Step 1.Selection of Legal Structure:
Determine the most suitable legal structure for your NGO based on factors including size, scope, and objectives.
Step 2. Reservation of the Name:
Select a unique and meaningful name for your NGO and ensure its availability for registration.
Step 3: Preparation of the Memorandum and Articles of Association:
MAO and AOA draft the governing documents outlining the objectives, rules, and regulations of the NGO.
Step 4: Obtain Digital Signature Certificate (DSC) and Director Identification Number (DIN):
Obtain DSC and DIN for the proposed directors if registering as a Section 8 company.
Step 5: Apply for Registration:
Apply for registration along with the required documents to the respective regulatory authority.
Step 6: Review and Approval:
The regulatory authority reviews the application and documents submitted. If authority is satisfied and all compliances are met, registration will be granted.
Step 7: Certificate of Registration:
Once the registration process is completed successfully, the NGO receives a Certificate of Registration, validating its legal existence.
Step 8: Tax Registration:
To avail of tax benefits NGOs may proceed to register for tax exemptions under sections 12A, 80G, and 35AC of the Income Tax Act, 1961.