How to Start an NGO in India (2025)
Starting an NGO (Non-Governmental Organization) in India is one of the most impactful ways to contribute to social welfare, education, environment, healthcare, or community development. However, to ensure long-term success, an NGO must be registered legally and compliant with all government norms. This guide explains how to start an NGO in India in 2025, including structure selection, registration process, and key legal compliances.
1) Choose the Right Legal Structure
Before registration, you need to decide the type of NGO that suits your goals and operations. In India, NGOs can be registered under three main legal structures:
a) Trust
- Governed by the Indian Trusts Act, 1882 or respective state trust laws.
- Ideal for charitable activities like health, education, or poverty alleviation.
- Requires at least two trustees.
- Registered with the local sub-registrar office.
b) Society
- Governed by the Societies Registration Act, 1860 (state-level registration).
- Suitable for NGOs focusing on cultural, educational, or community projects.
- Requires a minimum of seven founding members.
- Managed by a governing body or executive committee.
c) Section 8 Company
- Registered under the Companies Act, 2013 through the Ministry of Corporate Affairs (MCA).
- Recommended for NGOs aiming to work with corporates, CSR projects, or foreign donors.
- Requires at least two directors and members.
- Enjoys high credibility, transparency, and compliance benefits.
Tip: If you want your NGO to receive CSR funding or international recognition, register it as a Section 8 Company. If your activities are more local or community-driven, a Trust or Society structure works best.
2) Draft the Founding Documents
Each type of NGO needs specific founding documents:
- Trust: Trust Deed stating objectives, trustees’ details, and mode of operations.
- Society: Memorandum of Association (MOA) and Rules & Regulations.
- Section 8 Company: Memorandum of Association (MOA) and Articles of Association (AOA).
These documents define your NGO’s mission, management system, and operational framework.
3) Register Your NGO
For a Section 8 Company
- Obtain Digital Signature Certificates (DSC) and Director Identification Numbers (DIN) for all directors.
- Apply for name approval through the MCA’s SPICe+ portal.
- Draft and file MOA & AOA online.
- Submit the incorporation form (SPICe+) along with required documents.
- Get the Certificate of Incorporation, PAN, and TAN for your NGO.
For a Trust
- Draft a Trust Deed on non-judicial stamp paper.
- Visit the local Sub-Registrar Office for registration.
- Submit ID/address proofs of trustees and registered office documents.
- Obtain the Trust Registration Certificate.
For a Society
- Draft the MOA and Rules & Regulations.
- Submit them with ID proofs, address proof, and passport-sized photos of members.
- Register with the Registrar of Societies in your state.
- Receive your Society Registration Certificate.
4) Get PAN, Bank Account, and NGO Darpan ID
After registration:
- Apply for a Permanent Account Number (PAN) in your NGO’s name.
- Open a bank account dedicated to the NGO.
- Register on the NGO Darpan Portal (NITI Aayog) — a must for government project applications and funding eligibility.
5) Apply for 12A and 80G Registrations
To avail tax benefits:
- 12A Registration exempts your NGO’s income from taxes.
- 80G Registration allows your donors to claim tax deductions on their donations.
These are filed online via the Income Tax e-filing portal (Form 10A/10AB). In 2025, digital verification and periodic renewal are mandatory to maintain validity.
6) Apply for CSR Registration (Form CSR-1)
If your NGO plans to receive Corporate Social Responsibility (CSR) funding, you must file Form CSR-1 on the MCA portal. Once approved, you’ll receive a CSR Registration Number — mandatory for any organization implementing CSR-funded projects.
Many corporates in India prefer collaborating only with CSR-registered NGOs, so this step greatly increases your funding opportunities.
7) FCRA Registration for Foreign Funding
To receive donations or grants from foreign entities, your NGO must register under the Foreign Contribution Regulation Act (FCRA).
Key requirements:
- The NGO should have completed at least 3 years of active operations.
- All foreign donations must be received in a designated FCRA account at the SBI New Delhi Main Branch.
- Maintain separate accounts for domestic and foreign funds.
8) Establish Good Governance & Compliance
A credible NGO follows strict governance standards. Here’s how you can ensure that:
- Maintain a board charter and conflict-of-interest policy.
- Adopt transparent financial systems with dual signatories.
- Keep a compliance calendar for all statutory filings.
- Conduct annual audits and maintain proper books of accounts.
- Hold board meetings and record minutes regularly.
Strong governance improves your reputation and helps in passing donor audits easily.
9) Understand Compliance Requirements
Each type of NGO has ongoing compliance needs:
- Section 8 Company: File annual returns, financial statements, and ROC forms with MCA.
- Society: Submit annual list of managing committee members and annual reports to the Registrar of Societies.
- Trust: File annual income and expenditure statements with the Charity Commissioner or local authority.
For NGOs with 12A/80G, timely renewal and filing of income tax returns are compulsory. FCRA-registered NGOs must file annual FC-4 returns.
10) Cost, Timeline, and Practical Tips
- Section 8 Company: ₹10,000–₹25,000 (depending on consultancy fees and documents).
- Trust Registration: ₹3,000–₹10,000 (varies by state).
- Society Registration: ₹5,000–₹15,000 (depending on members and region).
Timeline:
- 10–20 days for Section 8 registration.
- 7–15 days for Trust/Society registration.
- Additional 30–45 days for 12A, 80G, and CSR registration.
Pro Tips:
- Use a unique and simple name for your NGO.
- Keep digital and hard copies of all filings.
- Hire a professional or consultant for MCA and income tax filings.
- Build a strong social media presence to attract volunteers and donors.
11) Checklist for 2025
✅ Choose structure (Trust / Society / Section 8).
✅ Draft and register foundational documents.
✅ Get PAN and open a bank account.
✅ Register on NGO Darpan portal.
✅ Apply for 12A and 80G registrations.
✅ File Form CSR-1 for CSR funding eligibility.
✅ Apply for FCRA registration (if foreign funds are expected).
✅ Maintain compliance calendar and audit reports.
Conclusion
Starting an NGO in India in 2025 requires thoughtful planning, legal compliance, and transparent governance. Begin by choosing the right structure, registering under relevant laws, and obtaining essential licenses like 12A, 80G, and CSR-1. Once your foundation is strong, you can confidently attract CSR funds, government grants, and even foreign donations under FCRA.
With the right documentation, vision, and transparency, your NGO can become a powerful platform for driving real social change across India.
