Starting an NGO is a noble initiative. It allows you to contribute to society, support causes you believe in, and make a significant difference. My name is Komal Ahuja, and I’m here to guide you through the process of registering your NGO, focusing on Section 8 NGO registration, 12A 80G registration, and the FCRA registration process.

Understanding Section 8 NGO Registration

To begin with, let's understand what Section 8 NGO registration entails. Section 8 of the Companies Act, 2013, pertains to organizations established to promote commerce, art, science, sports, education, research, social welfare, religion, charity, or any other useful objective. Here’s a step-by-step guide:

Choose a Name: Ensure your NGO’s name is unique and not similar to any existing registered entity. Check the Ministry of Corporate Affairs (MCA) website for name availability.

Apply for Digital Signatures: Obtain Digital Signature Certificates (DSC) for at least two of your directors. This is mandatory for online filing.

Obtain DIN: Directors must obtain a Director Identification Number (DIN) by applying through the DIR-3 form.

File Form INC-1: Reserve your NGO’s name by filing Form INC-1 with the MCA. Once approved, the name is reserved for 60 days.

Draft MOA and AOA: Draft the Memorandum of Association (MOA) and Articles of Association (AOA). These documents outline the NGO’s mission, objectives, and governance structure.

File INC-12: Submit Form INC-12 to apply for a license under Section 8. Attach the MOA, AOA, and other required documents.

Certificate of Incorporation: Upon approval, the MCA issues a Certificate of Incorporation. Congratulations, your NGO is now registered!

12A 80G Registration: Tax Exemptions for NGOs

Obtaining 12A 80G registration is crucial for your NGO. These registrations provide tax benefits to your organization and its donors.

Steps for 12A Registration

Prepare Documents: Gather essential documents, including the NGO’s incorporation certificate, MOA, AOA, PAN card, and financial statements.

Form 10A: Submit Form 10A to the Commissioner of Income Tax (Exemption). Attach the necessary documents.

Verification and Approval: The tax authorities will review your application. They might request additional information or documents.

Grant of Registration: Once satisfied, they will issue the 12A registration certificate.

Steps for 80G Registration

Prepare Documents: Collect documents such as the NGO’s PAN card, 12A registration certificate, financial statements, and activity reports.

Form 10G: File Form 10G with the Commissioner of Income Tax (Exemption). Attach the required documents.

Verification and Approval: The tax authorities will scrutinize your application. They may conduct an inspection.

Grant of Certificate: Upon approval, you’ll receive the 80G certificate.

FCRA Registration Process

If your NGO intends to receive foreign contributions, you must obtain the FCRA registration process. This process ensures transparency and accountability.

Eligibility Check: Ensure your NGO has been active for at least three years and has spent a minimum of Rs. 10 lakh on its objectives.

Form FC-3: File Form FC-3 online through the FCRA portal. Attach audited financial statements, activity reports, and other required documents.

Scrutiny and Inspection: The Ministry of Home Affairs will scrutinize your application. They might conduct a field inquiry.

Approval: Once approved, you’ll receive the FCRA registration certificate, valid for five years.

Conclusion

Registering an NGO involves meticulous planning and adherence to legal requirements. By following these steps, you can ensure a smooth registration process for Section 8 NGO registration, 12A 80G registration, and FCRA registration. Empower your NGO to make a difference with a solid foundation.