NADCORP

NGO Compliance

Running a Non-Governmental Organization (NGO) in India involves more than just social impact—it requires strict adherence to legal, financial, and regulatory compliances. Proper compliance not only ensures transparency and credibility but also helps NGOs build trust with donors, government authorities, and stakeholders.

Why NGO Compliance is Important

Compliance is the backbone of a legally sound NGO. Non-compliance can lead to penalties, cancellation of registration, or loss of funding opportunities. Maintaining proper records and timely filings helps in:

• Ensuring smooth operations without legal hurdles
• Enhancing credibility with donors and funding agencies
• Availing tax exemptions and government benefits
• Maintaining transparency and accountability

Key NGO Compliances in India

1. Registration Compliance

NGOs can be registered as:

• Trust (under Indian Trusts Act)
• Society (under Societies Registration Act)
• Section 8 Company (under Companies Act, 2013)

Each structure has its own compliance requirements and governance rules.

2. Income Tax Compliance

• 12A / 332 (as per new Income Tax Act, 2025) Registration: For claiming exemption on income
• 80G / 354 (as per new Income Tax Act, 2025) Certification: To provide tax benefits to donors
• ITR Filing: Annual filing of income tax return is mandatory
• Audit Requirement: Applicable if income exceeds prescribed limits

3. FCRA Compliance (Foreign Contribution Regulation Act)

If your NGO receives foreign funding:

• Mandatory FCRA registration or prior permission
• Filing of annual returns (Form FC-4)
• Maintaining a designated FCRA bank account
• Proper utilization and reporting of foreign funds

4. Annual Filings

Depending on the structure:

• Trusts/Societies: Annual reports, list of governing body members
• Section 8 Companies: ROC filings such as AOC-4, MGT-7
• Audit Reports: Submission of audited financial statements

5. GST Compliance (If Applicable)

• Registration if services fall under taxable category
• Filing of GST returns
• Issuance of proper invoices

6. Other Regulatory Requirements

• Maintenance of books of accounts
• Board meetings and documentation
• Renewal of registrations (if applicable)
• Compliance with CSR funding norms (if receiving CSR funds)

Our NGO Compliance Services

We provide end-to-end compliance support to NGOs, including:

• NGO Registration (Trust, Society, Section 8 Company)
• 12A / 332 & 80G / 354 Registration
• FCRA Registration & Compliance
• Annual Filing & Audit Support
• GST Registration & Return Filing
• Legal Advisory & Documentation

Why Choose Us?

With deep expertise in legal and financial compliance, we ensure your NGO remains fully compliant while you focus on creating social impact. Our team provides timely support, practical solutions, and transparent processes tailored to your organization’s needs.