A step-by-step guide to choosing the right structure and getting 12A and 80G.
Choose your structure
An NGO can be set up as a Trust, a Society or a Section 8 Company. A Trust suits family or small charitable work, a Society suits member-based groups, and a Section 8 Company suits larger NGOs that want strong credibility with donors and CSR partners.
Basic requirements
You need a unique name, at least the minimum number of trustees, members or directors, their ID and address proofs, and proof of the registered office address.
Registration steps
Prepare the Trust Deed, MOA or AOA, file with the Registrar or MCA, and obtain your registration certificate. Then apply for a PAN and open a bank account in the NGO's name.
12A, 80G and more
After registration, apply for 12A so the NGO's income is tax exempt and 80G so donors get tax benefits. Both are granted for a fixed period and need to be renewed. You can also register on NITI Aayog and get FCRA approval if you plan to receive foreign donations.
For general information only. This guide is not legal, financial or tax advice; requirements and applicable rules may change. Check official portals or consult an appropriately qualified professional before acting.