NGO/Trust/Club/Society Registration

Registering an NGO (Non-Governmental Organization) in India involves several steps, and the specific process may vary depending on the type of legal structure you choose for your organization, such as a Society, Trust, or Section 8 Company. Here, I'll provide a general overview of the registration process for an NGO in India.

1. NGO Registration:
   • NGOs are typically registered under various Acts, including the Societies Registration Act, 1860, or the Indian Trusts Act, 1882, depending on the chosen structure.
   • For registration under the Societies Registration Act, a memorandum of association and rules and regulations must be submitted to the Registrar of Societies. The minimum number of members required varies from state to state.
   • For registration under the Indian Trusts Act, a trust deed must be created and signed by the trustees. There is no minimum or maximum limit for the number of trustees.
   • After registration, NGOs can apply for tax exemptions under Section 12A and 80G of the Income Tax Act to receive tax benefits and donations.
   • NGOs may also need to comply with the Foreign Contribution (Regulation) Act (FCRA) if they intend to receive foreign funding.
2. Trust Registration:
   • Trusts are registered under the Indian Trusts Act, 1882.
   • To register a trust, a trust deed must be created, which specifies the objectives and management structure of the trust.
   • The trust deed should be executed on non-judicial stamp paper and signed by the settlor and trustees.
   • Once the trust deed is prepared and signed, it should be registered with the local Registrar or Sub-Registrar.
   • Trusts can apply for tax exemptions under Section 12A and 80G of the Income Tax Act to receive tax benefits and donations.
3. Club Registration:
   • Clubs can be registered under the respective state's Societies Registration Act, if available, or they may choose to operate as unregistered entities.
   • The registration process for clubs involves submitting a memorandum of association and rules and regulations to the Registrar of Societies, similar to NGOs.
   • The specific requirements and procedures for club registration may vary by state.
4. Society Registration:
   • Societies can be registered under the Societies Registration Act, 1860, or the respective state's Societies Registration Act, if applicable.
   • The registration process for societies involves submitting a memorandum of association and rules and regulations to the Registrar of Societies.
   • The society must have a minimum number of members (usually seven or more) to be eligible for registration.
   • Once registered, societies can function for charitable, educational, literary, or scientific purposes.

1. Prepare the Necessary Documents:
   • Depending on the chosen legal structure, you will need to draft and prepare the relevant documents, such as the memorandum of association, rules and regulations (for societies), or a trust deed (for trusts).
2. Select a Name:
   • Choose a unique name for your NGO. Ensure that the name is not similar to the names of existing organizations, and it should not violate any trademark regulations.
3. Board of Trustees or Governing Body:
   • Identify and appoint the board of trustees or the governing body members, as per the requirements of your chosen legal structure. These individuals will be responsible for managing the NGO.
4. Registration Process:
   • Submit the necessary documents, including the memorandum, rules and regulations, trust deed, or Section 8 company documents, to the respective registration authority.
   • In the case of societies, you will need to submit the documents to the Registrar of Societies in your state.
   • For trusts, you will typically register with the local Sub-Registrar office.
   • If you opt for a Section 8 Company, the registration process will be with the Registrar of Companies (ROC).
5. Get a PAN Card:
   • After registration, obtain a Permanent Account Number (PAN) card for your NGO. This is required for financial transactions and tax purposes.
6. Apply for 12A and 80G Registration:
   • To avail of tax exemptions and benefits, you should apply for registration under Section 12A and Section 80G of the Income Tax Act, respectively. This can be done through an application to the Income Tax Department.
7. Bank Account:
   • Open a bank account in the name of the NGO using the registration documents and PAN card.
8. Compliance and Reporting:
   • Comply with the legal and tax regulations relevant to your NGO's structure.
   • Maintain proper accounting records and file annual returns with the relevant authorities.
9. FCRA Registration (if applicable):
   • If your NGO intends to receive foreign contributions, you must register under the Foreign Contribution (Regulation) Act (FCRA). The registration is done with the Ministry of Home Affairs.

Please note that the specific requirements and procedures may vary from state to state in India, and it's advisable to seek legal advice or consult with experts in NGO registration to ensure you follow the correct process and meet all regulatory obligations. Additionally, the registration process for Section 8 Companies may involve more extensive documentation and compliance requirements compared to societies and trusts.