01. What are the different types of NGO registration available in India?
In India, NGOs can be registered under three main categories:
Trust: Governed by the Indian Trusts Act, 1882. Suitable for public charitable trusts.
Society: Governed by the Societies Registration Act, 1860. Suitable for organizations working for the promotion of literature, science, or fine arts.
Section 8 Company: Governed by the Companies Act, 2013. Suitable for non-profit organizations intending to promote commerce, art, science, sports, education, research, social welfare, religion, charity, protection of environment or any such other object.
02. What are the basic requirements for registering an NGO as a Trust?
To register an NGO as a Trust, the following requirements must be met:
Trust Deed: A legal document that needs to be drafted on a non-judicial stamp paper.
Trustees: Minimum of two trustees are required.
Property/Assets: Details of the property or assets to be transferred to the Trust.
Registration: The Trust Deed needs to be registered with the local Registrar.
03. What documents are needed for registering an NGO as a Society?
The essential documents required for registering a Society include:
Memorandum of Association (MoA): Stating the society's name, objectives, names, addresses, and occupations of the governing body members.
Rules and Regulations: Outlining the functioning and management of the Society.
Governing Body: Minimum of seven members.
Address Proof: Registered office address proof.
Identity Proof: Identity proofs of all members of the governing body.
04. What are the steps to register a Section 8 Company?
The steps to register a Section 8 Company are as follows:
Obtain Digital Signature Certificate (DSC): For all proposed directors.
Director Identification Number (DIN): Apply for DIN for the proposed directors.
Name Approval: File for name approval with the Registrar of Companies (RoC).
File Incorporation Forms: Submit forms INC-12 (for license), SPICe (INC-32), e-MoA (INC-33), and e-AoA (INC-34) along with necessary documents.
Issuance of License: After verification, RoC issues a license under Section 8.
Incorporation Certificate: Upon issuance of the license, an incorporation certificate is provided.
05. What are the benefits of registering an NGO in India?
Registering an NGO in India offers several benefits:
Legal Recognition: Provides a legal identity to the organization, making it easier to enter into contracts and agreements.
Tax Exemption: Eligibility to apply for income tax exemptions under Section 12A and 80G of the Income Tax Act.
Funding Opportunities: Access to government grants, foreign donations (subject to FCRA compliance), and other funding options.
Credibility and Trust: Enhances the credibility of the organization in the eyes of donors, beneficiaries, and government authorities.
Perpetual Succession: The NGO continues to exist even if there are changes in membership or trustees.