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Registration of a NGO under under Foreign Contribution (Regulation) Act, 1976 (FCRA)

Any Charitable Trust, Society, Company, desirous of receiving any foreign contribution from a foreign source, is required to obtain registration under section 6(1) of FCRA Any such association which is not registered or which has been denied registration, can receive foreign contribution only after obtaining prior permission from home ministry of the Central Government under section 6(1A) of the Act.

In order to obtain registration under the Foreign Contribution (Regulation) Act, (FCRA), the applicant association should preferably be incorporated as a legal entity, that is, as a Charitable Trust, Society, or a Company (u/s. 25) and should have been working for a period of at least three years. The association must not have received any foreign contribution earlier without prior permission of the Government.

Application for obtaining permission to accept foreign contribution or hospitality

Every individual, association, organization or other person, who is required by or under this Act to obtain the prior permission of the Central Government to accept any foreign contribution, or foreign hospitality, shall before the acceptance of any such contribution or hospitality, make an application for such permission to the Central Government in such form and in such manner as may prescribed.

If an application referred to in sub-section (1) is not disposed of within ninety days from the date of receipt of such application, the permission prayed for in such application shall, on the expiry of the said period of ninety days, be deemed to have been granted by the Central Government :

PROVIDED that, where in relation to an application, the Central Government has informed the applicant the special difficulties by reason of which his application cannot be disposed of within the said period of ninety days, such application shall not, until the expiry of a further period of thirty days, be deemed to have been granted by the Central Government.

An application for obtaining prior permission of the Central Government to –

a) receive foreign contribution under sub-section (1) of section 5, or clause (a) of sub-section (2) of that section, shall be made in Form FC-1;

aa) receive foreign contribution under proviso to sub-section (1) of section 6, or under sub-section (1A) of that section or clause (b) of section 10, shall be made in Form FC-1A.

b) accept foreign hospitality under section 9 or clause (d) of section 10, shall be made in Form FC-2.

Application for registrationAn application for registration of an association referred to in sub-section (1) of section 6 for acceptance of foreign contribution shall be made in Form FC-8.


Special thanks to: Karmayog

Registering an NGO under Companies Act

A charitable institution/association can be registered as a non-profit company and obtain a licence u/s 25 of the Companies Act. For obtaining a licence, the association has to first apply for availability of name to the Registrar of Companies of the State in which it wants to get itself registered. The application should be made in Form 1-A and the guidelines issued in this regard should be followed. As soon as the letter of approval of name is received from the Registrar, proceed for incorporation, as follows :

The institution/associations should apply to Regional Director, Registrar of Companies of the region by a letter along with following documents.

  1. Three typewritten copies of draft Memorandum and Articles of Association of the proposed company. No stamp duty is payable.

  2. List of names, addresses, description and occupation of the promoters in triplicate.

  3. List of companies, associations and other institutions in which promoters are directors or hold responsible positions, with description of positions held.

  4. List of members of the proposed board of Directors.

  5. Declaration in the prescribed form by an Advocate, Attorney, Pleader, Chartered Accountant or a whole time practising Company Secretary, on a non-judicial stamp paper of appropriate value.

  6. Copies of accounts, balance sheet and reports on working of association for last two financial years ( for one year only if the association has functioned for less than two years), in triplicate.

  7. Statement of assets and liabilities.

  8. Sources of income and estimate of annual income and expenditure.

  9. A note on work already done and proposed to be done by the association.

  10. Grounds in brief for making application u/s. 25.

  11. Declaration signed by each of the applicant.

  12. Certified copy of notice published in newspaper .

  13. A draft or paid treasury challan for requisite fees for registration.

A copy of the application with all enclosures and accompanying papers should be sent to the Registrar of Companies of the State where the association proposes to situate its Registered Office.

After the draft Memorandum and Articles have been approved by the Regional Director, the association should apply to the Registrar of Companies, for its registration as a company, in Form No.1 along with printed copies of Memorandum and Articles and other documents necessary for registration along with a registration fee of Rs. 500/-. The Registrar then issues a certificate of incorporation.

Special thanks to: Karmayog

Income-tax Act procedure for an NGO

    Charitable or religious trusts, societies and companies claiming exemption under sections 11 and 12 of the Income-tax Act are required to obtain registration under the Act. Private/family trusts are neither allowed such exemption nor required to seek registration under the Income-tax Act. The detailed procedure is as under :

  1. Registration of Trust or institution under Income-tax Act procedure for registration u/s. 12AA of I.T. Act.

    1. Application for registration in Form No.10A in duplicate.

    2. List of Name and Address of the Trustees

    3. Copy of Registration Certificate with Charity Commissioner or copy of application to him.

    4. Certified True Copy of the Trust Deed.

    5. PAN No. or Copy of application of the Trust.

    6. PAN of the trustees.

  2. Procedure for registration (Sec 12AA)
    The Commissioner, on receipt of an application for registration of a trust or institution made under clause (a) of section 12A, shall –

    1. call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and

    2. after satisfying himself about the objects of the trust or institution and the genuineness of its activities he –

      1. shall pass an order in writing registering the trust or institution;

      2. shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution,

      and a copy of such order shall be sent to the applicant.

    Provided that no order under sub-clause (ii) shall be passed unless the applicant has been given a reasonable opportunity of being heard.

Special thanks to: Karmayog

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