NGO registration at a glance
- Legal forms
- Trust, Society or Section 8 Company
- Laws
- State trust laws & Registration Act / Societies Registration Act / Companies Act 2013
- Registered with
- Sub-Registrar or state trust authority / Registrar of Societies / Registrar of Companies
- Minimum people
- Trust: 2 trustees (common practice) / Society: 7 / Section 8: 2 directors
- Tax exemption
- Separate application under the Income-tax Act, 2025
- Government fee
- Depends on the state and structure
- Professional fee
- Get a Quote
- Timeline
- Depends on the registering office
What is NGO registration?
NGO registration gives a non-profit organisation a legal identity by registering it as a Trust, a Society or a Section 8 Company. Once registered, the NGO can open a bank account, receive donations and grants, sign agreements, and apply for tax benefits.
"NGO" (non-governmental organisation) is a general term — it is not a legal category by itself. A group running a free tuition centre, an animal shelter or a rural health camp can work informally, but without registration it cannot hold a bank account in its own name, receive tax-deductible donations or apply for most grants.
Each of the three legal forms has its own law, registering authority and rules for how the organisation is managed. Choosing the right one at the start saves trouble later, because converting from one form to another is not simple.
Trust vs Society vs Section 8 Company: which is better?
There is no single best option. A Trust suits a small group with a fixed charitable purpose, a Society suits member-driven organisations, and a Section 8 Company suits NGOs expecting larger funding, CSR partnerships or structured governance.
| Feature | Trust | Society | Section 8 Company |
|---|---|---|---|
| Governing law | State public trust law (where one exists) and the Registration Act, 1908 | Societies Registration Act, 1860 or the state's own Act | Companies Act, 2013 |
| Registered with | Sub-Registrar; state trust authority where required | Registrar of Societies (state) | Registrar of Companies (MCA) |
| Minimum people | Commonly 2 trustees | 7 members (1860 Act; states may differ) | 2 directors and 2 members |
| Governing document | Trust deed | Memorandum and rules & regulations | MOA and AOA |
| Management | Trustees | Governing body / managing committee | Board of directors |
| Changing management | As per the trust deed; can be rigid | By election as per rules | By resolution with MCA filings |
| Compliance load | Lower | Moderate | Higher — audit and yearly MCA filings |
| Can do microfinance under RBI exemption | No | No | Yes, within conditions |
State laws differ — Maharashtra, Gujarat and Rajasthan, for example, have their own public trust laws. We confirm the rules for your state before drafting.
Which type of NGO should you register? Real examples
A family wants to fund scholarships
A small group with a clear, fixed purpose and no need for wide membership.
Usually: TrustAn alumni or residents' welfare group
Many members who want to elect office-bearers and have a say.
Usually: SocietyA foundation planning CSR partnerships
Expects larger funding and wants governance that partners can verify through MCA records.
Usually: Section 8 CompanySmall loans for livelihoods
Wants to give micro loans to low-income people without NBFC registration.
Section 8 microfinance company →Who should register an NGO?
Anyone running — or planning — organised charitable work that involves money from others. Common areas include education, healthcare, women's and child welfare, environment, animal welfare, disaster relief, rural development, skill training, and art and culture.
If you are only volunteering occasionally with your own money, you may not need registration yet. Once you start collecting donations, hiring staff or applying for grants, registration becomes necessary.
Benefits of registering an NGO
- Legal identity — the NGO can hold property, sign agreements and sue or be sued in its own name.
- Bank account in the NGO's name, keeping donations separate from personal money.
- Eligibility for tax benefits — income-tax registration for the NGO and deduction approval for donors.
- Access to government grants through schemes that require an NGO Darpan ID.
- CSR funding from companies, once registered through Form CSR-1.
- Foreign contributions, after FCRA registration or prior permission.
- Credibility and continuity — the organisation continues beyond its founders.
Eligibility for NGO registration
Trust
- A settlor (the person creating the trust) and trustees — commonly at least two.
- Clear charitable objects written in the trust deed.
- An initial contribution (corpus) — no fixed legal minimum in most cases.
- A registered office address.
Society
- At least seven members under the Societies Registration Act, 1860 (state Acts may differ).
- A memorandum of association and rules & regulations.
- Objects such as charity, education, science, literature, art or social welfare.
Section 8 Company
- At least two directors and two members (private company), with one director resident in India.
- Charitable objects and a clause that profits will not be distributed.
- Digital signatures and DIN for directors.
Documents required for NGO registration
| Document | Trust | Society | Section 8 |
|---|---|---|---|
| PAN, ID & address proof of founders | Yes | Yes | Yes |
| Passport-size photographs | Yes | Yes | Yes |
| Office address proof & owner's NOC | Yes | Yes | Yes |
| Trust deed on stamp paper | Yes | Not needed | Not needed |
| Memorandum and rules / bye-laws | Not needed | Yes | Not needed |
| MOA (INC-13) & AOA | Not needed | Not needed | Yes |
| List of governing body members | Not needed | Yes | Not needed |
| DSC of directors | Not needed | Not needed | Yes |
| 3-year income & expenditure estimate | Not needed | Not needed | Yes |
Some states ask for extra documents such as affidavits or a covering letter. We share a checklist specific to your state.
How to register an NGO in India: step by step
Choose the structure, draft the governing document (trust deed, society memorandum and rules, or MOA/AOA), and file it with the right authority — the Sub-Registrar, the Registrar of Societies, or the Registrar of Companies. Then get a PAN and open a bank account.
Decide trustees and objects
Choose the trustees and write down exactly what the trust will do.
Draft the trust deed
Include objects, trustees' powers, how trustees are appointed or removed, and what happens to assets if the trust is dissolved.
Pay stamp duty
Execute the deed on stamp paper or e-stamp as per your state's rates.
Register with the Sub-Registrar
The settlor signs before the Sub-Registrar, usually with two witnesses and identity proof.
State registration, where required
In states with a public trusts law, the trust may also need registration with the state trust authority.
PAN and bank account
Apply for the trust's PAN and open a bank account in its name.
Gather members and choose a name
At least seven members (or as your state requires) and a name that isn't already registered.
Draft the memorandum and rules
Cover objects, membership, elections, meetings, accounts and dissolution.
Sign and prepare the application
Members sign the memorandum; prepare declarations and other documents your state requires.
File with the Registrar of Societies
Many states accept online applications; some need a physical visit.
Certificate of registration
Issued once the Registrar is satisfied with the application.
PAN and bank account
Apply for the society's PAN and open a bank account.
Get DSCs for directors
Needed to sign MCA forms.
Reserve the name
Through SPICe+ Part A on the MCA portal.
Draft MOA, AOA and projections
Charitable objects, a no-profit-distribution clause, and a three-year income and expenditure estimate.
File SPICe+ with the licence application
Along with declarations from a professional and each applicant.
Certificate of incorporation
Issued with the Section 8 licence; PAN and TAN are allotted.
Bank account
Open an account in the company's name.
What registrations does an NGO need after registration?
Most NGOs next apply for income-tax registration (so their income can be exempt) and donor-deduction approval (so donors get a tax benefit). Depending on funding plans, they may also need NGO Darpan, CSR-1 and FCRA.
| Registration | What it does | Who needs it |
|---|---|---|
| Income-tax registration (Section 332; earlier 12A / 12AB) | Makes the NGO's income eligible for exemption | Almost every NGO |
| Donor deduction approval (Section 354; earlier 80G) | Lets donors claim a tax deduction | NGOs raising donations |
| NGO Darpan ID (NITI Aayog) | Unique ID on the government's NGO portal | NGOs applying for government grants |
| CSR-1 (MCA) | Allows the NGO to implement companies' CSR projects | NGOs seeking CSR funds — usually after tax registrations |
| FCRA (Ministry of Home Affairs) | Permission to receive foreign contributions | NGOs receiving foreign donations — needs a track record, or prior permission |
New law from 1 April 2026: the Income-tax Act, 2025 replaced the 1961 Act. Registered NGOs are now called Registered Non-Profit Organisations, registration is under Section 332, and donor approval (earlier 80G) is under Section 354. Valid existing registrations continue. People still say "12A" and "80G", so we use both terms.
We handle these through our income-tax registration, 80G / Section 354 approval and NGO compliance services.
How much does NGO registration cost in India?
It depends on the structure and the state. You pay government charges — stamp duty and registration or filing fees — plus a professional fee. There is no single fixed amount for all NGOs.
| Cost head | Applies to | Amount |
|---|---|---|
| Stamp duty on trust deed | Trust | As per state rates |
| Registration fee | Trust / Society | As per state rules |
| MCA fees & stamp duty | Section 8 | As per MCA schedule and state rates |
| DSC | Section 8 | Depends on provider |
| Professional fee | All | Get a Quote |
How long does NGO registration take?
There is no fixed timeline. It depends on the structure, the registering office (Sub-Registrar, Registrar of Societies or Registrar of Companies), the state's process, and how complete your documents are. Queries or resubmissions add time. We prepare documents carefully to avoid avoidable delays, and update you at each stage.
Yearly compliance for NGOs
- All NGOs: proper books of accounts, a separate bank account, and income tax return filing.
- Registered non-profits under the Income-tax Act: audit and reports as prescribed, and rules on how income must be applied.
- Trust: any returns required under the state's public trust law.
- Society: annual filings with the Registrar of Societies where the state requires, such as the list of governing body members.
- Section 8 Company: statutory audit, AOC-4 and MGT-7/7A with MCA, board meetings and director KYC.
- FCRA-registered NGOs: separate FCRA returns and a designated bank account.
Common mistakes to avoid
- Choosing a structure only because it is cheapest, without thinking about future funding.
- Writing vague objects like "social work" — tax authorities may question the charitable purpose.
- Leaving out a dissolution clause stating that remaining assets go to another charitable body.
- Making only family members trustees with no governance — this can affect donor confidence.
- Delaying income-tax registration, so donations received meanwhile may be taxable.
- Accepting foreign donations without FCRA registration or permission.
- Using a personal bank account for NGO money.