 |
|
|
|
| |
|

|
| |
|
 |
| |
|
REGISTRATION OF AN NGO |
|
|
|
A
Non-Governmental Organisation (NGO) can
run as a registered or non-registered group of people. However,
it is better to get it registered under any preferred law,
particularly when it is going to deal with the government
frequently or interested to avail officially permitted public
funds or foreign donations and grants. Before deciding for a
particular kind of registration of an NGO, its various benefits
should be understood in the wake of objectives set for its
future activities.
...more |
|
|
|
SOCIETY |
|
|
|
A Society is a democratic body registered under the Indian
Societies Act, 1860. NGO intending to have an open participation
of large number of people in its functioning and decision making
must be registered as a Society. At times Registrar of Societies
has the power to intervene in the elections of office-bearers
and functioning of the organisation.
...more |
|
|
|
TRUST |
|
|
|
A Trust is a closer system of a registered body with limited
membership. It can be a family trust or a public trust. Election
of office-bearers is not compulsory.
...more |
|
|
|
NON-PROFIT COMPANY |
|
|
|
Under the provisions of Indian Companies
Act, 1975, an organisation can be registered for charitable purposes
as Non-Profit Company, meaning no profit
of the company will be distributed among its promoters or directors.
This is specially suitable for activities leading to economic welfare
and micro-finance.
...more |
|
|
|
CO-OPERATIVE SOCIETY |
|
|
|
A Cooperative Society can run economic and business activities
for the benefit of its members. |
|
|
|
WAQF / ENDOWMENT |
|
|
|
A Waqf or Endowment
is also an NGO running according to the Waqf Deed. However, it does
not avail the benefits enjoyed by a Society or Trust or a Non-Profit
Company. |
|
|
|
12 A OF INCOME TAX ACT |
|
|
|
Registration of an organisation under the
Clause 12 A
of Indian Income Tax Act 1961 is required for preventing its income
from deduction by the Department of Income Tax.
...more |
|
|
|
80G OF INCOME TAX ACT |
|
|
|
The provision of Clause
80G
of the Income Tax Act provides tax exemption to a donor of a
duly registered charitable body.
...more |
|
|
|
FOREIGN CONTRIBUTION REGULATION ACT (FCRA) |
|
|
|
NGOs intending to receive funds and
donations from other countries should first registered under the
provisions of Foreign Contribution Regulation Act, 1976. Either permanent
registration or prior permission for a specific contribution can be sought
from the FCRA Section of Ministry of Home Affairs. A registered
NGO having existence for at least three years can be registered under
this provision.
...more |
|
|
|
REGISTRATION OF PAN & TAN NUMBERS |
|
|
|
One more registration that must be ensured in the initial phase
apart from 12A is the registration of its PAN (Permanent Account
Number) for the desired income tax reference. This is essential
for opening bank accounts, submission of returns, sale and
purchase of property of the concerning NGO, application for huge
grants, and the like. It is advisable to take help of any expert
in taxation or a charted accountant or any one who is well
versed with the income tax matters.
If the organisation gives salaries which comes under the tax
slabs or payment to any service provider above Rs 20,000 in a
year, then the organisation is required to deduct the prescribed
service tax at its own, the process called as TDS, i.e. Tax
Deduction at the Source (of payment), and the same should be
deposited in government treasury on monthly or quarterly basis
as the need be. The organisation would be regarded responsible
for any flaw in this regard. For transactions and deposits under
the TDS it is required that the organisation should acquire TAN
registration with the help of any one well versed with the
income tax matters. |
|
|
|
35 AC |
|
|
|
Registration of NGOs under the provisions
of 35AC of the Income Tax Act is less known but a highly useful
instrument of fund raising for some social cause. The objective
of the said provision is to encourage business organisations and
wealthy individuals to contribute more in social and economic
welfare and uplift of general public.
...more |
|
|
|
35 (1&2) |
|
|
|
100% One hundred per cent deduction is
allowed to donors for contribution(s) made to organizations
approved under section 35(1)(ii) such as scientific research
institutes or a university, college, or other institution)
specifically for “scientific research” and under section
35(1)(iii) specifically for “research in social science or
statistical research. |
|
|
|
ISO Certificate for NGOs |
|
|
|
|
|
|
|
IMPORTANT GOODS FOR CHARITABLE PURPOSE |
|
|
|
|
|
|
|
 |
|
|
|
FORMATION OF THE
NGO AS COMPANY |
|
|
|
REGISTRATION
FOR NGO, SOCIETY, TRUST, NPO ETC |
|
|
|
NECESSARY
CERTIFICATES FOR NGOs |
|
|
|
GOVERNMENT
POLICIES |
|
|
|
SERVICE
PROVIDER TO NGOs |
|
|
|
FORMATION OF SOCIETY |
|
|
|
REGISTRATION OF TRUST |
|
|
|
ISO CERTIFICATE |
|
|
|
|