Registration of Trusts, Societies & Section 8 Companies

What is NGO registration?

An NGO or non-profit in India usually takes one of three legal forms: a public charitable trust, a registered society, or a Section 8 company. Each is set up under a different law, with different rules on governance, control, transfers and compliance.

Choosing the right form matters, because it's hard to change later and it affects how donors, government bodies and foreign funders see the organisation. Registration is also the first step before income tax registration under 12AB and 80G, and FCRA registration for foreign funds.

The key terms

The three main forms:

Public charitable trust

Created by a trust deed, registered with the Sub-Registrar, and managed by trustees.

Society

An association of at least seven members registered under the state's Societies Registration Act, managed by a governing body.

Section 8 company

A company licensed under the Companies Act to promote charitable objects, with profits applied only to those objects.

Trust deed / memorandum

The founding document setting out objects, governance and rules.

Non-profit clause

A bar on distributing income or assets to members or trustees.

Dissolution clause

Surplus assets on dissolution go to a similar organisation, not to members.

Governance

How decisions are made — by trustees, a governing body, or a board of directors.

Why the choice matters

The legal form affects the organisation for years:

Control

Trusts can stay closely controlled; societies and companies have more democratic governance.

Credibility

Section 8 companies are often preferred by CSR and institutional donors.

Compliance load

Section 8 companies have the heaviest compliance; trusts the lightest.

Flexibility

Changing objects or governance is easier in some forms than others.

Tax registration

All three can obtain 12AB and 80G registration.

Foreign funding

All three can apply for FCRA registration after meeting conditions.

Permanence

Changing the legal form later usually means creating a new entity.

Who is this for?

Religious trusts and endowments have additional rules under state laws; we advise on those separately.

Trust, society or Section 8 company?

How the three forms compare:

What we'll need from you

Objects

What the organisation will do.

Founders' details

PAN, Aadhaar, address proof and photos.

Registered office

Address proof and owner's NOC.

Name

Proposed names, checked for availability.

Governance choices

Trustees, governing body or directors, and their terms.

Initial corpus

The settlement or initial contribution.

Pricing depends on the form chosen; government and stamp duty costs are extra.

How registration works

Our approach:

1. 1

   Choose the form

   We help you pick the right structure for your goals and funders.

2. 2

   Draft documents

   Trust deed, society memorandum and bye-laws, or company MoA and AoA are drafted.

3. 3

   File

   Documents are registered with the Sub-Registrar, Registrar of Societies, or ROC.

4. 4

   PAN and bank

   PAN is obtained and a bank account opened.

5. 5

   Tax registrations

   12AB and 80G applications are filed.

6. 6

   Other registrations

   CSR-1, NGO Darpan and others as needed.

After registration

Getting ready to operate:

12AB and 80G

Apply promptly — provisional registration is granted for an initial period.

Books

Maintain proper accounts from day one.

Meetings

Hold and minute trustee, governing body or board meetings.

Annual filings

File with the relevant registrar each year.

NGO Darpan

Register on NGO Darpan if you seek government grants.

CSR-1

File CSR-1 if you want to receive CSR funds.

Benefits and responsibilities