Quick answer
What is NGO registration and which form should I choose in Delhi?
NGO registration is the legal registration of a not-for-profit body as a trust, a society or a Section 8 company. In Delhi, choose a trust for founder or family control, a society if seven or more members want elected management, and a Section 8 company if you expect corporate donors and want MCA-level governance and public records.
- Trust: deed registered at a Delhi Sub-Registrar
- Society: seven or more members, Registrar of Societies
- Section 8 company: incorporated with MCA through SPICe+
- Tax exemption needs separate 12A and 80G registration
NGO registration: what does it mean in India?
"NGO" is not a legal form on its own. An NGO becomes a legal entity only when it is registered as a trust, a society or a Section 8 company. Each form has its own law, its own registering authority in Delhi and its own yearly filings, but all three must use income only for their objects and cannot pay profit to members.
The choice matters more than most founders expect. It decides who controls the organisation, whether you need seven members or just a founder and trustees, how much paperwork you file every year, and how comfortable a corporate CSR team or foreign donor will be when it checks your records. Changing form later usually means forming a new entity and moving the work across, so it pays to get the first choice right.
Unregistered groups can still do good work, but they cannot open a bank account in the NGO's name, receive tax-deductible donations, apply for most grants or sign contracts as an organisation.
Trust vs society vs Section 8 company: which NGO form suits you?
The short answer: a trust is quickest and keeps control with the founder, a society gives members a vote, and a Section 8 company has the strongest governance and is easiest for corporate donors to verify. The table compares the points Delhi founders ask about most.
| Point | Trust | Society | Section 8 company |
|---|---|---|---|
| Law | Indian Trusts Act, 1882 for private trusts; deed and Registration Act, 1908 for charitable trusts | Societies Registration Act, 1860 | Companies Act, 2013 |
| Minimum people | A settlor and trustees named in the deed | Seven founders; seven from Delhi for a Delhi working area | More than one; the usual minimum for a private or public company |
| Delhi authority | Sub-Registrar (39 offices in 13 districts) | Registrar of Societies, Govt. of NCT of Delhi | MCA, with ROC Delhi |
| Key document | Trust deed on e-stamp paper | MOA and Rules, plus affidavits on ₹10 stamp paper | MoA and AoA filed through SPICe+ |
| Who controls it | Trustees, as the deed provides | Governing body elected by members | Board of directors |
| Yearly filing with the registering authority | None with the Sub-Registrar; income tax filings apply | Annual list of governing body under section 4 | AOC-4, MGT-7 and other ROC forms |
| Changing objects | Only as the deed allows | Three-fifths of members at two meetings (section 12) | Through the Companies Act process, with filings at ROC |
| Donor and CSR perception | Accepted; strength depends on deed quality | Accepted; records sit with the Registrar | Often preferred; records public on MCA |
| Best for | Family or founder-led charity | Associations and member-run bodies | Larger NGOs expecting institutional funding |
Sources: Societies Registration Act, 1860; Indian Trusts Act, 1882; Delhi Sub-Registrar offices; Delhi Registrar of Societies (East). Checked 10 November 2026.
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How do you register an NGO as a trust in Delhi?
Draft a trust deed, pay stamp duty with e-stamp paper, and present it at the Sub-Registrar office with the settlor and two witnesses. The deed must be presented within four months of signing. Once registered, the trust takes a PAN and opens a bank account. Full detail is on our trust registration in Delhi page.
A trust involving immovable property is valid only if declared by a registered written instrument or a will (section 5, Indian Trusts Act). For a cash-only charity, registration is still the practical standard because banks and the Income Tax Department rely on the registered deed. The trust deed is the whole constitution, so clauses on appointing and removing trustees, amendments and winding up deserve real care.
How do you register an NGO as a society in Delhi?
Gather at least seven founders, draft the Memorandum of Association and Rules, prepare two affidavits on ₹10 non-judicial stamp paper and the office proof, and file with the Registrar of Societies. Governing body members must be among the founders. See our society registration in Delhi page for the full checklist.
The Delhi Registrar's checklist requires three office bearers to sign every page of the MOA and Rules and every founder's signature to be witnessed by a notary, Oath Commissioner, Gazetted officer or Magistrate. After registration the society files its governing body list every year within 14 days of the AGM.
How do you register an NGO as a Section 8 company?
A Section 8 company is incorporated online with MCA through SPICe+, with directors' DSCs, a not-for-profit MoA and AoA, and projected income and spending. PAN and TAN come with incorporation. Our Section 8 company registration page covers documents, steps and ROC filings in detail.
Choose this route when you expect CSR funding from companies, grants from institutions that prefer companies, or a growing team that needs a board structure. It carries the heaviest compliance of the three: board meetings, statutory audit, annual ROC returns and director KYC.
Documents required for NGO registration in Delhi
Every form needs identity and address proof of the people behind it, proof of a registered office in Delhi with the owner's NOC, a clear statement of objects and the constitution document. What changes is the constitution document and how many people sign.
| Document | Trust | Society | Section 8 company |
|---|---|---|---|
| Constitution | Trust deed | MOA and Rules, two copies each | MoA and AoA |
| People's KYC | Settlor, trustees, two witnesses | All seven or more founders | Directors and subscribers, with DSC |
| Office proof | Utility bill and owner's NOC | Owner's NOC-cum-affidavit on ₹10 stamp paper, utility bill, sale deed, lease or GPA copy | Utility bill, rent agreement or title, owner's NOC |
| Affidavits | Not usually | President or Secretary affidavit on ₹10 stamp paper | Declarations within SPICe+ |
| Stamp duty | On the trust deed, by e-stamp | Stamp paper for affidavits | Delhi stamp duty paid in the MCA filing |
| Extra | Property papers if property is settled | Proof if a place of worship is involved | Income and expenditure projections |
Society list from the Delhi Registrar of Societies (East) checklist; trust witness rules from the Delhi Revenue Department FAQ. Checked 10 November 2026.
What registrations does an NGO need after it is formed?
Forming the entity is step one. To receive tax-free income, give donors a deduction, apply for government grants, receive CSR money or accept foreign donations, an NGO needs further registrations, each applied for separately and on its own timeline.
| Registration | What it is for | Where to read more |
|---|---|---|
| 12A (charitable registration) | Lets the NGO claim exemption on income applied to its objects | 12A and 80G registration |
| 80G approval | Lets donors claim a deduction for donations | Applied for with or after 12A |
| NGO Darpan | Enrolment on the government NGO portal at ngodarpan.gov.in, often asked for by grant schemes | NGO Darpan registration |
| CSR-1 | Registration with MCA for NGOs that want to run CSR projects for companies | CSR-1 registration |
| FCRA | Permission to receive foreign contributions | FCRA registration |
| PAN and bank account | Needed for every other step and every donation | Applied for right after registration |
The Income-tax Act 2025 has applied from 1 April 2026; the names 12A and 80G come from the 1961 Act, so check current forms on the income tax e-filing portal. Checked 10 November 2026.
How long does NGO registration take, and what does it cost in Delhi?
A trust is usually the fastest because one visit to the Sub-Registrar completes registration once the deed is ready. A society depends on the Registrar's review of the MOA and Rules. A Section 8 company depends on MCA's review of objects and projections. None of the three authorities publishes a binding service timeline for these.
Government costs differ by form: stamp duty and the Sub-Registrar's fee for a trust (the Delhi Revenue Department lists 1% of value plus ₹100 pasting fee for property documents and fixed fees where no value is stated), the Registrar's fee and stamp paper for a society, and MCA fees with Delhi stamp duty for a Section 8 company. We confirm the exact government cost for your case before you pay, and CA in Delhi gives a fixed quote for the professional work before anything starts.
Why NGO registrations get delayed or rejected
Across all three forms, the same problems come up again and again. Spotting them at drafting stage saves time later with the registering authority and the Income Tax Department.
- Objects that are vague, commercial or that benefit founders personally.
- A name that suggests government patronage or copies another body.
- Office proof from someone who is not the owner, or a missing NOC.
- For societies: fewer than seven Delhi founders, or governing body members who did not sign the memorandum.
- For trusts: short stamp duty, or a winding-up clause that lets assets return to the family.
- For Section 8 companies: weak projections or objects that do not read as charitable.
- Applying for 12A and 80G with a constitution that does not bar private benefit.
How CA in Delhi handles NGO registration
Moneymji lists trust registration and Section 8 company registration, and Khubchandani & Co. Chartered Accountants lists Section 8 company formation. Society registration is not listed by any of the three firms, so we pass that enquiry to the listed firm or partner professional that handles it. Every route starts with a scope and a fixed quote. Read the firm profiles on our Delhi CA and compliance firms page.
What you send us: your NGO's purpose, who the founders are, where the office is, how you expect to be funded, and whether any donors or founders are abroad.
What you get back: a written recommendation on trust, society or Section 8, the drafted constitution, filing and attendance support, and a plan for 12A, 80G, NGO Darpan, CSR-1 and FCRA as your funding needs.
Call or WhatsApp +91 99114 92897 or use the enquiry form. Our office is at Netaji Subhash Place, convenient for CA in Shalimar Bagh and the rest of North West Delhi, and we work online across Delhi. Comparing local professionals? See CA near me.
Frequently asked questions
What is the cheapest way to register an NGO in Delhi?
A trust usually has the lowest setup effort because it needs one deed and one Sub-Registrar visit, and no minimum membership. The real cost depends on the stamp duty for your deed. A society needs seven founders and more paperwork, and a Section 8 company carries the highest yearly compliance.
Can one person register an NGO in Delhi?
One person can create a trust as settlor and appoint trustees, often including themselves. A society needs at least seven founders, and a Section 8 company needs more than one member and director. So for a solo founder, a trust is the practical route.
Which NGO form is best for CSR funding?
All three forms can work with companies on CSR projects after the required registrations, including CSR-1 and the income tax registrations. Many corporate teams are most comfortable with Section 8 companies because their records are public on MCA, but a well-run trust or society with clean accounts is also accepted.
Is NGO registration in Delhi done online?
Partly. A Section 8 company is fully online through MCA. A trust deed is stamped by e-stamp but registered in person at the Sub-Registrar. Society documents are signed and attested offline and filed with the Registrar of Societies; we confirm the current filing route when we take on your case.
Do NGOs need GST registration?
Only if the NGO makes taxable supplies, such as charging fees for services or selling goods, above the GST threshold. Pure donations used for charitable objects are generally not supplies. Take advice if your NGO plans paid programmes or sales.
Can an NGO pay salaries to its founders?
An NGO can pay reasonable salaries for real work done by staff, but surplus cannot go to members, trustees or founders as profit. Payments to founders and their relatives are reviewed closely during 12A and 80G applications, so keep them reasonable and documented.
Can an NGO receive foreign donations straight after registration?
No. Foreign contributions need separate permission under foreign contribution law, and accepting them without it is a serious violation. Plan this as a later step and read our FCRA registration page before talking to overseas donors.
Can I convert my trust or society into a Section 8 company later?
There is no simple one-step conversion. Usually a new Section 8 company is formed and the activities, and assets where the constitution allows, are moved to it. Plan this with your CA so exemption status and donor commitments are protected.
What is the difference between NGO registration and 12A registration?
NGO registration creates the legal entity as a trust, society or Section 8 company. 12A registration is a later application to the Income Tax Department so that the NGO's income applied to its objects is exempt. You need the first before you can apply for the second.
How many members does a society NGO need in Delhi?
At least seven people must sign the memorandum. For a society whose working area is Delhi, the Delhi Registrar asks for at least seven founders from Delhi; for an All India society, founders must be from seven different states, including Delhi.