NGO Registration
A Non-Governmental Organization (NGO) is a non-profit organization, a group or entrepreneurship of activists, individuals, voluntary, and social persons working for a charitable cause.
NGO Registration Service in India– An Overview
An NGO is a non-government organization with a charitable objective, for the betterment of the society in general. It can be started as a Trust, a Society or a Non-Profit Company [Section 8 Company], depending on the activity you wish to undertake.
In India, NGO is an umbrella term for all non-profit organizations including Trust, Society and Section 8 Company. Other names for such not-for-profit organizations are "Sangathan", "Sangh", "Sangam". Income tax exemption is available for all non-profit NGOs.
These are sometimes confused with non-profitable companies, which refers to a regular business is not making a profit.
At Vakilsearch, we will help you select the right option and guide you through the entire NGO registration process.
Documents required for 80G
- The application can only be made by a public charitable trust, registered society, recognized educational institution or an institution funded by the Government.
- The trust/institution applying for the certificate must be duly registered under the Societies Registration Act, 1860; or Section 25 of the Companies Act; or any other relevant Acts.
- Applicants of the certificate must not represent any religion based or caste and creeds based activity.
- The respective trust/institution should only utilize the donated funds for charitable purposes.
- The registered trust/institution should not hold any income which is not exempted.
- Entity’s pursuing any other businesses are required to maintain a separate account, so that the donations received are not confused with savings of any other kind.
- The applicant should have maintained the appropriate annual returns, accounting and book keeping before applying for the certificate.
- The recipient of the certificate must ensure the timely renewal of certificates, so as to receive the eligible tax benefits.
DOCUMENTS REQUIRED FOR 12AA
- Two signed and stamped copies of RC and MOA or Trust Deed
- No Objection Certificate from the landlord of the premises
- Copies of financial records like Audited Accounts of NGO of last 3 years or its inception, whichever is less
- Details of the activities performed by the NGO since its inception or last 3 years, whichever is less
- The applicant may also need to submit the copies of Accounts of the last few years
- A proof of welfare activities and Progress Report of NGO since its inception
- Books of Accounts and ITR, (if any from the time of inception)
- Original documents of the NGO such as Trust Deed, Rules and Regulations, Bye-laws etc
- Memorandum of Association and Articles of Association
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