Legal Documents

In India, starting a non-governmental organization (NGO) involves complying with several legal requirements and procedures. These requirements are aimed at ensuring that the NGO operates within the framework of the law and carries out its activities in an ethical and transparent manner. This article will discuss the legal documents required to establish an NGO in India.

Memorandum of Association (MOA)

1. The MOA is a legal document that outlines the objectives, scope, and activities of the NGO. It is a public document and must be registered with the Registrar of Companies (ROC) or the Registrar of Societies (ROS), depending on the type of NGO. The MOA must be drafted in accordance with the guidelines set out in the Indian Companies Act, 2013 or the Indian Societies Registration Act, 1860.

Articles of Association (AOA)

2. The AOA is a legal document that governs the internal functioning of the NGO. It outlines the rules and regulations for managing the affairs of the NGO, including the powers and duties of the governing body and the members. The AOA must be registered with the ROC or ROS and must be consistent with the provisions of the MOA.

Trust Deed (for Trusts)

3. A Trust Deed is a legal document that establishes a trust and outlines its objectives, powers, and duties. It is mandatory for NGOs that are registered as trusts. The Trust Deed must be registered with the local Registrar of Trusts.

Registration Certificate

4. NGOs must be registered with the appropriate authority to operate legally. The type of registration required depends on the legal form of the NGO. Trusts must be registered with the Registrar of Trusts, while societies must be registered with the ROS. Companies must be registered with the ROC under the Indian Companies Act, 2013. Once registered, the NGO will be issued a registration certificate.

PAN Card

5. A Permanent Account Number (PAN) card is a unique identification number assigned to entities in India. It is mandatory for NGOs to obtain a PAN card, which is required for opening bank accounts and for conducting financial transactions.

12A Certificate

6. NGOs can apply for 12A certification, which exempts them from paying income tax on their income. The 12A certificate is issued by the Income Tax Department and is valid for the lifetime of the NGO, provided it continues to comply with the regulations.

80G Certificate

7. NGOs can apply for 80G certification, which enables donors to claim tax deductions for donations made to the NGO. The 80G certificate is also issued by the Income Tax Department and is valid for a specified period.

In conclusion, establishing an NGO in India requires complying with several legal requirements and obtaining various legal documents. It is important to consult with legal experts or NGOs that have experience in the process to ensure that all legal formalities are met. Once established, the NGO must ensure that it complies with all legal regulations and conducts its activities in an ethical and transparent manner.

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