NGOs are legally established organizations which are generally considered to be non-profit oriented groups whose ultimate purpose is to work for public interest towards the welfare of the public, child education, a social agenda, care of environment, wildlife, etc and they work independently from the Government. Generally, the activities of NGO’s are to promote the interests of the poor, protect the environment, provide basic social services, or undertake community development and to promote the art, culture and science in India. The full form of NGO is Non-Governmental Organization, NGO’s are also referred to as Non-Profit Organizations (NPO’s) sometimes
In India if a person wants to establish an NGO can go for these 3 types of registration:
S.No. | Particulars | Trust | Society | Section-8 Foundation |
1 | Act Governance | Indian Trust Act, 1882 | Societies Registration Act, 1860 | Companies Act, 2013 |
2 | Members | Minimum :3 | Minimum: 7 | Minimum of 2 Directors/Shareholders |
3 | Jurisdiction | State in which it is Registered | State in which it is Registered | PAN India |
4 | Annual Compliance | Basic ITR Filing | Society Audit and ITR | Audit and ROC Filing |
5 | Registration Document | Trust Deed | Society Certificate and Byelaws | COI, License , MOA and AOA |