A Complete Guide to NGO Registrations in India: 12A & 80G, Trust, Society, and Section 8 Company

1. WHAT ARE NGOs AND WHY REGISTER THEM?
NGOs work for social causes without the aim of making profits. Examples include organizations for education, healthcare, environmental protection, and poverty eradication. Registering your NGO is crucial because it provides legal recognition, enables tax benefits, and boosts donor confidence. You can register an NGO in India as:
• Trust
• Society
• Section 8 Company
Each structure has its own purpose and registration process. Let’s understand them in detail.

2. TRUST REGISTRATION IN INDIA
What is a trust? A trust is a legal entity created to manage and use property or funds for charitable or religious purposes. Examples include schools, hospitals, and old-age homes.
How to Register a Trust?
1. Choose a Name: Select a unique name for your trust.
2. Prepare a Trust Deed: The trust deed is a legal document that defines the purpose of the trust, its trustees, and how it will function.
3. Select Trustees: A minimum of two trustees are required. They will manage the trust’s operations.
4. Stamp Duty and Registration: Pay the necessary stamp duty and register the trust deed with the local registrar. Both trustees and witnesses need to be present during the registration.
Documents Required:
• Trust deed
• ID proof and address proof of trustees
• Passport-sized photographs
• Address proof of the trust’s registered office
Advantages of Trust Registration:
• Legal recognition
• Tax exemptions under Section 12A and 80G
• Easy to attract donors

3. SOCIETY REGISTRATION IN INDIA
What is a society? A society is an association of individuals working together for charitable, literary, or cultural purposes. Examples include NGOs focused on education, art, or community development.
Process of Society Registration:
1. Choose a Name: Ensure the name is unique and doesn’t conflict with existing registered societies.
2. Draft Memorandum of Association (MOA): This document outlines the society’s objectives, member details, and governance rules.
3. Prepare Rules and Regulations: These include the roles and responsibilities of members, decision-making processes, and dispute-resolution mechanisms.
4. Submit Application: Submit the MOA, rules, and regulations along with other required documents to the Registrar of Societies.
5. Verification and Approval: After verification, the registrar will issue a registration certificate.
Documents Required:
• MOA and Rules & Regulations
• ID and address proof of members
• Address proof of the society’s office
• Covering letter signed by all members
Benefits of Society Registration:
• Legal identity for the society
• Ability to own property and open a bank account
• Eligibility for tax exemptions under 12A & 80G

4. SECTION 8 COMPANY FORMATION
What is a Section 8 company? A Section 8 Company is a type of non-profit organization registered under the Companies Act, 2013. It is ideal for NGOs focused on promoting commerce, art, science, sports, education, or charity.
Formation of Section 8 Company:
1. Apply for Name Approval: Submit your proposed name to the Ministry of Corporate Affairs (MCA).
2. Prepare Documents: Draft the Memorandum of Association (MOA) and Articles of Association (AOA).
3. Obtain Digital Signatures: Digital Signature Certificates (DSCs) are required for directors.
4. File Incorporation Forms: Submit Form INC-12 to the Registrar of Companies along with all necessary documents.
5. Approval and Certificate: After verification, you’ll receive a Certificate of Incorporation.
Documents Required:
• ID and address proof of directors
• MOA and AOA
• Declaration of compliance (Form INC-14 and INC-15)
• Address proof of the registered office
Why Choose a Section 8 Company?
• High credibility among donors and stakeholders
• Limited liability for members
• Tax exemptions and benefits