NGOs, Trusts & Non-Profits

It depends on how you plan to run and fund the organisation. A trust is the simplest to set up and run, and is managed by its trustees. A society is member-based and registered with the Registrar of Societies. A Section 8 company is incorporated under the Companies Act, has more compliance and a mandatory audit, but is often preferred by larger donors and CSR partners. Tell us your plans and we will recommend the structure that fits.

Under income tax law, a registered trust generally needs an audit report (Form 10B or 10BB) once its income before claiming exemption crosses the basic exemption limit, and in some other situations. Section 8 companies must be audited every year, and some state laws and donors also ask for audited accounts. Share your numbers and we will confirm what applies to you.

Registrations such as 12A/12AB and 80G are time-bound, and a provisional registration lasts for a shorter period than a regular one. We note your expiry dates, track them in our compliance calendar and remind you well before the last date to apply.

Yes. We prepare replies to income tax and GST notices, file rectification requests, and handle appeals against denied exemptions, registration cancellation and show cause matters. Notices have strict reply deadlines, so please share it with us as soon as it arrives.

Usually the trust deed, society or company registration papers, PAN, 12A and 80G certificates, audited accounts and income tax returns for the last few years, bank statements, grant or donor agreements, and TDS details. If something is missing, we will help you work out what to gather.

Donors usually look for separation of duties between initiating, approving and recording payments, an approval matrix, procurement and expense policies, fund-wise and project-wise accounting, separation of restricted and unrestricted funds, conflict-of-interest disclosures and a clear document trail. We help you write these policies and put them into practice.

12A/12AB registration allows the organisation's own income to be treated as exempt, subject to conditions. 80G registration lets your donors claim a tax deduction on their donations, subject to the rules that apply to them. Most charitable organisations need both.

Yes. An organisation generally needs FCRA registration or prior permission from the Ministry of Home Affairs to accept foreign contributions. We guide you on whether it applies to you and which compliances follow.

Yes. An organisation that wants to implement CSR projects for companies must be registered on the MCA portal through Form CSR-1, in addition to holding valid 12A and 80G registrations. We help with the application and the supporting documents.

Generally yes. A trust that pays salaries, rent or professional fees above the prescribed limits has to deduct and deposit TDS and file TDS returns. A registered organisation also files ITR-7 to claim its exemption, even when no tax is payable. Missing these can put the exemption at risk.