An annual statement of donations received that 80G-registered NGOs must file (by 31 May). Based on it, the NGO issues Form 10BE certificates to donors, which donors need to claim their 80G deduction.

Do all NGOs need FCRA?

Only NGOs that receive or intend to receive foreign contributions. FCRA registration (or prior permission) is mandatory before accepting any foreign funds, and the FC-4 annual return must be filed even for nil receipts.

What is NITI Aayog Darpan registration?

A unique ID for NGOs on the NGO-Darpan portal. It is a prerequisite for applying to most central / state government grants and schemes, and for FCRA and CSR processes.

What happens if an NGO does not comply?

Consequences range from late fees and penalties to cancellation of 12AB / 80G (income becomes taxable), suspension of FCRA, ineligibility for CSR and government funds, and director / trustee liability.

NGO Compliances & Advisory

End-to-end NGO compliance for Trusts, Societies and Section 8 companies — 12A/12AB & 80G renewals, Form 10B/10BD audits, ITR-7, FCRA returns, CSR-1 and NITI Aayog Darpan.

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Overview

Understanding NGO Compliances & Advisory

Non-Governmental Organizations (NGOs), Trusts, Societies, and Section 8 Companies are required to comply with various legal, regulatory, financial, and governance requirements. Timely compliance not only helps maintain legal status but also enhances transparency, credibility, and donor confidence. NGO Compliance & Advisory involves professional assistance in managing legal filings, regulatory registrations, governance requirements, tax compliances, reporting obligations, and operational advisory for charitable and non-profit organizations. It ensures that NGOs operate in accordance with applicable laws and regulatory frameworks.

Why Legal Door

Built for Outcomes, Trusted Pan-India

Specialist lawyers, transparent pricing and end-to-end execution from first call to final order.

Single Compliance Calendar

Every income-tax, FCRA, ROC and Registrar deadline tracked in one place with advance alerts.

Exemption Protection

12AB / 80G renewals filed correctly and on time — the lifeline of any NGO, guarded.

Funding Readiness

CSR-1, NITI Aayog Darpan and FCRA kept current so corporate and government funds keep flowing.

Audit & Donor Reporting

Form 10B / 10BB audits and Form 10BD / 10BE donor certificates handled end-to-end.

What We Cover

Key Highlights

Ensures Legal and Regulatory Compliance

Maintains Registration Validity

Enhances Donor and Stakeholder Confidence

Strengthens Organizational Governance

Reduces Regulatory Risks

Supports Funding and Grant Opportunities

Facilitates Accurate Reporting

Improves Financial Transparency

Provides Strategic Advisory Support

Promotes Sustainable Organizational Growth

Our Process

How We Help You

A straightforward, transparent path from first call to resolution.

1Compliance Diagnostic

Review entity type, existing registrations, lapses and funding sources; build the calendar.

2Registration Cleanup

Regularise 12AB, 80G, CSR-1, Darpan and FCRA — file pending renewals / fresh applications.

3Books & Audit

Maintain books, reconcile donations / grants, conduct statutory audit (10B / 10BB).

4Returns & Reporting

File ITR-7, Form 10BD, issue 10BE certificates, FC-4 for foreign funds.

5Governance

Conduct and minute statutory meetings; file ROC / Registrar returns.

6Ongoing Monitoring

Calendar-driven alerts; renewals tracked years ahead so nothing lapses.

Checklist

Documents Required

Trust deed / Society MoA & rules / Section 8 incorporation docs
PAN & registration certificate of the NGO
Existing 12AB / 80G / CSR-1 / FCRA / Darpan certificates
Books of account, receipts & payments, donor ledger
Bank statements (incl. FCRA designated account)
Donation details for Form 10BD (donor PAN, amount, mode)
List of governing body / trustees with KYC
Prior-year audit reports & ITR acknowledgements

Legal Framework

Applicable Laws & Regulations

Key statutes, rules and judicial precedents that govern this service.

Income-tax Act, 1961 — Sections 11, 12, 12A/12AB

Registration and exemption framework for charitable / religious entities.

Section 80G & Form 10BD / 10BE

Donor deduction, mandatory donation reporting and donor certificates.

FCRA, 2010 & FCRR, 2011

Foreign contribution registration, designated account and annual FC-4 return.

Companies Act, 2013 — Section 8 & CSR Rules

ROC compliance for Section 8 companies and CSR-1 for receiving CSR funds.

State Societies Acts / Trust Acts

Annual filing with Registrar of Societies / Charity Commissioner.

Avoid These Mistakes

Common Pitfalls

Costly errors we routinely help clients fix — or better, avoid altogether.

Missing 12AB / 80G Renewal

These now require periodic renewal — a missed deadline cancels exemption and makes the entire income taxable.

Form 10BD Omissions

Failure to file the donation statement / issue 10BE blocks donors' 80G deduction and attracts a per-day fee.

FCRA Account Misuse

Foreign funds must route only through the designated SBI New Delhi account; mixing funds risks FCRA cancellation.

No CSR-1 = No CSR Funds

Companies cannot route CSR to an NGO without valid CSR-1 (Form CSR-1) registration.

Section 8 ROC Defaults

Skipping AOC-4 / MGT-7 / DIR KYC attracts penalties and director disqualification.

FAQs

Common Questions

Everything you need to know before you begin

Under the current regime, 12AB and 80G registrations are granted for a fixed term (generally 5 years) and must be renewed before expiry. Provisional registrations have shorter validity. Missing renewal cancels the exemption.

Explore More

Related Services

12A & 80G Registration

FCRA / FEMA Registration

ITR for NGO

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