NGO Registration – Trust & Society Registration

Register your NGO the right way

NGO registration in India can take three legal forms: a charitable trust, a society or a Section 8 company. Trusts and societies are quicker and simpler to set up and are well suited to local charitable, educational, religious and community work. Nevo Legal drafts your trust deed or memorandum and bye-laws, prepares the documents and guides you through registration in your state.

Trust, society or Section 8 company?

Trust registration

A public charitable trust is created by a settlor through a trust deed that names the trustees, sets out the charitable objects and explains how trustees are appointed and replaced. The deed is executed on stamp paper and registered with the sub-registrar – and in states such as Maharashtra and Gujarat, the trust is also registered with the Charity Commissioner. A trust needs at least two trustees and is controlled by its trustees, which makes it suitable when a small founding group wants to keep control.

Society registration

A society is a membership organisation registered under the Societies Registration Act, 1860 or the applicable state law. It needs a minimum number of members – generally seven – a memorandum of association with its objects, and rules and regulations (bye-laws) covering membership, elections, meetings and accounts. It is governed by an elected managing committee and files annual lists of office bearers with the Registrar in many states. Societies suit associations, clubs, educational and cultural bodies where wider participation matters.

The registration process

1. Structure and name – we help you choose the right form and a name that is available and acceptable to the registrar.
2. Drafting – the trust deed, or the memorandum and bye-laws, are drafted around your objects and how you want the NGO to be run.
3. Documents – ID and address proof of trustees or members, photographs, registered office proof and the owner's NOC.
4. Execution and filing – the documents are signed, stamped and filed with the registrar; for trusts, the settlor and witnesses appear before the sub-registrar.
5. Certificate – the registration certificate is issued, usually within 15–30 working days depending on the state.

After registration

• Bank account and PAN in the NGO's name.
• 12A and 80G registration – income tax exemption for the NGO and tax deductions for its donors. Apply early: donors and CSR partners look for both.
• NGO Darpan – registration on the NITI Aayog portal gives a unique ID needed for many government grants.
• CSR-1 – registration with the Ministry of Corporate Affairs to receive CSR funds from companies.
• FCRA registration – needed before accepting any foreign donation; it generally requires a few years of track record.

Yearly compliance for NGOs

An NGO with 12A or 12AB registration must keep proper accounts, get them audited where required, and file its income tax return every year. It must apply its income to its charitable objects within the limits set by tax law and keep records of donations, including donor details for 80G receipts. Societies and trusts may also have annual filings with their state registrar. Missing these can cost the NGO its tax exemption.

Need help choosing?

If you are unsure which structure suits your work, our team will compare a trust, a society and a Section 8 company for you before you file, based on who will run the organisation and where its funding will come from.