NGO registration: trust, society or Section 8 company

The legal form of a non-profit decides who controls it, how it is regulated and which funders it can approach. We help founders choose between a trust, a society and a Section 8 company, draft the constitutional documents and complete registration, then set up PAN, bank accounts and the NGO Darpan ID that government and CSR funders ask for.

What this covers

  • Choice of structure: public charitable trust, society or Section 8 company
  • Drafting of trust deed, memorandum and rules, or MoA and AoA
  • Registration with the Charity Commissioner, Maharashtra, for trusts and societies
  • Section 8 licence and incorporation with the MCA
  • PAN, TAN and bank account setup
  • NGO Darpan registration on the NITI Aayog portal

How the work is done

  1. Discuss objects, founders and funding plans to choose the structure
  2. Draft the trust deed, rules or MoA and AoA
  3. File for registration and respond to queries
  4. Complete PAN, bank and Darpan registration and hand over a compliance calendar

Documents usually needed

  • PAN, Aadhaar and photographs of trustees, members or directors
  • Proof of the registered office and owner's NOC
  • Objects and activities of the organisation
  • Details of the initial corpus or contribution

Frequently asked questions

Which is better: trust, society or Section 8 company?

A trust suits a small group of founders who want stable control. A society suits membership-based organisations. A Section 8 company is often preferred by CSR funders and international donors because of its clear governance and MCA reporting.

Is registration with the Charity Commissioner needed in Maharashtra?

Public trusts and societies in Maharashtra are registered with the Charity Commissioner under the state law, and remain subject to its reporting requirements. Section 8 companies are regulated by the MCA instead.

Does registration make donations tax-free?

No. Tax exemption and donor deductions need separate registrations with the income tax department after the organisation is formed.