Trust, Society & NGO Registration
Incorporation and tax-exempt registration for charitable and non-profit organizations
Ashish Jayalata & Associates assists organizations in Ghaziabad, Sahibabad, and the NCR region with the registration of public charitable trusts, societies, and Section 8 companies, as well as applications for 12A and 80G tax-exempt status. The practice handles the legal documentation, registration process, and post-registration compliance for non-profit entities operating in India.
What This Includes
- Public Charitable Trust Registration: Drafting of the trust deed, registration with the Sub-Registrar under the Indian Trusts Act, 1882 or relevant state trust acts (such as the Bombay Public Trusts Act, 1950, or the Maharashtra Public Trusts Act, 1950), and ensuring compliance with the trust's stated objects.
- Society Registration: Registration of a society under the Societies Registration Act, 1860, including preparation of the memorandum of association (MOA) and rules and regulations, and filing with the Registrar of Societies.
- Section 8 Company Incorporation: Incorporation of a Section 8 company (non-profit company without share capital) under the Companies Act 2013, including name approval, MOA/AOA preparation, and filing with the Registrar of Companies (ROC).
- 12A Registration: Application for registration under Section 12A of the Income Tax Act, 1961, which grants exemption from income tax on income of the charitable organization applied for charitable purposes. Filing of Form 10A on the income tax e-filing portal.
- 80G Registration: Application for registration under Section 80G of the Income Tax Act, 1961, which allows donors to claim a deduction on donations made to the organization. Filing of Form 10G with the Principal Commissioner/Commissioner of Income Tax (Exemptions).
- 12A/80G Renewal: Renewal of 12A and 80G registration upon expiry, with re-filing of applications and updated documentation as required by the Income Tax Department.
- FCRA Advisory: Advisory on Foreign Contribution (Regulation) Act, 2010 (FCRA) requirements, including registration or prior permission for receiving foreign contributions, maintenance of designated bank accounts, and annual FC-4 return filing.
- Annual Compliance: Annual return filing (Form 10B for 80G, Form FC-4 for FCRA), financial statement preparation, audit of accounts (where applicable), and maintenance of registers and records as required under the applicable act.
Who It's For
This service is relevant for individuals or groups establishing charitable, educational, religious, or social welfare organizations, existing non-profit entities seeking tax-exempt status (12A/80G), and organizations receiving or planning to receive foreign contributions requiring FCRA compliance. It applies to organizations operating in Ghaziabad, Sahibabad, and across NCR.
Our Process
1
Consultation — Understanding the nature of the charitable activities, governance preferences, and advising on the appropriate structure (trust, society, or Section 8 company).
2
Document Drafting & Registration — Preparing the trust deed, MOA and rules (for society), or MOA/AOA (for Section 8 company), and filing the registration application with the relevant authority.
3
Tax-Exempt Applications — Preparing and filing applications for 12A and 80G registration with supporting documentation, including trust deed, financial statements, and activity reports.
4
Compliance & Advisory — Advising on annual compliance, FCRA requirements, and ensuring that the organization maintains its tax-exempt status through proper filing and governance.
Documents Required
- Trust deed / Memorandum of Association (MOA) and rules and regulations
- ID proof (Aadhaar/PAN) of all trustees / managing committee members / directors
- Address proof of all trustees / managing committee members / directors
- NOC from the owner of the registered office premises
- Proof of registered office address (utility bill, property document)
- Passport-size photographs of trustees / managing committee members
- Details of charitable activities and objects of the organization
- Existing financial statements (for 12A/80G applications, if the entity is already registered)
Frequently Asked Questions
What is the difference between a trust, society, and Section 8 company?
A trust is created by a trust deed and registered with the sub-registrar. A society is formed by a memorandum of association with at least seven members and registered with the registrar of societies. A Section 8 company is incorporated under the Companies Act. All three are non-profit structures with different rules and compliance levels.
How do I get 12A and 80G registration for my NGO?
12A registration exempts the trust’s income from tax, and 80G lets donors claim a deduction for their donations. Both are applied for on the income tax portal in Form 10A, followed by a second form (10AB) once the initial approval expires. We prepare the application with the required documents and track the department’s processing.
How long does NGO registration take in Ghaziabad?
A trust registration with the sub-registrar is usually completed within 2-4 weeks once the trust deed is ready. Society registration is similar. Section 8 company incorporation depends on MCA processing, typically 2-3 weeks. 12A and 80G applications are handled separately on the income tax portal.
What documents do I need to register a trust or society?
For a trust you need the trust deed with the names of the trustees and a photograph and ID of each trustee. For a society, you need the memorandum and rules with at least seven members. Address proof of the registered office and a declaration of the objects are also required. We draft the documents for you.
What are the benefits of 80G registration for donors?
With 80G registration, donors can claim a deduction of 50% (or 100% in specified cases) of their donation while computing taxable income. This makes fundraising easier for the organisation. Note that 80G is a renewal-based approval that must be maintained, and not all donations qualify unless they meet the prescribed conditions.
What annual compliance does an NGO have to follow?
A registered trust or society with income above the exempt threshold must file income tax returns, and those claiming 12A/80G benefits must file annual returns in Form 10B or 10BB where audit applies. Books of account and donor records must be maintained. We handle these filings so your exemptions stay intact.
Need help with trust, society, or NGO registration in Ghaziabad, Sahibabad, or NCR? Contact the office to discuss your requirement.
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