Non Governmental Organization Services

NGO's and Trust Related services mainly include Consultancy on Trust & NGO's matters, obtaining 12AB & 80G registration and certification under FCRA 

You will find the detailed services of NGO's , Section 8 companies and Trust related services

The various services rendered by us in this regard are as follows :

• Advise on Trust and NGO's matters.
• Consultancy on obtaining 12AB and 80G Registrations.
• Consultation and Certification under FCRA 2010.
• Accounting, Audit and Tax Related Services.
• Management Consultancy services to Trusts and NGO’s.

Services

NGO (TRUST/ SOCIETY/ SECtion 8 COMPANIES)

a) Trust

A trust is an agreement between parties, whereby one party holds an asset for the benefit of another party. Trust is governed under Indian Trusts Act, 1882. Registering Authority is Sub Registrar of Registration. A Trust has a minimum of two members. The root document in case of a Trust is the Trust Deed. The board of management of a trust comprises of trustees. The control of a single man may prevail in a trust. Members of one family can become the Trustees of a Trust. Trustees may hold office for lifetime.

b)Society

A society is an organized group of persons, who are joined together for fulfilling any purpose relating to Religious, literature, science or charity. Societies are governed by the Indian Societies Act. Registering Authority is Registrar of Society for the concerned state. a Society has a minimum of seven members. The root document in case of a society is the Memorandum of Association and Rules & Regulations. The board of management of a Society is a executive committee. The members of the executive committee hold office for a given period and can resume after re-elections. 

c)Section 8 Companies

For an individual who wishes to create a non profit concern for charitable purposes as an adjunct to his main business activities it would be best to create a Section 8 company under the Indian Companies Act, 2013. Only two members are required to set up a non profit company. The main instrument is the memorandum and articles of association filed on non-stamp paper before the registrar of companies.

• Preparation of Trust Deed/Amendment Deed/ Bye Law, MOA & AOA
• Obtaining PAN/TAN for the assessee
• 12AB (Registration/ Renewal)
• 80G (Registration / Renewal)
• Audit
• Statutory Compliances
• Corporate Social Responsibility (CSR) Registration

d) NGO Darpan

The NGO DARPAN is maintained by NITI Aayog w.e.f. 1st January, 2015. NITI Aayog invites all Voluntary Organizations (VO,s)/ Non-Governmental Organizations (NGO's).

NGO-DARPAN is a platform that provides space for interface between Non-Government organizations (NGO's)/ Voluntary Organizations (VO's) in the country and key Government Ministries / Departments / Government Bodies

In order to transact business with line Ministries/ Departments, an NGO has to first sign-up on the NGO-DARPAN portal to obtain a Unique Identity Number (UIN) by furnishing the required details like registration number of the organization, PAN of the organization, PAN and Aadhar details of the office bearers/trustees.

• NGO DARPAN Registration
• NGO DARPAN Details Updation

e) FCRA

Foreign Contribution Regulation Act, 1976
FCRA is a law of government of India which regulates receipt of foreign contributions or aid from outside India to India territories. This is essential to ensure that such aid does not affect political or any other situation in India. For genuine donation, the provision of law is not very difficult to comply. The regular compliance is limited to filing of annual return every year. This law is enforced by the ministry of Home affairs, Government of India. There is a separate section in the ministry to ensure compliance to the Foreign Funding Registration.

Types of FCRA Registration:-

• FCRA Registration (Permanent certificate for 5 years)

For FCRA certificate for 5 years, these criteria’s shall be fulfilled:-

• The Non Government Organization must be three years old
• Must have spent a minimum of Rs. 15,00,000 in the last 3 years towards achieving its objectives (Excludes administrative expenditure)
• Last three years annual report, audit report must be submitted
• Copy of pan card, Bye laws of the NGO shall also be given
• Every person who has been granted certificate or prior permission under section 12 shall receive foreign contribution only in an account designated as "FCRA Account" by the bank, which shall be opened by him for the purpose of remittances of foreign contribution in such branch of the State Bank of India at New Delhi

Documents Required For FCRA Registration:-

• Copy of PAN Card of the Society /Trust.
• NGO Darpan Unique Registration Number
• Copy of registration certificate
• Copy of Memorandum of association or Trust deed as the case may be.
• Copies of the audited statements of accounts for the last three years.
• Copies of the annual report of last three years.
• Associations has to upload affidavit of each key functionary
• images of Chief Functionary signature and Seal of the Association
• Trust Contact Person Email ID and Phone Number

SBI New Delhi Bank Details:-

• Account Number
• Address
• Email ID
• Phone Number
• IFSC Code

List of governing body /Board of Trustees:-

• Name
• Father’s / Husband Name
• Occupation
• Designation
• Residential Address
• Office Address
• Mobile Number
• Email ID
• Copy of PAN Card and Aadhar Card
• Relationship with other Members of Executive

f)FCRA Renewal

Documents Required For FCRA Renewal:-

• Copy of registration certificate
• Copy of Trust Deed
• Associations has to upload affidavit of each key functionary
• Images of Chief Functionary Signature and Seal of the Association
• Main Aims and Objects
• FCRA Certificate
• FCRA Designated Bank Account Details
• FCRA Utilisation Bank Account Details

List of governing body /Board of Trustees:-

• Name
• Father’s / Husband Name
• Occupation
• Designation
• Residential Address
• Office Address
• Mobile Number
• Email ID
• Copy of PAN Card and Aadhar Card
• Relationship with other Members of Executive

g) FCRA Prior Permission

Documents Required For FCRA Prior Permission:-

• Name and Address of the Organisation
• Main aims and object
• NGO Darpan - Unique Registration Number
• Copy of registration certificate
• Copy of Memorandum of association or Trust deed as the case may be.
• Associations has to upload affidavit of each Board of Trustees or Executive Committee
• Images of Chief Functionary signature and Seal of the Association
• Trust Contact Person Email ID and Phone Number

List of governing body /Board of Trustees:-

• Name
• Father’s / Husband Name
• Occupation
• Designation
• Residential Address
• Office Address
• Mobile Number
• Email ID
• Copy of PAN Card and Aadhar Card
• Relationship with other Members of Executive
• Commitment letter from the donor organisation and Agreement

• Nature of Foreign Contribution
• Value (including name of the currency)
• Name of the Project / Activity and address of implementation with brief details of the project and Budget break-up
• Purpose (Cultural /Educational /Social /Religious /Economic)
• Project report for which the FC will received

• Name of the foreign source
• Office address and official email ID
• Donor Type (Institutional or Individual)
• Donor Name
• Office Address
• Donor Country
• Incase of Individual donor (name of father/ spouse, Nationality and passport number and occupation)
• Details of FCRA bank account for receipt of foreign contribution (SBI, New Delhi)

h) FCRA Annual Return Filing

Documents Required For Annual Return:-

• Images of Chief Functionary signature and Seal of the Association
• Bank Statement with bank manager Seal and Signature
• Declaration
• Audited Statement
• Certificate given by the Auditor

i) FCRA Quarterly Return Filing

j) Changes in FCRA (Form 6)

k) All other statutory compliances for FCRA Filing

The various services rendered by us in this regard are as follows :-

• Advise on Trust and NGO's matters
• Consultancy on obtaining 12AB and 80G Registration
• Consultation and Certification under FCRA
• Accounting, Audit and Tax Related Services
• Management Consultancy services to Trusts and NGO’s

Others services

12AB and 80G are the two registrations granted by Income Tax Department to NGOs to allow them in Tax Exemption and permitting deduction on donations by the donors. A 12AB and 80G registered NGO is more acceptable to receive prosperous funding and various tax reliefs.

Foreign Contribution (Regulation) Amendment Act, 2020

Charitable Trusts, Societies, Section 8 Company that receive foreign contribution or donation from foreign sources are required to obtain registration under Section 6(1) of Foreign Contribution Regulation Act, 2010. Such a registration under the Foreign Contribution Regulation Act, 2010 is called as  FCRA registration.

 Any application for renewal of certificate of registration shall be made to Central Government in electronic form in form FC-3C six months before the expiry for their existing registration. The new FCRA Act 2010, has limited the validity of the registration certificate for a period of 5 years.
IMPORTANT POINTS - NGO'S-INCOME TAX - GST.