Non-Profit Organisations and NGO

To facilitate, benefit and regulate non-profit and charitable activities pursued by various persons, entities or organisations, various laws and provisions thereunder have been legislated (the most important of which have been briefly mentioned below on this page).

Subject to the satisfaction of the applicable terms and conditions of the relevant provision(s) of the said law(s) etc, some such benefits may include the following —

  • Partial or total exemption from Income Tax
  • Less onerous compliance obligations for ‘Section 8’ Company
  • Ability to pass on Income Tax benefits to Donors for donations/contributions made
  • Entitlement to receive Corporate funds under CSR provisions and rules etc.

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Mere pursuit or undertaking activities believed to be non-profit/charitable in nature is not enough, as only certain types of entities/organisations/persons (as briefly mentioned above) undertaking defined activities and registered by the relevant authorities under the relevant provision of the applicable laws can claim such benefits.

MinusTax professionals specialise in such laws and provisions thereunder, and provide a complete spectrum of professional services to register and assist such non-profit/charitable organisations in their noble pursuits, some of which have been listed below.

Section 8 Company

Pursuant to section 8 of the Companies Act 2013 (the Act), where it is proved to the satisfaction of the Central Government authority i.e. the jurisdictional Registrar of Companies (ROC), that a person or an association of persons, intends to promote certain prescribed charitable objects etc. and apply its profits/income in the prescribed manner (profits/income for pursuit of objects, non-distribution of Dividends to Members etc), the ROC may by ‘licence’ and on such conditions as it deems fit, allow such Company to be registered as a Section 8 Company.

> Read more on ‘Section 8 Company’

Registered (charitable) Society

The Societies Registration Act 1860 (the Act)* is a Central Government Act on Societies established for promoting literature, science, or the fine arts, or for the diffusion of useful knowledge, the diffusion of political education, or for charitable purposes.

> Read more on ‘Registered (charitable) Society’

Public (charitable) Trust

Trusts as legal entities can be created for charitable purposes and designated as ‘Public Trusts’. Such Public Trusts are usually set up where some property (‘Trust Property’) is gifted or bequeathed or transferred by the ‘Settlor’ as a benefactor to such Public Trust, for the same to be used for charitable, philanthropic or other such socially beneficial objects, under the stewardship of a Trustee(s) and with the members of the public (or sections thereof) in general as ‘Beneficiaries’.

> Read more on ‘Public (charitable) Trust’

Get Professional Help – Register a Non-Profit/Charitable Entity

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Public (Charitable) Trust

  • Trust Deed/Trust Instrument

Registered (Charitable) Society

  • Memorandum of Association (MoA)
  • Society Rules and Regulations
  • Society Bye-Laws

Section 8 Company

  • e-Memorandum of Association (eForm SPICe MOA – ‘INC-33’)
  • e-Articles of Association (eForm SPICe AOA – ‘INC-34’)
  • Registrar of Companies – Licence Application (eForm INC-12)
  • Declaration (as per Rules)
  • Statement of Intent (Work Done/Grounds for Licence)

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  • 12AA – Registration/Application (Exclusion of Income from Property held for Charitable or Religious purposes/Income from Voluntary Contributions)
  • 10(23C) – Application for Approval/Grant of Exemption or continuance thereof to a Trust, Hospital, Educational Institution etc.
  • 80G – Application for Grant of Approval or Continuance thereof to Institution or Fund (Deduction in respect of Donations)

Denial/Cancellation of Registration – Notice Reply or Objections/Appeal

  • 12AA(3) – Activities of Trust or Institution not genuine/not being carried out in accordance with the objects
  • 12AA(4) – Activities of Trust or Institution such that sections 11 and 12 provisions do not apply to exclude whole/any part of the income due to application of section 13(1)
  • 10(23C) – Denial/Withdrawal of Approval/Rescission of Notification

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The Foreign Contribution (Regulation) Act 2010 (FCRA) regulates the acceptance and utilisation of foreign contribution or foreign hospitality by certain individuals or associations or Companies, and prohibits such acceptance and utilisation for activities adjudged ‘detrimental to the national interest of India’ and for matters connected therewith or incidental thereto.

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  • Applying for Registration (Certificate)/Prior Permission/Renewal
  • Permission for Transfer of Foreign Contribution to Other Unregistered Persons

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The landmark legal provisions and requirements therein with respect to Corporate Social Responsibility (CSR) i.e. requiring expenditure on activities of general philanthropic nature and public benefit, by large and profit making Companies, was introduced through the Companies Act 2013 (the Act) and chiefly comprises of the following —

Notified on 27 February 2014, the above said Section, Schedule and CSR Rules came into effect from 1 April 2014.

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Administrative Help

For administrative assistance and general queries, please feel free to contact via —
Telephone: +91 8800 38 1950

Alternatively, please contact for an appointment and visit our representational office in DLF Phase IV, Gurgaon (click for Google Map directions).

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