At a glance
| Structure | Law | Registered with | Minimum people | Our fee |
|---|---|---|---|---|
| Public charitable trust | Registration Act, 1908, plus state public trust law where it exists | Sub-registrar (plus the state public trust authority where a public trust Act applies) | A settlor and trustees (two or more trustees is the usual practice) | From ₹9,999 |
| Society | Societies Registration Act, 1860 or the state's own Act | State Registrar of Societies | 7 under the 1860 Act | From ₹4,499 |
| Section 8 company | Companies Act, 2013, section 8 | Registrar of Companies, through SPICe+ | 2 directors and 2 members (private) | From ₹4,499 |
What NGO registration means
NGO registration means giving your charitable work a legal form, so it can open a bank account, hold property, sign contracts and apply for tax approvals. "NGO" is not a legal category in Indian law. It is a common name for three not-for-profit structures.
- A public charitable trust, created by a trust deed in which a settlor transfers money or property to trustees for charitable objects. Read our trust registration guide for the deed and process.
- A society, formed by a group of people who sign a memorandum and rules and register them with the state Registrar of Societies. We are building a detailed society registration guide.
- A Section 8 company, a company formed under section 8 of the Companies Act, 2013 to promote objects such as charity, education, social welfare or environment protection, which must apply its income to those objects and cannot pay dividends. See Section 8 company registration.
Without a registered entity you cannot get income-tax registration, give donors a tax deduction, file CSR-1 or apply under FCRA.
Trust vs society vs Section 8 company
The three structures differ in who controls them, which authority registers them and how much ongoing filing they need. The table sets out the main differences.
| Point | Public charitable trust | Society | Section 8 company |
|---|---|---|---|
| Governing law | Trust deed; Registration Act, 1908; state public trust Acts such as the Maharashtra Public Trusts Act, 1950. The Indian Trusts Act, 1882 does not apply to public charitable endowments. | Societies Registration Act, 1860 or a state Act (for example, the West Bengal Societies Registration Act, 1961) | Companies Act, 2013, section 8 |
| Registering authority | Sub-registrar of the area; also the state public trust authority (for example, the Charity Commissioner in Maharashtra) | Registrar of Societies of the state | Registrar of Companies (MCA), licence issued through SPICe+ |
| Founding members | Settlor plus trustees named in the deed | At least 7 persons under the 1860 Act; state Acts set their own minimum | 2 directors and 2 members for a private company; 3 directors and 7 members for a public company |
| Who runs it | Trustees, as the deed provides. Trustees often serve for long terms, which suits a family or founder-led foundation. | A governing body elected by members under the rules | A board of directors, accountable to members, under the Companies Act |
| Change of control | Only as the deed allows; a well-drafted deed has a clear trustee succession clause | By member election under the rules | By change of members and directors, filed with the ROC |
| Profit distribution | Not permitted to trustees as profit | Not permitted to members | Barred: income must go to objects; no dividend |
| Assets on closure | As the deed provides, to another charitable body | Under the 1860 Act, surplus goes to another society, not to members | Under section 8, surplus may go to another Section 8 company with similar objects, or be sold and the proceeds credited to a government fund |
| Government oversight | Light, except in states with a public trust Act | Annual filings with the Registrar where the state Act requires | Heavy: annual ROC filings, board meetings, statutory audit |
| Foreign contribution | FCRA registration or prior permission needed | FCRA registration or prior permission needed | FCRA registration or prior permission needed |
| How CSR teams and large donors see it | Accepted if 12A and 80G registered | Accepted if 12A and 80G registered | Often preferred for the corporate governance and public MCA filings |
| Typical timeline (our experience) | About 10-15 working days once the deed is final | Up to about 25 working days, depending on the Registrar | Up to about 25 working days, depending on MCA processing |
All three can get the same income-tax registration, so the real difference is control and compliance.
Which structure fits your NGO
Choose on control, scale and funding source.
- A family or a few founders who want to keep control: a trust. Trustees are named in the deed and succession is set by you, not by an election.
- A community group, alumni body, residents' welfare group or association of members: a society. Members elect the governing body, which suits a membership organisation.
- A professional non-profit that expects CSR grants, institutional donors or staff across states: a Section 8 company. The board structure and public filings on the MCA portal give funders the governance record they look for.
- Planning to take foreign funding later: any of the three, but keep clean books from day one. FCRA registration looks at your activity record over at least three years.
If you are in Maharashtra, a public trust or society may also need registration under the Maharashtra Public Trusts Act, 1950. Tell us your state and we will confirm the route before drafting.
Government fees for each structure
Government fees depend on the structure and the state. Where a figure depends on your state, we say so.
| Structure | Government fee | Status of the figure |
|---|---|---|
| Section 8 company | No separate licence fee: the licence is issued through SPICe+. MCA filing fee nil for authorised capital up to ₹15 lakh. Name reservation filed separately: ₹1,000. PAN ₹66 and TAN ₹65. State stamp duty on the MoA and AoA applies. | MCA SPICe+ FAQ |
| Society, West Bengal | ₹150 registration fee | Published by WBIDC, a West Bengal Government undertaking; reconfirmed with the Registrar before filing |
| Society, Delhi | ₹50 registration fee under section 3 of the Societies Registration Act, 1860 | Statutory text |
| Society, Karnataka | ₹1,000 in the Bangalore Metropolitan Area; ₹500 elsewhere in Karnataka | Karnataka Societies Registration Rules, 1961, Rule 9 |
| Public charitable trust | Stamp duty on the deed and the sub-registrar's registration fee, both set by the state and affected by any property settled on the trust | Quoted for your state before we file |
Income-tax registration (Forms 104 and 105), NGO Darpan and CSR-1 carry no government fee. FCRA carries a government fee, covered below.
How we register your NGO
The steps are the same for every structure; only the filing step changes.
- Structure call. We understand your objects, founders, state and funding plan, and recommend a trust, society or Section 8 company in writing.
- Name and objects. We check the name and write clearly charitable objects, which income-tax registration depends on.
- Drafting. We draft the trust deed, the society's memorandum and rules, or the Section 8 company's MoA and AoA, and send them to you for review.
- Filing and registration. For a trust, execution and registration before the sub-registrar. For a society, filing with the state Registrar. For a Section 8 company, SPICe+ on the MCA portal with digital signatures.
- PAN and bank account. We apply for the NGO's PAN where it is not issued with registration.
- Income-tax registration. We file Form 104 for provisional registration and approval, and set the dates for the next steps (Form 105, Darpan, CSR-1).
Documents we need
- PAN and Aadhaar of every trustee, society member or director, with a photograph, email and mobile number
- Address proof of the registered office (electricity bill or similar) and a no-objection letter from the owner if the premises are rented or borrowed
- Proposed name (two or three options) and a short note on what the NGO will do
- For a trust: details of the settlor, the initial settlement amount and any property being settled
- For a society: the list of founding members and proposed office bearers
- For a Section 8 company: details of directors and members, and the proposed authorised capital, if any
Our fees
Our professional fee for NGO registration starts at ₹4,499. The exact fee depends on the structure and state, and trust registration starts at ₹9,999. We confirm a fixed quote after the structure call.
| Item | Amount |
|---|---|
| Regikart professional fee: NGO registration (structure advice, drafting, filing) | From ₹4,499 |
| Regikart professional fee: public charitable trust registration | From ₹9,999 (trust registration) |
| Regikart professional fee: CSR-1 filing | ₹3,499 |
| Regikart professional fee: 12A registration and 80G approval | ₹3,499 each |
| Government fee | As shown in the table above; varies by structure and state |
Professional fees exclude GST at 18%. Government fees, where they apply, are paid at actuals to the department and are shown separately. Fees verified on 22 September 2026.
After registration: the approvals that unlock funding
Registration creates the NGO. These approvals decide who can fund you, and most NGOs take them in this order.
| Approval | What it does | Form or portal | Government fee |
|---|---|---|---|
| Income-tax registration (old 12A) | Makes the NGO's income eligible for exemption | Form 104 (provisional), Form 105 (regular); orders in Form 106 (provisional) and Form 107 (regular) | None |
| Income-tax approval (old 80G) | Lets donors claim a deduction | Same Forms 104 and 105 | None |
| NGO Darpan | Unique ID on NITI Aayog's NGO portal | ngodarpan.gov.in | Free |
| CSR-1 | Registration with the Central Government to receive CSR funds from companies | Form CSR-1 on the MCA portal | No MCA filing fee |
| FCRA | Permission to receive foreign contribution | FCRA portal of the Ministry of Home Affairs | ₹10,000 base fee for registration |
12A and 80G under the Income-tax Act, 2025
From 1 April 2026, charitable registration moved to the Income-tax Act, 2025. Registration (the old 12A) is under section 332 and approval for donor deduction (the old 80G) is under section 354.
A new NGO applies for provisional registration and approval in Form 104, and the order is issued in Form 106. It then applies for regular registration in Form 105 within six months of starting activities, or at least six months before the provisional registration expires. Regular registration is valid for five tax years. If you modify your objects, a fresh application is due within 30 days.
Applications made in FY 2025-26 were under sections 12A, 12AB and 80G of the Income-tax Act, 1961, in Forms 10A and 10AB. Registrations valid on 1 April 2026 continue until they expire. For the full process, see 12A registration and 80G registration, or our combined 12A and 80G registration.
NGO Darpan
NGO Darpan is NITI Aayog's portal that gives each NGO a unique ID. NITI Aayog describes it as a free facility offered with the National Informatics Centre. Many ministries and departments ask for the Darpan ID when you apply for a government grant, so we register it soon after the PAN is issued. See NGO Darpan registration.
CSR-1 for corporate funding
A company can spend its CSR budget through a Section 8 company, registered public trust or registered society that is registered under the income-tax charity provisions (the old 12A and 80G). Since 1 April 2021, every such implementing agency must register with the Central Government by filing Form CSR-1, digitally verified by a practising CA, CS or cost accountant.
An NGO not set up by the company itself needs a track record of at least three years in similar activities. See CSR-1 registration.
FCRA for foreign donations
No NGO can receive foreign contribution without FCRA registration or prior permission from the Ministry of Home Affairs. Registration is available to organisations that have been operational for at least three years. A newer NGO can apply for prior permission for a defined project from a specific donor.
All foreign contribution must first arrive in the designated FCRA account at the State Bank of India's New Delhi Main Branch. Registration certificates are valid for five years. Revised FCRA Rules were notified on 22 June 2026, and at renewal an NGO must show it has used at least ₹10 lakh of foreign contribution over the previous two years.
The registration fee is ₹10,000 for one purpose and one state, plus ₹300 for each additional purpose or state. See FCRA registration.
Annual compliance by structure
Every NGO files an income-tax return each year and keeps books. The rest depends on the structure.
| Filing | Trust | Society | Section 8 company |
|---|---|---|---|
| Books of account and audit | Yes; audit report where the income-tax conditions apply | Yes; audit report where the income-tax conditions apply | Statutory audit every year under the Companies Act |
| Income-tax return | ITR-7 for FY 2025-26 | ITR-7 for FY 2025-26 | ITR-7 for FY 2025-26 |
| Donation statement (Form 113) and donor certificates (Form 114) | If approved for donor deduction | If approved for donor deduction | If approved for donor deduction |
| Regulator filings | State public trust Act filings, where the state has one | Annual filings with the Registrar where the state Act requires | AOC-4 and MGT-7 or MGT-7A with the ROC, board meetings, DIR-3 KYC once every three financial years |
| FCRA annual return | If FCRA registered | If FCRA registered | If FCRA registered |
See accounting services, and annual ROC filing for Section 8 companies.
Mistakes we see when NGOs register
Most problems with income-tax registration and CSR funding trace back to the founding documents.
- Objects that mix charity with business. Write charitable objects clearly. Trading objects in a trust deed or society rules invite questions during income-tax registration.
- Choosing a structure before a funding plan. Decide who will fund you, then pick the structure.
- Delaying Form 104. A new NGO should file for provisional registration early, so donors can claim a deduction from the start.
- Taking a foreign donation "just once". Any foreign contribution without FCRA registration or prior permission is a breach. Route it through the FCRA process or decline it.
Why NGOs work with Regikart
Our CA and CS team handles the entity, the income-tax approvals and the ongoing filings.
- Reviewed by a Company Secretary who drafts the deed, rules or MoA with income-tax registration in mind.
- One team for the full stack: registration, 12A and 80G, CSR-1, Darpan, FCRA, accounts and returns.
- 250+ clients served from our offices in Kolkata, Delhi and Bengaluru.