Non-Profit Advisory

NGO & Social Sector

Whether you’re registering a trust or society, applying for NITI Aayog Darpan registration, or filing your CSR forms as a company, non-profit compliance has its own rulebook — separate from regular business registrations.

NGO & Social Sector

5 Services

Trust Registration

Society Registration

NITI Aayog / Darpan Registration

CSR-1 & CSR-2 Filings

File Form CSR-1 to register as an implementing agency, and CSR-2 to report your company's CSR spend correctly.

NGO Annual Compliance

Stay on top of your NGO's annual returns, audits, and regulatory filings to protect your tax-exempt status.

Understanding NGO registration and compliance

What this section covers

Non-profit organisations in India can be set up in three main legal forms, each under a different law:

Trust – a private trust is governed by the Indian Trusts Act, 1882, while public charitable trusts are registered under State public trust laws where they exist, or by registering the trust deed with the sub-registrar.
Society – registered under the Societies Registration Act, 1860 or the corresponding State Act, with a memorandum of association and rules and regulations.
Section 8 company – a non-profit company licensed under Section 8 of the Companies Act, 2013, with profits applied only to its objects.

This section covers setting up and running these entities: trust registration, society registration, NGO Darpan enrolment with NITI Aayog, CSR compliance, and ongoing NGO compliance. Tax exemption through 12A and 80G registration, and foreign contribution registration under the FCRA, are covered in the business registrations section and linked to this work.

Registrations and approvals are granted by the Registrar, the Income Tax Department, the Ministry of Home Affairs or the Ministry of Corporate Affairs, as applicable.

Who needs these services

Founders of a new charitable organisation choosing between a trust, a society and a Section 8 company.
Existing NGOs seeking government grants or schemes, which often require a unique ID from the NGO Darpan portal.
NGOs wanting CSR funding, which must be registered with the Ministry of Corporate Affairs by filing Form CSR-1 to act as an implementing agency, in addition to holding 12A and 80G registrations.
Companies covered by Section 135 of the Companies Act, 2013 – those meeting the net worth, turnover or net profit thresholds in the preceding financial year – which must form a CSR policy, spend the prescribed amount and report it.
NGOs with ongoing obligations such as accounts, audits, income tax returns, FCRA returns and filings with the Registrar.

How to choose between the services

Small, closely controlled charity: trust registration is often the simplest route, with trustees managing the property under the deed.
Membership-based organisation: society registration suits groups that want an elected governing body and member participation.
Larger organisation expecting institutional or CSR funding: a Section 8 company offers a corporate structure with regular MCA filings and is widely recognised by donors. Conversion of an existing trust to a Section 8 company is covered in the business structure section.
Already registered and seeking government grants: NITI Aayog Darpan enrolment.
Company with a CSR obligation: CSR compliance covers the CSR committee, policy, annual action plan, unspent-amount rules and the CSR disclosures in the board’s report.
Keeping an existing NGO in good standing: NGO compliance covers the annual cycle of accounts, audit, returns and renewals of 12A, 80G and FCRA registrations.

The right form depends on the objects, the expected funding sources and how the founders want the organisation governed. Tax exemption is not automatic with registration; 12A and 80G must be applied for separately.

All services in this section

Frequently asked questions

Which is better for an NGO: a trust, a society or a Section 8 company?

Each form suits different needs. A trust is generally simple to form and controlled by trustees. A society suits membership-based organisations with elected management. A Section 8 company has a more formal structure and regular MCA filings, which many institutional and CSR donors prefer. The choice depends on objects, funding plans, governance preferences and the State in which the organisation operates.

Does registering an NGO give tax exemption automatically?

No. Registration as a trust, society or Section 8 company only creates the entity. To claim exemption on its income, the organisation must obtain registration under the relevant income tax provisions (commonly referred to as 12A), and for donors to get a deduction it needs separate 80G approval. Both carry conditions on how income is applied and on annual filings.

What is NGO Darpan and is it mandatory?

NGO Darpan is a portal maintained by NITI Aayog on which voluntary organisations can enrol and obtain a unique ID. It is not a registration under any Act, but many government ministries and schemes require the Darpan ID to apply for grants. Some other registrations, such as the FCRA process, may also ask for it.

Which companies must spend on CSR?

Under Section 135 of the Companies Act, 2013, a company with net worth of ₹500 crore or more, turnover of ₹1,000 crore or more, or net profit of ₹5 crore or more in the immediately preceding financial year must comply with CSR requirements. Such companies generally spend at least two per cent of average net profits of the preceding three years, as per the Companies (CSR Policy) Rules, 2014.

Can any NGO receive CSR funds?

Not every NGO. Under the Companies (CSR Policy) Rules, 2014, an implementing agency must generally be a Section 8 company, registered trust or registered society holding the relevant income tax registrations, and must register with the Ministry of Corporate Affairs by filing Form CSR-1. Additional conditions may apply, so the current rules should be checked before seeking CSR funding.