C S Rushil & Co.Chartered Accountants

NGO & Trust · Chennai

Trust & NGO Registration

Formation and compliance for trusts, societies, and Section 8 companies — including 12A/80G registration to unlock tax-exempt status and donor benefits.

What is trust/NGO registration?

Non-profit entities in India can be structured as a Trust, Society, or Section 8 Company, each with different governance and compliance requirements. Registering under Section 12A grants the entity income tax exemption, while 80G registration allows donors to claim a tax deduction on their contributions — both are essential for credible fundraising. For current rules and procedures, see the Income Tax Department — 12A/80G Registration.

Our trust & NGO services

Trust Deed Drafting & Registration

Drafting the trust deed and registering with the local Sub-Registrar.

Society Registration

Registration under the Tamil Nadu Societies Registration Act.

Section 8 Company Registration

Incorporation of non-profit companies under the Companies Act.

12A & 80G Registration

Income tax exemption and donor deduction registration with the Income Tax Department.

FCRA Advisory

Guidance on Foreign Contribution Regulation Act compliance for entities receiving foreign donations.

Annual NGO Compliance

Annual return filing, audit, and renewal support to maintain exempt status.

How 12A and 80G registration proceeds, once your Trust, Society, or Section 8 Company is formed

  1. 1

    Entity formation first

    The Trust deed, Society, or Section 8 Company must already be registered — 12A/80G applications are filed against an existing, formed entity, not before.

  2. 2

    12A application

    An application is filed with the Income Tax Department for 12A registration, exempting the NGO's own income from tax, along with governing documents and activity details.

  3. 3

    80G application

    A separate application is filed for 80G registration, which lets donors claim a tax deduction on contributions — most NGOs apply for both together.

  4. 4

    Provisional vs regular registration

    New NGOs typically receive provisional registration first, valid for a limited period, before applying for regular registration once activities are underway.

  5. 5

    Periodic renewal

    Both 12A and 80G registration require renewal within the prescribed validity period — missing this lapses the exempt status rather than renewing automatically.

Related services

FAQ

Frequently asked questions

Which structure is best — Trust, Society, or Section 8 Company?

Trusts suit family or single-founder charitable initiatives; Societies suit membership-based organisations; Section 8 Companies suit NGOs wanting a corporate governance structure and easier access to institutional funding. We help you choose based on your goals.

What is the difference between 12A and 80G registration?

12A registration exempts the NGO's own income from tax; 80G registration allows donors to claim a tax deduction for their donations to the NGO. Most NGOs need both.

Do you help with FCRA registration for foreign donations?

We provide advisory on FCRA eligibility and compliance requirements; FCRA registration itself involves a separate government approval process we can guide you through.

Is annual audit mandatory for NGOs?

Yes — Trusts, Societies, and Section 8 Companies above prescribed income thresholds must have their accounts audited annually to retain exempt status.

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