Business Registrations & Approvals

Fee Structure

Total : 5000/- INR

NGO Approvals- 12A, 80G, FCRA

A company can be defined as a natural legal entity that is formed by an association or a group of people who work together towards achieving a common objective. It can be in the form a commercial enterprise or an industrial enterprise. It has some of important features such as separate legal entity, perpetual succession, limited liability and a common seal. However, for the purposes of taxation, registration and ascertaining the liability of the company, it has been further divided into other types.

A Non-Profit Company, also called as a Section 8 Company is established mainly for promoting commerce, art, science, religion, charity or any other useful object. The term Non-Profit does not imply that the Company cannot generate profits or income, it only means that the profits or any other income derived from it is applied for promoting the objects of the Company and is not used for paying dividend to its members. A non-profit organisation can be registered as a Society, Trust and Section 8 Company. Usually, Trusts and Societies are governed by State laws and are not controlled by Central laws. It takes 30-40 days to incorporate a Section 8 Company. The time can be reduced if a license is issued and other forms are approved earlier by respected Registrar of Companies.

What is an NGO (Non-Government Organizations)?

An NGO is defined as a voluntary association of persons that has a definite social mission. It is not owned by any one and is prohibited from distributing its profits. The profits that are earned may be spent only for non-profit activities. The main source of revenue for NGOs are donations, grants, gift, membership fee and interest on investment.

Tax Benefit for the NGO under Section 12A of Income Tax Act, 1961:

A voluntary contribution received by NGO or the income out of property held under Trust is exempted from Income Tax if it is registered under section 12A of Income Tax Act, 1961. The Income Tax Department after being satisfied about the charitable character of the NGO will grant a registration certificate under section 12A of the Act. This registration certificate is valid for an indefinite period until it is cancelled by the Issuing Authority.     

Required documents for registering under S.12A of Income Tax Act, 1961:

  • A Copy of PAN card of the NGO
  • The Registration Certificate and the MOA/Trust Deed
  • The evidence of all the welfare activities carried out by the NGO and a Progress Report since its inception or from the last 3 years
  • The Balance Sheet from inception or from last 3years
  • A list of donors along with their address and PAN cards
  • List of the governing body or the board of trustees’ along with their contact details & PAN cards
  • Original Registration certificate and MOA or Trust Deed for verification

Tax Benefit for the donor under Section 80G of Income Tax Act, 1961:

The Income Tax Act provides tax benefits to the donors who donate some amount to the NGOs. When the NGO is registered under section 80G of the Income Tax Act, 1961 then any individual or an organisation making a donation to the NGO will receive a deduction of 50% from their taxable income. Therefore, the NGO can apply for necessary registration under section 80G simultaneously while filing the application under section 12A of the Act. 

Requirements for registration under Section 80G of the Income Tax Act, 1961:

  • The NGO should spend any income or assets only for charitable purposes.
  • The NGO must maintain regular accounts.
  • The NGO should not function for the benefit of any particular religion, community or caste.

FCRA Certificate

The term FCRA stands for Foreign Contribution Regulation Act. The NGOs can receive funds from abroad donors if it has an FCRA certificate. This certificate will be valid for a period of 5 years.

Requirements for FCRA Certificate:

  1. The NGO must be registered under either Societies Registration Act, 1860 or the Indian Trusts Act, 1882.
  2. It must have been in existence for at least three years and should provide evidence for the welfare activities carried out during this period.
  3. Must have spent a minimum of 10 lakh rupees in the last 3 years under the social expenditure clause.

Service Delivery Process followed by White Code Legal:

  1. The Client has to register themselves on our website.
  2. Once the Client is registered, we raise a Service Request.
  3. The Client receives a proforma invoice with an option to confirm and pay now or pay later
  4. Once the Client confirms, our dedicated relationship manager liaisons with our experts and clients shares a list of client information required to deliver the service.
  5. Once we receive the information, we take the required steps to deliver the service and the service request is closed.

Service Inclusions

  • Professional Fees

Service Exclusions

  • GST, Government Fee and other Additional Taxes

Why White Code Legal?

At White Code Legal we prioritize and always strive to deliver client satisfaction. Keeping focus on maintaining affordable prices and delivering excellence we aim to make worth of every penny our clients spend with us, and build a lasting relationship with our them.