NGO formation, one step at a time
Choose the right structure, prepare the right records and build the first operating systems your organisation will need after formation.
India-focused, independent guidance. Current official and State-specific requirements prevail.
Headings and links updated 20 October 2026.
NGO registration in India: the practical answers
Short answer: To register an NGO in India, first choose its legal form: a society under the Societies Registration Act, 1860 or your State’s law, a public charitable trust under State law and its trust deed, or a Section 8 company licensed by the Central Government under the Companies Act, 2013. Then prepare one consistent file (objects, founders, governing body and registered office) and file it with the authority for that form. Registration is only the start. NGO Darpan, 12A/80G, CSR-1 and FCRA are separate steps with their own conditions.
- Who qualifies
- A group with clear charitable objects and enough people for the form it chooses: seven or more for a society under the central Act (State rules may differ); seven persons for a public or two for a private Section 8 company, with three or two directors. For a trust, check your State’s law.
- Who should wait
- A group that has not yet agreed its objects or who will govern. Settle those first, because names, roles and objects have to match across every document you file.
- What to prepare
- Charitable objects, the proposed governing body, identity and address records, and a registered office arrangement. The full list is in documents required for NGO registration, and the cost buckets are in NGO registration cost.
- What happens next
- Set up minute books, bank controls, accounts and a compliance calendar in the first 90 days. Then assess NGO Darpan (its Unique ID is mandatory for grants from Government of India Ministries and Departments and States/UTs), tax registrations, CSR-1 and FCRA one by one.
Useful next links
- Society registration · Trust registration · Section 8 company registration.
- NGO Darpan registration – usually the first step after registration.
- NGO Registration Preparation and First 90 Days – preparation file and post-registration setup.
- Complete NGO Documentation Toolkit.
- Society vs trust vs Section 8: full comparison.
- NGO funding opportunities – for when you are ready to raise funds.
Last verified 22 Oct 2026. Sources: Societies Registration Act, 1860; Indian Trusts Act, 1882; Companies Act, 2013; NPO DARPAN portal (as cited below). General information only, not legal advice.
Step 01
Choose your NGO structure: society, trust or Section 8
Start with governance, founders, State, control and future funding. There is no single structure that is best for every organisation.
Society
Membership-based governance with State/UT-specific registration and rules.
Read the Society guide Registration support and our fee: Society registration Trustee ledPublic charitable trust
Trustee-led structure governed by the trust deed and applicable jurisdiction.
Read the Trust guide Registration support and our fee: Trust registration Company structureSection 8 company
Company-law nonprofit structure with members, directors and formal corporate governance.
Read the Section 8 guide Registration support and our fee: Section 8 company registrationStill deciding? Compare governance, control and ongoing responsibilities.
Open comparison guideSociety, trust or Section 8 company: the quick comparison
| Society | Public charitable trust | Section 8 company | |
|---|---|---|---|
| Main law | Societies Registration Act, 1860 – some States have amended it or have their own Act | State law and the trust deed; the Indian Trusts Act, 1882 does not apply to charitable endowments (s.1) | Companies Act, 2013, section 8 (one central law) |
| Who approves | Registrar under your State or UT’s law | Depends on your State or UT | Central Government licence (s.8(1)) |
| People needed | Seven or more under the central Act (s.1) – State rules may differ | No fixed minimum in the Indian Trusts Act; check State law | Seven (public) or two (private) persons (s.3); three or two directors (s.149) |
| Run by | Governing body named in the memorandum (s.2) | Trustees, under the deed | Board of directors |
| Profit and dividend | – | – | Income applied to objects; no dividend to members (s.8(1)(b), (c)) |
Read the table as a starting point, not a verdict. A group of neighbours in Kohima who want a members’ body with elections may lean towards a society; a family in Indore setting aside money for scholarships may look at a trust; a team in Bengaluru planning corporate partnerships across states may look at a Section 8 company. These are illustrative examples only – the right choice depends on your people, your State and your plans. For the detail, open the full comparison of society, trust and Section 8.
Sources: Societies Registration Act, 1860 s.1, s.2; Indian Trusts Act, 1882 s.1; Companies Act, 2013 s.3, s.8, s.149 (India Code copies, checked 20 Oct 2026). General information only, not legal advice.
Step 02
Get the basics ready before NGO registration
Use these four areas to organise the preparation work.
Objects & purpose
Define charitable objects clearly enough to guide formation and future work.
Founders & governance
Decide who will govern, who can bind the organisation and how decisions are recorded.
Registered office
Prepare a practical office/address arrangement and matching records.
Document consistency
Names, roles, addresses and governing records should align across the file.
Step 03
After registration: plan your first 90 days
Registration is the starting point. Put the records and controls for day-to-day work in place.
- Open governance and minute books
- Set bank and payment controls
- Start accounting and voucher records
- Create programme and donor files
- Build a compliance calendar
- Assess Darpan, tax, CSR-1 and FCRA separately
Template: Complete NGO Documentation Toolkit
Common next registrations: NGO Darpan · 12A/12AB and 80G · CSR-1 · FCRA.
Keep learning
NGO registration guides
Six practical guides, organised around the decisions and tasks ahead.
Detailed guidance
Before you register
Open a question for the full guidance.
How should we choose an NGO structure?
The first decision is not which form is “best” in the abstract. It is which legal and governance structure fits your founders, decision-making model, programme goals, geography, funding plans and long-term accountability.
Societies, public charitable trusts and Section 8 companies can all be appropriate in different circumstances. NGOGrant’s role is to help you organise the decision and preparation process; the applicable law, State rules and professional advice control the final registration.
What should we prepare before filing?
A stronger registration file starts with clear charitable objects, the proposed governing body, identity and address records, a realistic registered-office arrangement, consistent names and roles, and a record of the decisions already taken by the founders.
Do not treat incorporation or registration as the finish line. Your bank, accounting, meeting, donor, programme and compliance records begin immediately after formation.
What comes after registration?
After registration, set up your governing records, minutes and resolutions, bank and finance controls, accounting workflow, official communication channels, basic programme files and a compliance calendar.
Where tax registrations, NGO Darpan, CSR-1, FCRA or other approvals are relevant, assess them separately. They have different legal conditions and should never be presented as automatic benefits of NGO registration.
How do we check the right requirements?
Registration requirements change by entity type, State and authority. Before acting on a checklist, verify the current Act, rules, portal instructions, prescribed forms and local registrar requirements that apply to your case.
NGOGrant will keep general preparation guidance separate from professional certification, legal drafting and authority-specific filing.
Starting an NGO: common questions
What are the main ways to register an NGO in India?
The three common legal forms for an NGO in India are a society, a public charitable trust and a Section 8 company. A society is formed under the Societies Registration Act, 1860 or a State law; a Section 8 company is licensed by the Central Government under the Companies Act, 2013; a public charitable trust follows State law and its trust deed.
How many people do we need to start an NGO?
It depends on the structure. For a society: seven or more under the central Act (s.1) – State rules may differ. The Companies Act, 2013 needs at least seven persons for a public company or two for a private company (section 3), with at least three or two directors (section 149). For public charitable trusts, no fixed minimum appears in the Indian Trusts Act, which does not apply to charitable endowments; check your State’s law.
Is the Indian Trusts Act, 1882 used to register a charitable trust?
No. Section 1 of the Indian Trusts Act, 1882 says it does not apply to public or private religious or charitable endowments. Public charitable trusts are governed by State law and practice, so check what applies in your State or UT.
Do we need NGO Darpan after registration?
The NPO DARPAN portal says its Unique ID is mandatory for NPOs seeking grants from Government of India Ministries and Departments and States/UTs. It is a separate step after your society, trust or Section 8 company is registered.
Do we need FCRA to receive foreign donations?
Generally, yes. Under section 11 of the FCRA, an organisation with a definite cultural, economic, educational, religious or social programme needs a certificate of registration, or prior permission, before accepting foreign contribution. The Act has limited exceptions, so check your case with a CA. General information only, not legal advice.