials, registration certificates, etc.
- After approval, your NGO can issue 80G receipts to donors.
Key Documents Required
- NGO registration certificate
- PAN card of the NGO
- Trust deed / MOA & Rules / AOA
- Details of trustees or members
- Financial statements
- Activity reports
- Bank account details
Final Thoughts
Registering an NGO and obtaining 12A & 80G certifications enhances credibility and ensures compliance. It also encourages more donors to support your cause, knowing their contributions are tax-exempt. For smoother registration, consider consulting a legal or NGO expert.
