Not for Profit Organizations
End-to-end legal advisory for NGOs, trusts, societies, and Section 8 companies — registration, FCRA compliance, 12A/80G tax exemptions, CSR partnerships, governance frameworks, and regulatory compliance.
3
Legal Forms (Trust/Society/Sec.8)
15+
Years Experience
FCRA
Compliance Expertise
Pan India
Coverage
Not-for-Profit Legal Advisory —
From Registration to Governance.
India is home to over 3.3 million not-for-profit organisations — among the largest civil society ecosystems in the world. These organisations take three primary legal forms: public charitable trusts (governed by state trust laws and the Indian Trusts Act, 1882), societies (registered under the Societies Registration Act, 1860), and Section 8 companies (incorporated under the Companies Act, 2013).
The legal landscape governing not-for-profit organisations is multi-layered — spanning registration, income tax exemptions (Sections 12A and 80G of the Income Tax Act), foreign contribution regulation (FCRA, 2010), CSR recipient eligibility, and compliance with company law, trust law, and state-specific charity commissioner requirements. Non-compliance can result in cancellation of tax exemptions, FCRA licence revocation, and regulatory scrutiny.
Juris and Justice advises charities, foundations, religious organisations, educational institutions, healthcare NGOs, and corporate social responsibility vehicles on all legal aspects of setting up and running not-for-profit organisations in India.
Key Legal Areas
Registration & Incorporation
Advisory on the optimal legal form — trust, society, or Section 8 company — and end-to-end registration assistance including trust deed, MOA/AOA drafting, and regulatory filings.
FCRA & Foreign Funding
FCRA registration and prior permission applications, ensuring compliance with the Foreign Contribution (Regulation) Act, 2010 for NGOs receiving international grants and donations.
Tax Exemptions (12A & 80G)
Obtaining Section 12A income tax registration and Section 80G donor deduction certification — including renewal applications, compliance monitoring, and responding to IT department notices.
Governance & Compliance
Drafting governance documents — board charters, conflict of interest policies, whistleblower policies — and advising on annual compliance obligations including ROC filings, audit requirements, and IT returns.
How We Can Help You
Registration — Trust, Society & Section 8
Advising on the choice of legal structure and managing end-to-end registration — trust deed execution, society MOA/rules, Section 8 company incorporation under the Companies Act, 2013.
FCRA Registration & Compliance
Obtaining FCRA registration and prior permission for receipt of foreign contributions — and advising on ongoing FCRA compliance, annual returns, and designated bank account requirements.
12A & 80G Registration
Obtaining income tax exemption under Section 12A and donor deduction eligibility under Section 80G — including application preparation, supporting documentation, and IT department liaison.
CSR Advisory & Eligibility
Advising NGOs on eligibility as CSR recipients under the Companies Act Schedule VII — structuring CSR partnerships, project documentation, and utilisation reporting.
Charity Commissioner Compliance
Advising public charitable trusts on compliance with state charity commissioner requirements — audits, scheme applications, and trust property management.
Governance Frameworks
Drafting and implementing governance structures for not-for-profit boards — conflict of interest policies, board charters, remuneration policies, and internal control frameworks.
Key Legislation
Setting up or running an NGO?
Get expert not-for-profit legal advisory — from registration and FCRA to governance and tax exemptions.
Related Practice Areas
Mergers & Acquisitions
NGO restructuring and mergers of charitable organisations require specialist M&A and trust law advisory.
Intellectual Property
Educational institutions and research NGOs require IP protection strategies for their programmes and content.
Commercial Litigation
Disputes over NGO governance, funding, and property frequently require civil court intervention.