Skip to Content

NGO Registration in India: Types, Process and Tax Benefits

From choosing a legal form to becoming donor-ready.
23 September 2026 by
NGO Registration in India: Types, Process and Tax Benefits
Gaurav Kumar
Business RegistrationComplete Guide3 min read
The short answer

An NGO in India is registered as a trust, a society or a Section 8 company. After registration, it should obtain PAN, open a bank account, apply for 12A and 80G, register on NGO Darpan for government grants, register for CSR (Form CSR-1) to receive corporate CSR funds, and obtain FCRA approval before accepting foreign donations.

Legal formsTrust, society, Section 8 company
Tax exemption12A / 12AB
Donor deduction80G
CSR eligibilityForm CSR-1 with MCA
Foreign fundsFCRA
FormBest for
TrustFounder-led charities with few decision makers
SocietyMember-based associations
Section 8 companyLarger NGOs seeking CSR and institutional funding

Step 2: register

Register the trust deed with the Sub-Registrar, the society with the Registrar of Societies, or the Section 8 company with the MCA.

Step 3: become donor-ready

  1. Apply for 12A and 80G in Form 10A.
  2. Register on NGO Darpan to get a unique ID.
  3. File Form CSR-1 to receive CSR funds.
  4. Apply for FCRA once eligible.

Short on time? Leegal can handle NGO Registration for you, end to end.

Get expert help →

Step 4: maintain compliance

  • Audited accounts and ITR-7
  • Form 10BD donation statements
  • Entity-specific filings with the ROC or Registrar

Frequently asked questions

Which NGO type is easiest to register?

A trust is usually the simplest and fastest to register, needing a deed and registration with the Sub-Registrar in most states.

What is NGO Darpan?

NGO Darpan is a NITI Aayog portal where NGOs register to get a unique ID, often required to apply for government grants and schemes.

Can an NGO receive CSR funds immediately?

The NGO must register with the MCA in Form CSR-1, which requires 12A and 80G registration, before companies can route CSR funds through it.

Can an NGO earn income?

NGOs can undertake activities that generate income if incidental to their objects, subject to income tax limits on business income for charitable institutions.

Let Leegal handle your NGO Registration

Documentation, filing and follow-up by a dedicated expert, so you can focus on running your business.

  • Dedicated point of contact
  • Transparent pricing
  • Pan-India service
Start nowCall +91 95721 91163

Keep reading

Sole Proprietorship Registration in India: Complete Guide
The fastest way to start a one-person business, and how to make it official.