NGO & Charity
Services

Registration of public charitable trusts under the relevant state trust act.

• Trust deed drafting & vetting
• Registrar of Trusts application
• Post-registration PAN & compliance
• Multiple objects / activities covered

• Trust deed (stamp paper)
• Identity proof of all trustees
• Address proof of office
• Photographs of trustees

• Draft trust deed with all clauses
• Notarise on stamp paper
• Submit to Registrar of Trusts
• Receive trust registration certificate

Formation under Societies Registration Act 1860.

• MOA & rules drafting
• Governing body setup
• Multi-state registration advisory
• Certificate of registration

• Memorandum of Association
• Rules & regulations document
• Identity proof of all members
• Address proof of office

• Draft MOA & rules
• Get signatures of all members
• Submit to Registrar of Societies
• Receive registration certificate

Incorporation of non-profit Section 8 company under Companies Act 2013.

• SPICe+ incorporation filing
• MCA Section 8 licence (INC-12)
• Non-profit MoA & AoA drafting
• Post-incorporation compliance setup

• PAN & Aadhaar of all directors
• Address proof of registered office
• Director photographs
• Proposed MoA & AoA draft

• Apply for Section 8 licence (INC-12)
• Obtain CG approval
• File SPICe+ incorporation form
• Receive Certificate of Incorporation

Income tax exemption for NGOs under Section 12A/12AB.

• Provisional & regular 12AB registration
• Form 10A/10AB filing on e-portal
• Exemption on income applied for charity
• Renewal & re-registration support

• Trust deed / society registration
• MOA & rules of the entity
• Audited accounts (if available)
• Activity report of the NGO

• File Form 10A on e-filing portal
• Respond to IT department queries
• Attend scrutiny if required
• Receive 12AB provisional / regular certificate

Tax deduction eligibility for donors under Section 80G.

• Donor receipt format guidance
• 80G certificate for donors
• Provisional & regular 80G
• Renewal management

• 12A/12AB registration certificate
• Audited financials
• List of trustees / governing body
• Bank account details of NGO

• File Form 10A on e-portal for 80G
• Provide activity & utilisation details
• Respond to IT queries
• Receive 80G approval certificate

Foreign Contribution Regulation Act registration for receiving foreign donations.

• FCRA registration & prior permission
• Designated SBI New Delhi account
• MHA portal filing
• Annual FC-4 return support

• 3 years activity report
• Audited accounts for 3 years
• NGO registration certificate
• Board resolution for FCRA

• Open FCRA designated account (SBI New Delhi)
• File application on FCRA online portal
• Submit to Ministry of Home Affairs
• Receive FCRA registration certificate

Niti Aayog portal registration — mandatory for government grants.

• Unique ID on Darpan portal
• Government grant eligibility
• CSR funding eligibility
• Profile maintenance support

• NGO registration certificate
• PAN of the organisation
• Bank account details
• Activity details & key personnel

• Register on ngodarapan.nic.in
• Fill organisation profile
• Upload registration & PAN documents
• Receive unique Darpan ID

Ongoing statutory compliance for NGOs throughout the year.

• Income tax return filing (ITR-7)
• Mandatory audit under 12AB
• FCRA annual return (FC-4)
• 80G renewal & 12AB re-registration

• Books of accounts
• Audited financials
• Bank statements
• Donation receipts & utilisation details

• Prepare books & get audit done
• File ITR-7 on e-filing portal
• File FC-4 on FCRA portal
• Renew 80G & 12AB before expiry