Need Help With NGO Registration?
Get expert guidance on choosing and registering a Trust, Society, or Section 8 Company.
What Is an NGO in India?
Which NGO Structure Is Best for Your Objective: Trust, Society, or Section 8?
| Particulars | Trust | Society | Section 8 Company |
| Governing law | State trust laws | Societies Registration Act, 1860 | Companies Act, 2013 |
| Minimum people | 2+ trustees | 7+ members | 2 members, 2 directors |
| Main document | Trust Deed | Memorandum & Rules | MOA & AOA |
| Registered with | Sub-Registrar / Charity Commissioner | State Registrar of Societies | MCA |
| Best for | Small, founder-led work | Membership-driven community groups | CSR funding, grants, multi-state growth |
| Compliance | Low | Moderate | Highe |
- Pick a Trust if a small group of trustees will run things and your work stays mostly charitable.
- Pick a Society if you have at least seven committed members who'll hold regular meetings.
- Pick a Section 8 Company if you want institutional partnerships and corporate CSR money, and professional operations.
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Why Does the Right Structure Matter?
| Factor | Why It Matters |
| Legal recognition | Registration gives the organisation a recognised legal identity to open bank accounts, receive donations, and enter into agreements. |
| Tax benefits | Eligible registered organisations can apply for applicable 12A and 80G registrations to access tax-related benefits. |
| Foreign funding | Organisations must meet FCRA requirements before receiving foreign contributions. |
| CSR funding | Companies can contribute CSR funds only to entities that meet the eligibility and compliance requirements under the CSR framework. |
| Liability | The level and nature of liability can differ between a Trust, Society, and Section 8 Company. |
| Governance | Each structure has its own rules for trustees, members, directors, meetings, records, and ongoing compliance. |
Who Is Eligible to Start an NGO in India?
- A public-purpose objective. Social, charitable, educational, religious, or welfare-focused, never profit-driven.
- Adult founders. Every founder, trustee, member, or director must be 18 or older and have a valid PAN and Aadhaar. Minors can't hold any of these roles.
- A registered office. A valid address for registration and official communication.
- The right founding document. A Trust Deed, Society Rules, or MOA/AOA, depending on your structure.
- Compliance: You'll need to maintain accounts and records after registration; this isn't a one-time filing.
What Documents Do You Need to Start an NGO in India?
- PAN and Aadhaar for every founder, trustee, or director
- Passport-size photos
- Registered office proof: a recent utility bill, plus an NOC if it's rented
- Your founding document: Trust Deed, Society Rules, or MOA/AOA, depending on structure
- DSC and DIN if you're going the Section 8 route
How to Register an NGO in India: Step-by-Step Process
Real-Life Examples of NGO Registration in India
- Trust: Tata Trusts funds healthcare, education, and rural work through founder-led governance.
- Society: Bharat Scouts and Guides runs on elected bodies and a large membership base across states.
- Section 8 Company: Akshaya Patra Foundation feeds over 2 million children daily, backed by board-level compliance that lets it partner with government schools and corporate CSR donors.
How Much Does NGO Registration Cost?
| Structure | Estimated Total Cost | Timeline |
| Trust | ₹10,000–₹15,000 | 7–20 working days |
| Society | ₹10,000–₹25,000 | 20–45 working days |
| Section 8 Company | ₹8,000–₹15,000 | 10–25 working days |
What Comes After NGO Registration in India?
- NGO Darpan: a NITI Aayog ID many Central Government grants require
- Income-tax registration: Form 104 (provisional) or Form 105 (regular) under the Income-tax Act, 2025, effective 1 April 2026, still informally called "12A/80G"
- CSR-1: filed with MCA, required before you can run corporate CSR projects
- FCRA registration: mandatory before accepting any foreign contribution; never take foreign funds before approval
The RNPO Revolution: What the Income-tax Act, 2025 Changed
What Is an RNPO?
| Change | Impact |
| Unified registration | All NPOs are now RNPOs under a single framework |
| Fixed registration period | Registration is generally granted for five tax years (extendable to ten years for small NPOs meeting specified income thresholds) |
| Form 105 | New application form for RNPO registration under Section 332 |
| Form 107 | Order for grant of registration or approval |
| Form 10AB | Renewal application for RNPOs (deadline: September 2027 for March 2028 expiry) |
What Do Existing NGOs Need to Do Under the Existing RNPO System?
| Action | Deadline |
| Automatic reclassification | Already effective from 1 April 2026 |
| Renewal under Section 332 | By September 2027 (6 months before March 2028 expiry) |
| FCRA Form FC-6F | By 21 June 2027 (for existing FCRA-registered organisations) |
Not Sure Which NGO Structure to Choose?
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Frequently Asked Questions
Which NGO structure is best for my organisation?
Can one person register an NGO in India?
Is NGO registration completely online?
Does NGO registration provide automatic tax exemption?
Can a newly registered NGO receive foreign donations?
How long does NGO registration take in India?
What documents are required for NGO registration?
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Author
A Content Strategist at NGOExperts, who focuses on NGO registration, 12A and 80G registration, FCRA compliance, income tax filing for non-profits, and CSR funding guidelines in India. I research and write our compliance guides in collaboration with our in-house Chartered Accountants and Company Secretaries, so every article reflects current tax and regulatory requirements for the NGO and non-profit sector.
Written by Aabha Garg. Last updated on September 16, 2026




