What is NGO:
NGO is a non-profit organization which works towards the betterment of society. Its roles are not limited to, environmental, social, advocacy and human rights work. They also work improving communities, and promoting citizen participation.
Registration Law in India:
a. Trust under Indian Trusts Act, 1882
b. Society under Societies Registration Act 1860
c. Section 8 Company under Companies Act, 2013
1. Reserve Name under RUN: First steps while registering any type of NGO is selection of name. It should be identical/unique (you can use Noun instead of adjective while choosing name) from others and don’t forgot to use Foundation, Forum, Association, Federation, Chambers, Confederation, Council etc. at the end of the name.
It can be reserved on MCA site under RUN which cost you Rs.1,000 and you can propose two names at a time. It will be give you one more chance of resubmission in case it doesn’t fulfil the criteria. Once approved, its valid for next 20 days.
2. Digital Signatures (DS): It is required by all the proposed directors of the company as the forms for registration process are filed online and should be signed digitally. It is issued by government recognized certifying agencies and cost vary from agencies to agencies.
3. Apply for Director Identification number (DIN): Application for allotment of DIN has to be made through Form DIR-3. It requires general information about the director with scanned copy of the necessary documents like self-attested copy of PAN, Identity and Address proof. Same can be submitted online on the MCA Portal. It should be attested by a practicing professional like CA/CS/CWA.
4. Licence to operate as Section 8 company: To simplify the process of Section 8 companies incorporation or licence to operate, Companies (Incorporation) 6th Amendment Rules 2019 dated 7th Jun 19 has dispensed off the requirement of filing INC-12.
5. Forms needs to be submitted at MCA site: Simplified Proforma for Incorporating Company Electronically (SPICe) – with mandatory PAN & TAN application included (Form SPICe). This form require below informations like:
i. Address of NGO
ii. Address of all directors
iii. Interest of directors in other entities
iv. Category of the company like limited by share/guarantee/unlimited
v. Shares subscribed by each director
vi. DIN number of director
6. Below forms needs to be attached with form filled in step
1. Memorandum of Association i.e. form no. SPICe_MoA
2. Articles of Association i.e. form no. SPICe_AoA
3. Declaration by first subscriber(s) and director(s) (Affidavit is not required to be attached)
1. Proof of Office address (Conveyance/ Lease deed/Rent Agreement etc. along with rent receipts)
2. Copy of the utility bills (not older than two months)
3. Interest of first director(s) in other entities
4. Declaration in Form No. INC-14
5. Declaration in Form No. INC-15
Above document need to be signed by all the directors and then by practicing CA/CS/CWA.