Indian Subsidiary

NGO registration in India can be done under three legal structures: Trust, Society, or Section 8 Company, depending on the objectives and scale of operations. Registering an NGO provides legal recognition, enabling it to receive grants, donations, and tax exemptions while ensuring compliance with government regulations. A Trust is governed by the Indian Trusts Act, 1882, and requires at least two trustees. A Society, registered under the Societies Registration Act, 1860, needs a minimum of seven members and operates through democratic decision-making. A Section 8 Company, registered under the Companies Act, 2013, is considered the most structured form of NGO due to its higher credibility, strict compliance, and tax benefits.
The registration process involves selecting an appropriate legal structure, choosing a unique name, and drafting the necessary documents such as the Trust Deed, Memorandum of Association (MOA), and Articles of Association (AOA), depending on the type of NGO. Applications are submitted to the respective Registrar of Trusts, Societies, or Companies, followed by verification and approval. Upon registration, NGOs can apply for 12A and 80G certifications for tax exemptions and FCRA (Foreign Contribution Regulation Act) approval to receive foreign donations. Proper registration helps an NGO build trust among donors, government agencies, and beneficiaries while ensuring smooth governance and operational efficiency.

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