How to Register an NGO in India: Complete 2026 Guide | MHW Consultancy

Starting an NGO in India begins with a critical decision: which legal structure to choose. Each structure — Trust, Society, or Section 8 Company — has distinct advantages, compliance requirements, and credibility implications. This guide covers each option and the step-by-step registration process.

Trust (Indian Trusts Act, 1882) A public charitable trust is registered with the office of the Charity Commissioner (state-specific). You need a minimum of two trustees, a trust deed, and stamp duty payment. Trusts are relatively easy to form but can be harder to scale. Best suited for individual philanthropists and family foundations.

Society (Societies Registration Act, 1860) A society requires a minimum of 7 members and a Memorandum of Association. Registration is with the Registrar of Societies in the state. Societies are democratic — members elect a governing body. Widely used for professional associations and educational institutions.

Section 8 Company (Companies Act, 2013) A Section 8 company is incorporated through the MCA portal. It requires at least two directors and two shareholders (can be the same persons), a Memorandum and Articles of Association, and a digital signature. Central government grants a licence under Section 8. This structure carries the highest credibility and is preferred by institutional donors and CSR funds.

Step-by-Step: Section 8 Company Registration 1. Obtain DSCs for all directors. 2. Apply for DIN (Director Identification Number). 3. Reserve a name via the RUN-NP form on the MCA portal. 4. File SPICe+ form with MoA and AoA. 5. Obtain Section 8 licence in Form INC-12. 6. Receive Certificate of Incorporation. 7. Apply for PAN and TAN. 8. Open a bank account. The entire process typically takes 4-8 weeks.

Post-Registration Steps Once registered, apply for 12A and 80G immediately. If you plan to receive foreign funds, apply for FCRA. Enroll your employees under PF and ESI if your staff exceeds 10. Prepare a proper Chart of Accounts and begin monthly bookkeeping from day one.

Trust (Indian Trusts Act, 1882) A public charitable trust is registered with the office of the Charity Commissioner (state-specific). You need a minimum of two trustees, a trust deed, and stamp duty payment. Trusts are relatively easy to form but can be harder to scale. Best suited for individual philanthropists and family foundations.

Society (Societies Registration Act, 1860) A society requires a minimum of 7 members and a Memorandum of Association. Registration is with the Registrar of Societies in the state. Societies are democratic — members elect a governing body. Widely used for professional associations and educational institutions.

Section 8 Company (Companies Act, 2013) A Section 8 company is incorporated through the MCA portal. It requires at least two directors and two shareholders (can be the same persons), a Memorandum and Articles of Association, and a digital signature. Central government grants a licence under Section 8. This structure carries the highest credibility and is preferred by institutional donors and CSR funds.

Step-by-Step: Section 8 Company Registration 1. Obtain DSCs for all directors. 2. Apply for DIN (Director Identification Number). 3. Reserve a name via the RUN-NP form on the MCA portal. 4. File SPICe+ form with MoA and AoA. 5. Obtain Section 8 licence in Form INC-12. 6. Receive Certificate of Incorporation. 7. Apply for PAN and TAN. 8. Open a bank account. The entire process typically takes 4-8 weeks.

Post-Registration Steps Once registered, apply for 12A and 80G immediately. If you plan to receive foreign funds, apply for FCRA. Enroll your employees under PF and ESI if your staff exceeds 10. Prepare a proper Chart of Accounts and begin monthly bookkeeping from day one.