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Various Kinds of Registrations Applicable to NGOs |
Registration of an NGO
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A Non-Governmental Organisation (NGO) can run as a registered or non-registered group of people. However, it is better to get it registered under any preferred law, particularly when it is going to deal with the government frequently or interested to avail officially permitted public funds or foreign donations and grants. Before deciding for a particular kind of registration of an NGO, its various benefits should be understood in the wake of objectives set for its future activities. |
| Society |
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A Society is a democratic body registered under the Indian Societies Act, 1860. NGO intending to have an open participation of large number of people in its functioning and decision making must be registered as a Society. At times Registrar of Societies has the power to intervene in the elections of office-bearers and functioning of the organisation. |
| Trust |
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A Trust is a closer system of a registered body with limited membership. It can be a family trust or a public trust. Election of office-bearers is not compulsory. |
| Non-Profit Company |
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Under the provisions of Indian Companies Act, 1975, an organisation can be registered for charitable purposes as Non-Profit Company, meaning no profit of the company will be distributed among its promoters or directors. This is specially suitable for activities leading to economic welfare and micro-finance. |
| Cooperative Society |
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A Cooperative Society can run economic and business activities for the benefit of its members. |
| Waqf / Endowment |
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A Waqf or Endowment is also an NGO running according to the Waqf Deed. However, it does not avail the benefits enjoyed by a Society or Trust or a Non-Profit Company. |
| 12A of Income Tax Act |
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Registration of an organisation under the Clause 12 A of Indian Income Tax Act 1961 is required for preventing its income from deduction by the Department of Income Tax. |
| 80G of Income Tax Act |
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The provision of Clause 80G of the Income Tax Act provides tax exemption to a donor of a duly registered charitable body. |
| FCRA |
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NGOs intending to receive funds and donations from other countries should first registered under the provisions of Foreign Contribution Regulation Act, 1976. Either permanent registration or prior permission for a specific contribution can be sought from the FCRA Section of Ministry of Home Affairs. A registered NGO having existence for at least three years can be registered under this provision. |
| 35 (1&2) |
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| 35 AC |
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| Importing Goods for Charitable Purpose |
