ADVISORY SERVICES TO NGOs

• The first and most important step is to clearly define the purpose and objectives of the NGO.
• Objectives may include areas such as education, health, women empowerment, poverty alleviation, environmental sustainability, animal welfare, etc.
• These objectives form the foundation of the NGO's mission and vision and must be well-articulated in its legal documentation.
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• The founders or promoters of the NGO must form a Board of Trustees, Managing Committee, or Board of Directors depending on the type of NGO structure.
• These members will be responsible for governance, compliance, financial oversight, and strategic direction.
• Minimum number of members required varies by law:
  • Trust – Minimum 2 trustees
  • Society – Minimum 7 members
  • Section 8 Company – Minimum 2 directors (private) / 3 (public)
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• The name of the NGO should be unique, socially appropriate, and not violate the Emblems and Names (Prevention of Improper Use) Act, 1950.
• In case of Section 8 Company, name availability must be verified through the MCA portal and ROC approval is mandatory.
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• Legal drafting must be done carefully and professionally. The legal documents will define:
  • Vision and mission
  • Governance structure
  • Powers and responsibilities of board members
  • Mode of functioning and meetings
  • Dissolution clause
• Documents required based on type of NGO:
  • Trust – Trust Deed
  • Society – Memorandum of Association (MoA) and Rules & Regulations
  • Section 8 Company – MoA, Articles of Association (AoA), and other incorporation documents

You can register your NGO under any of the following legal frameworks:

• The Indian Trusts Act, 1882
  → For charitable trusts; commonly preferred for family-run or private charitable work.
• The Societies Registration Act, 1860
  → Ideal for NGOs focusing on literary, cultural, religious, or scientific objectives; allows greater member participation.
• The Companies Act, 2013 – Section 8 Company
  → Most professional structure for NGOs planning to work on a large scale or attract foreign funding; regulated by Ministry of Corporate Affairs (MCA).

Each form has its own advantages and compliance obligations, and our team helps in choosing the most suitable structure based on your objectives.

Once the NGO is registered, tax registrations are essential to claim exemptions and accept donations legally.

• Registration under Section 12A of the Income Tax Act, 1961
  → Mandatory to claim tax exemption on NGO’s income.
• Registration under Section 80G of the Income Tax Act
  → Allows donors to claim deduction for the amount donated to the NGO.
• Section 8 Company registration also enables better transparency and eligibility for CSR funding and foreign contributions (subject to FCRA registration).
• Our services also include:
  • Filing of Form 10A / 10AB
  • Drafting required documents and affidavits
  • Advising on books of accounts, audits, and statutory reports