NGO (Non-Governmental Organization) Registration

What is an NGO in India?

An NGO (Non-Governmental Organization) is a non-profit organization that works towards social, environmental, cultural, and humanitarian causes without being influenced or controlled by the government. NGOs in India play a crucial role in addressing various societal issues, such as poverty alleviation, education, healthcare, women's empowerment, child welfare, and environmental protection. They operate in a variety of sectors and are often involved in advocacy, community development, and implementing welfare programs.

In India, NGOs can be registered as a Trust, Society, or a Section 8 Company (under the Companies Act, 2013). These registrations enable the NGO to legally operate, receive funding, and avail tax benefits under Section 12A and 80G of the Income Tax Act, 1961.

Types of NGO Registration

NGOs can be registered under various legal frameworks in India, including:

1)     Trust Registration:

o    Governed by the Indian Trusts Act, 1882.

o    Suitable for charitable and religious purposes.

2)    Society Registration:

o    Governed by the Societies Registration Act, 1860.

o    Ideal for promoting art, culture, education, and social welfare.

3)    Section 8 Company Registration:

o    Governed by the Companies Act, 2013.

o    Best for organizations with a specific charitable or non-profit agenda.

Legal Provisions Governing NGO Registration

Ø  Indian Trusts Act, 1882: Regulates trusts and their formation.

Ø  Societies Registration Act, 1860: Governs societies formed for charitable or social purposes.

Ø  Companies Act, 2013 (Section 8): Governs non-profit companies.

Ø  Foreign Contribution Regulation Act (FCRA): Regulates foreign funding received by NGOs.