How to Start an NGO in India: Complete Registration Process

India has lakhs of NGOs working in education, health, environment, women’s empowerment, and rural development. If you want to make a social impact, starting an NGO can be a rewarding path. But the process involves legal choices, paperwork, and tax registrations that confuse many first-time founders.

This guide explains how to start an NGO in India, step by step, in simple language.

What Is an NGO?

An NGO (Non-Governmental Organization) is a non-profit organization that works for social welfare rather than profit. Any surplus income is used only for the NGO’s objectives and cannot be distributed among members or founders.

In India, an NGO can be legally formed in three ways:

1. Public Charitable Trust
2. Society
3. Section 8 Company

Step 1: Define Your Mission and Vision

Before any paperwork, be clear about:

• The social problem you want to solve (education, health, environment, etc.)
• Your target beneficiaries
• Your area of work (village, city, state, or nationwide)
• How you will fund your work (donations, grants, CSR, crowdfunding)

A clear mission also helps you draft your NGO’s objectives, which are needed in every registration document.

Step 2: Choose the Right Legal Structure

1. Trust

• Governed by the Indian Trusts Act, 1882 (or state-specific laws)
• Minimum 2 trustees (usually 3 or more are preferred)
• Registered through a Trust Deed at the Sub-Registrar’s office
• Best for: family-run or small, focused charitable work

2. Society

• Governed by the Societies Registration Act, 1860 (and state laws)
• Minimum 7 members
• Registered with the Registrar of Societies by filing a Memorandum of Association (MoA) and Rules & Regulations
• Best for: membership-based, community-driven organizations

3. Section 8 Company

• Governed by the Companies Act, 2013
• Minimum 2 directors and 2 shareholders for a private company (a public company needs 3 directors and 7 members)
• Registered with the Ministry of Corporate Affairs (MCA)
• Best for: large-scale NGOs seeking CSR funding, foreign donations, and high credibility

Trust vs Society vs Section 8 Company

Feature	Trust	Society	Section 8 Company
Governing law	Indian Trusts Act	Societies Registration Act	Companies Act, 2013
Minimum members	2	7	2 directors + 2 members
Registered with	Sub-Registrar	Registrar of Societies	MCA / ROC
Compliance level	Low	Medium	High
Credibility with funders	Medium	Medium	High

Step 3: Choose a Unique Name

Your NGO’s name should:

• Be unique and not match any existing organization
• Not use restricted words (e.g., “National,” “Bank,” or government names) without permission
• Reflect your cause

For a Section 8 company, you apply for name approval through the MCA portal. For trusts and societies, check your state’s registration rules.

Step 4: Prepare the Documents

For the organization:

• Trust Deed / MoA & Rules / MoA & AoA (depending on the structure)
• Registered office address proof (electricity bill, rent agreement, or ownership proof)
• NOC from the property owner
• Passport-size photographs of members/trustees/directors

For members, trustees, or directors:

• PAN card
• Aadhaar card
• Address proof (passport, voter ID, driving licence)
• Email ID and mobile number
• DSC and DIN (only for Section 8 companies)

Step 5: Register Your NGO

Trust Registration Process

1. Draft the Trust Deed on stamp paper (the value varies by state).
2. Trustees sign the deed in the presence of two witnesses.
3. Submit it to the local Sub-Registrar’s office with the documents.
4. Receive the registered Trust Deed.

Society Registration Process

1. Prepare the Memorandum of Association and Rules & Regulations.
2. Get the documents signed by all founding members.
3. Submit them to the Registrar of Societies with the prescribed fee.
4. Receive the Registration Certificate.

Section 8 Company Registration Process

1. Obtain a Digital Signature Certificate (DSC) for directors.
2. Apply for a Director Identification Number (DIN).
3. File the incorporation application on the MCA portal using the SPICe+ form, which also covers name reservation, PAN, TAN, and other registrations.
4. File the MoA, AoA, and the declaration that the company is to be formed for charitable purposes.
5. Receive the Certificate of Incorporation and Section 8 licence.

Step 6: Get PAN and Open a Bank Account

After registration:

• Apply for the PAN card in the NGO’s name (Section 8 companies receive it with incorporation).
• Open a current bank account in the NGO’s name.
• Keep personal and NGO finances completely separate.

Step 7: Register for 12A and 80G

These two registrations are essential for tax benefits and donor trust.

12A registration exempts the NGO’s income from income tax, provided it is used for charitable purposes.

80G registration allows your donors to claim a tax deduction on their donations, which helps you raise funds.

Both are applied for online on the Income Tax portal using Form 10A. The NGO first receives provisional registration and later applies for final registration. Always check the latest rules on the Income Tax Department’s website, since section numbers and procedures have been updated under recent tax law changes.

Step 8: Other Important Registrations

• NITI Aayog Darpan Portal: register to get a Unique ID, which is required for most government grants.
• CSR-1 Registration: required if you want to receive CSR funds from companies.
• FCRA Registration: mandatory to receive foreign donations (apply through the Ministry of Home Affairs).
• GST Registration: needed only if you provide taxable services above the threshold.
• Shops & Establishment / local licences: may be required depending on your state.

Approximate Cost and Timeline

NGO Type	Approx. Timeline	Approx. Cost*
Trust	7–15 days	₹5,000 – ₹15,000
Society	15–30 days	₹8,000 – ₹20,000
Section 8 Company	15–30 days	₹15,000 – ₹30,000

*Costs vary by state, stamp duty, and professional fees. 12A/80G, FCRA, and other registrations are extra.

Annual Compliance for NGOs

After registration, make sure you:

• Maintain proper books of accounts
• File Income Tax Returns every year
• Get accounts audited where required
• File annual returns (AOC-4, MGT-7 for Section 8 companies)
• Renew 12A/80G and FCRA registrations on time
• Submit FCRA returns if applicable

Common Mistakes to Avoid

• Choosing the wrong legal structure
• Writing vague or very narrow objectives
• Mixing personal and NGO funds
• Skipping 12A and 80G registration
• Ignoring annual compliance filings