Office Address

123/A, Miranda City Likaoli
Prikano, Dope

Phone Number

+0989 7876 9865 9

+(090) 8765 86543 85

Email Address

[email protected]

[email protected]

NGO Registration

Overview

NGOs, or philanthropic organisations, in India are governed mainly by three bodies-

  • Trust
  • Society
  • Not-for-profit Company, also known as Section 8 Company

TRUST

Trust Registration, is done in India by the Trust Act 1882. A Trust is created for the beneficial interest of the Beneficiary. We can broadly classify trusts into two categories:

  • Private Trusts
  • Public Trusts

Private Trusts help a specific person or group. Public Trusts, on the other hand, benefit the public or a changing class of people. Private Trusts are not philanthropic or religious like Public Trusts.

Requirements for the creation of a Trust

Settlor/Author

A property owner who wishes to create a Trust for another person or organisation.

Trustee

A person to whom the Settlor/Author bequeaths Trust Property in a bequest or declaration inter vivos.

Beneficiary

Whom the Trust benefits.

Objective

Trusts have a purpose. A Trust Deed or verbal agreement should indicate this purpose.

Trust Property

The Settlor must provide the Trustee movable/immovable property to create a Trust.

Trust Deed

The Settlor/Author and Trustee sign a document stating the Trust’s Objective and Beneficiary. If the Trust Property is movable and the Trust is constituted by will, no Trust Deed is needed.

PAN

The Trustee needs a Permanent Account Number to pay taxes for the Beneficiary(ies) (PAN). Form 49A should be submitted to the Assessing Officer in duplicate.

TAN

If the Trust needs to deduct tax at source for its workers or other staff managing or administering Trust Property, it must apply for a Tax deduction Account Number (TAN) in duplicate to the Assessing Officer in Form No. 49B.

FCRA Registration

If it wants foreign donations, a trust must register under Section 6(1), Foreign Contribution (Regulation) Act, 2010 (“FCRA”).

Separate account for Foreign Contributions (FC A/c)

The FCRA-registered Trust must open a separate account to collect overseas donations.

Separate set of records for foreign contributions

Every organization/individual must keep separate records for overseas donations and contributions.

Approval from RBI

In case where the beneficiary is a non resident, prior approval from RBI is required to that effect.

TIN Registration

Even if a Private Trust trades and manufactures goods and services without profit, it must register for a Taxpayer Identification Number (TIN) with its state’s Excise and Taxation Department. VAT and Service Tax Returns use this TIN.

Documents/Details Required for Trust Registration

Following self-attested documents of the members are required:

  • Trustees’ Aadhaar/Voter ID/PAN cards (compulsory).
  • Address verification (Voter ID, Passport, Driving license, etc.)
  • If your premise, ownership and sale deed and one registered office address proof document (like water, telephone, mobile bill or copy of bank passbook or net banking statement mentioning the address of the applicant).
  • If the property is rented, present the rent agreement with Landlord’s NOC.
  • Trustee passport photo.
  • Occupation, Email, Contact.

Trust Deed Registration

The settlor and two witnesses must sign the Trust Deed on appropriate Stamp Paper. The Local Registrar can register the Trust Deed after execution. The Registrar registers the Trust, keeps a copy, and returns the original to the settlor.

Requirements for the creation of a Trust

Physical Registration
  • Take all required paperwork and Trust Deed draft to the city Registrar’s office.
  • Pay your costs.
  • If satisfied, the registrar will complete the paperwork and schedule physical verification.
  • Next, prepare the deed on stamp paper, self-attested KYC copy, original KYC, and Settlors, and register the Trust.

Online Registration

Form 10A is necessary for trust registration. Application Form No. 10A requires these documents:

  • Where the trust is created, or the institution is established, under an instrument, self-certified copy of the instrument.
  • Where the trust or institution is created, or established, otherwise than under an instrument, self-certified copy of the document evidencing the creation or establishment.
  • Self-certified copy of Registrar of Companies, Firms and Societies, or Public Trusts registration.
  • Self-certified copy of any documentation proving adoption or modification of the objects.
  • Self-certified copies of the trust or institution’s annual accounts for the prior year or years (not more than three years immediately preceding the year in which the application for registration is made) for which such accounts have been made up.
  • Note on the trust or institution’s activities.
  • Self-certified copy of existing order granting registration under section 12A or Section 12AA, as applicable.
  • Self-certified copy of order of denial of application for grant of registration, if any.

SOCIETY

According to section 20 of the Society Act 1860, a society registration can be done for the following purposes:

  • Promotion of fine arts.
  • Diffusion of political education.
  • Grant of charitable assistance.
  • Promotion of science and literature.
  • Creation of military orphan funds.
  • Maintenance or foundation of galleries or public museums.
  • Maintenance or foundation of reading rooms or libraries.
  • Promotion or diffusion or instruction of helpful knowledge.
  • Collections of natural history.
  • Collections of mechanical and philosophical inventions, designs, or instruments.
Requirements for the creation of a Trust

PAN Card

Of all the members of the proposed society has to be submitted along with the application.

Residence Proof

Of all the members of the society also has to be submitted. The following can be used as valid residence proof:

  • Bank Statement
  • Aadhaar Card
  • Utility Bill
  • Driving License
  • Passport

Memorandum of Association

The memorandum of association has to be prepared, which will contain the following clauses and information:

  • The work and the objectives of the society for which it is being established.
  • The details of the members forming the society.
  • The address of the registered office of the society.

Rules & Regulations of the Society

The rules and regulations of the society also have to be prepared, which will contain the following information:

  • Rules and regulations by which the working of the society will be governed and the maintenance of day-to-day activities.
  • Rules for taking membership in society.
  • Details about the meetings of the society and the frequency with which they will be held.
  • Information about the Auditors.
  • Forms of Arbitration in case of any dispute between the members of the society.
  • Ways for the dissolution of the society.

Covering letter

A covering letter mentioning the objective or the purpose for which the society is being formed will be annexed to the beginning of the application. It will be signed by all the founding members of the society.

Proof of Address

A copy of the proof of address where the registered office of the society will be located, along with a NOC from the landlord, if any, has to be attached.

List of all the members

A list of all the governing body members has to be given along with their signatures.

Declaration

The president of the proposed society has to give a declaration that he is willing and competent to hold the said post.

Registrar's Process

The Registrar of Societies requires two copies of the above documents and fees. The registrar will sign and return the first copy after receiving the application and keep the second copy for approval. The registrar issues an Incorporation Certificate with a registration number after evaluating the documents. The signed Rules & Regulations and Memorandum must be filed with the society or state registrar for a fee. The registrar will register the society if the application is satisfactory.

COMPANY NOT FOR PROFIT / SECTION 8 COMPANY

Registered under The Companies Act, 2013, where it is proved to the satisfaction of the Central Government (Power delegated to ROC) that a person or an association of persons proposed to be registered under this Act as a limited company—

  • has in its objects the promotion of commerce, art, science, sports, education, research, social welfare, religion, charity, protection of environment or any such other object;
  • intends to apply its profits, if any, or other income in promoting its objects; and
  • intends to prohibit the payment of any dividend to its members.

The Central Government may, by licence issued in such manner as may be prescribed, and on such conditions as it deems fit, allow that person or association of persons to be registered as a limited company under this section without the addition to its name of the word “Limited” or “Private Limited,” and the Registrar shall, on application, in the prescribed form, register such person or association as a company unde “Limited” or “Private Limited.”

Request A Call Back

Ever find yourself staring at your computer screen a good consulting slogan to come to mind? Oftentimes.