Non-Profit & Social Sector Compliance

India’s non-profit and social sector — comprising charitable trusts, registered societies, Section 8 companies, and NGOs — operates within a complex web of registrations and ongoing compliance obligations that are prerequisites for legitimate operation, tax exemption, and access to funding. King & Beggar Legal Associates LLP provides comprehensive legal and compliance services for the non-profit sector, from initial registration of the legal entity through income tax exemption registrations, foreign contribution permissions, and government NGO portal registrations — ensuring that organisations dedicated to social purpose are built on a sound legal foundation.

Society & Trust Registration

Charitable institutions in India operate primarily through two structures: Societies registered under the Societies Registration Act, 1860 (or state equivalents) and Trusts governed by the Indian Trusts Act, 1882 or state public trust legislation. We advise on the appropriate structure based on your organisation’s objectives, jurisdiction, and governance preferences, draft the Memorandum of Association and Rules (for Societies) or Trust Deed (for Trusts), file applications with the Registrar of Societies or Charity Commissioner, and follow through until registration is complete. We also advise on post-registration governance requirements, committee structure, and record-keeping obligations.

12A & 80G Income Tax Registration

Registration under Section 12A of the Income Tax Act exempts a charitable trust, society, or Section 8 Company from income tax on receipts applied towards charitable purposes. Registration under Section 80G enables donors to claim income tax deductions for contributions — significantly enhancing the organisation’s fundraising capability. Both registrations are now filed on the Income Tax Department’s ITBA portal. We review your governing documents for compliance with registration conditions, prepare and file applications for provisional and final registration, and advise on all ongoing compliance requirements including annual Form 10B/10BB returns and utilisation certificates.

FCRA Registration — Foreign Contribution Compliance

Non-profit organisations seeking to receive foreign contributions — whether donations, grants, or technical assistance — must be registered under the Foreign Contribution (Regulation) Act, 2010 (FCRA) with the Ministry of Home Affairs. FCRA registration requires the organisation to have been active for at least three years, demonstrate a minimum level of domestic expenditure, and submit a detailed application with audited accounts and activity reports. We advise on eligibility, prepare the complete MHA application under Section 11 (registration) or Section 12 (prior permission), file through the FCRA portal, and advise on the stringent ongoing compliance obligations — separate bank account, annual FC-4 returns, and utilisation restrictions.

NITI Aayog Darpan Registration

Registration on the NITI Aayog NGO Darpan portal is mandatory for non-profit organisations seeking grants from Central Government Ministries and Departments, and is also required for organisations applying for FCRA registration. The Darpan portal creates a centralised, transparent database of NGOs operating in India — and registration on it significantly enhances organisational credibility with government and corporate CSR partners. We complete the Darpan registration process, upload all requisite documents, and ensure your organisation’s profile is accurately presented to maximise funding and partnership prospects.

Solvency & Character Certificates

Solvency Certificates and Character Certificates (Police Clearance Certificates) are frequently required by non-profit organisations and their trustees — for government grant applications, visa processing, regulatory registrations, and tender participation. We facilitate Solvency Certificate applications through banks and district administration authorities, compiling all required financial documentation — balance sheets, bank statements, and property valuations. For Character Certificates, we guide trustees and key personnel through the police station or district administration application process and, for international purposes, coordinate with the Regional Passport Office for Police Clearance Certificate requirements.