An NGO needs a legal entity, tax exemption for itself and its donors, and extra registrations for CSR, government grants or foreign money.
What each registration is, who issues it and when it applies to an NGO. Rules vary by state and by size — treat this as the map, and ask us about your exact case.
The legal entity — or a trust or society
A not-for-profit company under the Companies Act. Profits must go to its objects, never to members — the NGO form CSR donors and foreign bodies trust most.
To receive CSR funds · MCA
An implementing agency must file Form CSR-1 with the MCA before companies can route their CSR spend through it.
For government grants · NITI Aayog
A unique ID on NITI Aayog's NGO Darpan portal — needed to apply for grants from most central ministries.
For foreign donations · MHA
An NGO needs registration — or prior permission for a specific donor and purpose — under the Foreign Contribution (Regulation) Act before it can receive any foreign contribution, which must first land in its FCRA account at SBI, New Delhi Main Branch.
If deducting TDS on salaries or fees
The tax deduction account number — needed by anyone who deducts or collects tax at source, for example on salaries, rent or contractor payments.
Recommended · tax exemption, donor deduction
Registration as a non-profit organisation (section 332, the old 12A) makes the NGO's own income exempt; 80G approval (section 354) lets donors claim a deduction. New organisations get provisional registration first.
Some registrations need another one first — this is the sequence that avoids rework.
What people starting an NGO ask us most.
A Section 8 company carries the most credibility with CSR donors and foreign bodies and is governed by the Companies Act. A trust is the simplest to form; a society sits in between.
Registration usually needs three years of existence and minimum spending on core activities. Newer organisations can seek prior permission for a specific donor and purpose.
Under the Income-tax Act, 2025, 12A is registration as a non-profit organisation (section 332) — it makes the NGO's own income exempt from tax. 80G is approval under section 354 — it lets donors deduct their donations under section 133. Both are applied for together with the Income Tax Department, in Form No. 104 or 105.
Every sector, with its own checklist.
A CA or CS confirms which of these apply to you, in your state, and handles the ones we cover.