NGO Registration, 12A, 80G
& CSR Compliance — Gujarat

All four are non-profit legal structures with different governing laws. A Public Charitable Trust is governed by the Bombay Public Trusts Act in Gujarat and is controlled by trustees. A Society is registered under the Societies Registration Act 1860 and is managed by a governing body/general body. A Section 8 Company is incorporated under the Companies Act 2013 and offers limited liability to directors. The choice depends on your scale, governance preference, international funding requirements, and long-term vision.

Section 12A/12AB of the Income Tax Act grants an NGO/trust exemption from paying income tax on the income received as donations and grants. Without 12A registration, all income of an NGO is taxable. Any NGO that intends to receive donations or grants should obtain 12A registration as soon as possible after formation.

Section 80G certification allows donors (individuals and companies) to claim 50% or 100% income tax deduction on donations made to your NGO. This makes your NGO significantly more attractive to donors because they get a direct tax benefit. Corporate donors especially look for 80G certification before contributing.

From April 2021, the MCA mandated that all NGOs/trusts/Section 8 companies intending to receive CSR funds from companies must register on the MCA portal using Form CSR-1 and obtain a unique CSR Registration Number. Without CSR-1, no company can legally give CSR funds to your NGO. We handle the full CSR-1 application and documentation.

Society registration typically takes 30–60 days after document submission to the Registrar of Societies. Trust registration under the Bombay Public Trusts Act takes 45–90 days with the Charity Commissioner. Section 8 Company incorporation through MCA typically takes 15–30 days. Post-registration, 12A and 80G approvals take an additional 3–6 months.

For Trust: Trust deed, ID/address proof of all trustees, property proof (if immovable property is involved), 2 photographs each. For Society: Memorandum of Association, Rules & Regulations, list of founding members with ID proof, minutes of the first meeting, affidavit by president/secretary. For Section 8 Company: DSC and DIN of directors, MOA/AOA, registered office proof, NOC from property owner.

Yes, but only after obtaining FCRA (Foreign Contribution Regulation Act) registration or prior permission from the Ministry of Home Affairs. FCRA registration requires the NGO to be at least 3 years old and have spent at least ₹15 lakh on charitable activities during the preceding 3 years. We assist with FCRA applications and compliance.

For Trusts: Annual accounts, audit, and filing with the Charity Commissioner in Gujarat. For Societies: Annual general body meeting, audit, and filing of annual returns. For Section 8 Companies: Annual audit, ITR-7 filing, MCA annual returns (AOC-4, MGT-7), Director KYC. All NGOs with 12A registration must file ITR-7. If receiving CSR funds, CSR-2 must be filed with MCA.

Under Section 135 of the Companies Act 2013, companies with net worth ≥ ₹500 crore, or turnover ≥ ₹1,000 crore, or net profit ≥ ₹5 crore in any of the preceding 3 financial years must spend at least 2% of the average net profit of the preceding 3 years on CSR activities. We help companies identify eligible NGO partners, draft CSR policy, and ensure all filings are done.

Gadhia Associate is building a verified NGO directory — CSR Connect — that connects compliant, verified NGOs with corporate CSR teams. By registering your NGO profile (with verified 12A, 80G, and CSR-1 credentials), your organisation gains visibility to companies actively looking for CSR partners. Contact us to register your NGO profile and be among the first to benefit.