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Non-Governmental Organisations work for social and charitable purposes resulting in benefit of societies and social welfare. There are various privileges available to NGO’s after obtaining certain registrations, the same are listed below:
There are varied exemptions and privileges available to NGO’s with respect to Tax Exemptions, In order to claim these exemptions, an NGO must register themselves under Section 12A and 80G of Income Tax Act, 1961
12A: NGO acquiring such a certificate is exempted to pay income tax on its surplus income.
80G: This certificate allows donors, that is persons or organizations making donations to an 80G certified NGO, to avail deduction.
All the existing NGO’s having registration under section 12A and 80G of Income Tax, Act 1961 needed to reapply for the registration under Section 12AB;
All the new NGO’s seeking registration under Section 12A and 80G of Income Tax, Act 1961 needs to apply for registration under Section 12AB
Charitable Trusts / Section 8 Company / Societies seeking Foreign Contributions for definite cultural, educational, economic, religious or social program for the benefit of the society may obtain FCRA Registration or receive foreign contribution through “prior permission” route. Such NGO shall neither receive nor utilize any Foreign Contribution unless it has obtained either Registration or Prior Permission from the Central Government.
- Eligibility Criteria for FCRA Registration: Entity must be:
- Eligibility Criteria for Prior Permission: Entity must be:
Indian recipient organizations shall satisfy the following conditions:
Every eligible entity who intends to undertake any CSR activity, shall register itself with the Central Government by filing the Form CSR-1 electronically with the Registrar of Companies.
Self-Certified Copy of following documents:
FCRA Bank Account: It is mandatory to open an FCRA account in the State Bank of India (SBI), Main Branch located at Sansad Marg, New Delhi by each NGO/association seeking registration under FCRA, 2010.This “FCRA account” of the NGO would act as the first exclusive port of receipt of foreign contribution in India.
Filling of E-Form CSR-1: The Form can be downloaded from MCA Portal. The Form mainly consists of two parts, first part is relating to the information about the entity who undertakes CSR activities and Second Part is certification by Practicing Professionals;
Details of Entity:
The information w.r.t type of entity i.e. whether it is Section 8 Company, or a registered public trust or a registered society etc.
The Company may carry out CSR activities:
The details such as name, Date of Incorporation, Address, Email Id, PAN, Details of Directors/ Board of Trustees/ Chairman/ CEO/ Secretary/ Authorised Representatives of the entity, etc;
A declaration is to be given by the entity that the particulars given in the Form Clause 1 to Clause 4 are true and also are in agreement with the documents maintained by the entity and same needs to be digitally signed on behalf of the entity.
The e-Form CSR- 1 must also be certified by Practicing Professional.
The Form shall be signed and submitted electronically by the entity on MCA Portal. On the submission of Form CSR-1 on the portal, a unique CSR Registration number is generated by the system automatically.
Non- Governmental Organizations works for the upliftment and betterment of the Society. It is eligible for receiving Government Funding, Private Funding, Tax Exemptions, CSR Funding as well as Foreign Contributions for promotion of its objectives. Team Compliance Calendar LLP consists of well experienced professional who can help you in getting various Registrations, Compliance for Government Grants as well as ensures that the NGO’s comply with all the statutory Compliances. Our team not only helps in the formation and registration of NGO but also to run, manage and achieve targeted goals by providing services such as Project Implementation, Fund Raising, Complying with Statutory requirements, Work Recognition, etc. For any support, you are welcome to reach out to us at email@example.com or connect at 9988424211.
The validity period for both FCRA Registration and Prior Permission is Five Years from the date of approval and application for Renewal of such Registration is to be made at least 6 months prior to expiry of registration.
Newly established entities applying for the registration for first time are given provisional registration, the validity of such type of registration is three years and application for Final registration has to made six months prior to completion of three years provisional registration.
Yes, where at any time Application Form is:
The Commissioner / Principal Commissioner has full authority to cancel the registration, however an opportunity of being heard is given to the applicant before cancellation of registration;
In such case, where the Registration is cancelled, it shall be deemed that URN is never issued/ granted to such entity.