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Trust & NGO Compliance & Advisory Services in India – Section 8 / Society / Trust Formation, 12A & 80G Registration, FCRA 2010, CSR (Section 135), and Donation Reporting (Form 10BD / 10BE)
Trusts, societies, and Section 8 companies operate under a uniquely demanding mix of laws — formation under the Indian Trusts Act / state public-trust laws, the Societies Registration Act 1860, or Section 8 of the Companies Act 2013; tax exemption through Section 12A / 12AB and 80G registration; foreign funding under the Foreign Contribution (Regulation) Act 2010; corporate philanthropy under Section 135 CSR and Form CSR-1; and a tight regime of audits and donation reporting in Form 10BD with certificate 10BE. A lapse in renewal or reporting can cost a non-profit its exemption or its ability to receive foreign funds.
Our non-profit advisory practice supports trusts, societies, Section 8 companies, and CSR foundations across their entire lifecycle — entity formation and structuring, 12A / 12AB and 80G registration and renewal, FCRA registration, prior permission, renewal and compliance, CSR implementation and CSR-1, income-tax exemption and accumulation planning, audit in Form 10B / 10BB, donation reporting in Form 10BD / 10BE, governance and board processes, and grant and donor compliance. Whether you are setting up a foundation, applying for FCRA, or preparing for renewal of your registrations, we keep your exemptions secure and your reporting clean.
Sec 8 / Trust
Entity Formation
12AB & 80G
Tax Exemption
FCRA 2010
Foreign Funding
Form 10BD
Donation Reporting
Laws & Frameworks We Work Under
Indian Trusts Act 1882
Societies Registration Act 1860
Section 8 (Companies Act)
Sec 12A / 12AB
Sec 80G
Sec 11 & 12 Exemption
FCRA 2010 (as amended)
CSR (Sec 135)
Form CSR-1
Form 10B / 10BB Audit
Form 10BD / 10BE
Sec 115BBC
Trust & NGO Engagements We Handle
Formation
NGO Formation & Structuring
Choosing and forming the right vehicle — public trust, society, or Section 8 company — with objects, governance, and documents built for exemption and funding.
- Trust deed drafting
- Society memorandum & rules
- Section 8 incorporation
- Object & governance design
- PAN, TAN & bank setup
- Founding board structuring
Exemption
12A / 12AB & 80G Registration
Securing and renewing income-tax exemption and donor-deduction status, including the periodic re-validation now required.
- Form 10A / 10AB filing
- Provisional & regular 12AB
- 80G donor-deduction status
- Re-validation & renewals
- Object & activity review
- Condition compliance
FCRA
FCRA Registration & Compliance
Foreign-funding eligibility through FCRA registration or prior permission, plus the strict account, utilisation, and reporting regime that follows.
- FCRA registration
- Prior permission
- SBI designated account
- Annual return (FC-4)
- Renewal & amendments
- Utilisation & admin-cap checks
CSR
CSR Implementation & CSR-1
Helping foundations and implementing agencies receive and account for corporate CSR funds in line with Section 135 and the CSR Rules.
- Form CSR-1 registration
- CSR project structuring
- Donor-company agreements
- Impact & utilisation reporting
- CSR-2 support (for companies)
- Governance & documentation
Reporting
Audit & Donation Reporting
Statutory audit and the annual donation-reporting cycle that underpins 80G deductions for donors.
- Form 10B / 10BB audit
- Form 10BD statement
- Certificate 10BE issuance
- Income-tax return (ITR-7)
- Accumulation (Form 10 / 9A)
- Corpus & fund tracking
Governance
Governance & Grant Compliance
Board processes, internal financial controls, and donor- and grant-specific compliance for institutional and international funders.
- Board & trustee processes
- Internal financial controls
- Grant-utilisation reporting
- Donor due-diligence support
- Statutory registers
- Policy & conflict frameworks
Key Trust & NGO Concepts You Must Know
Vehicle
Trust / Society / Sec 8
A non-profit can be a public charitable trust, a registered society, or a Section 8 company — each differs in formation, governance, regulation, and ease of nationwide operation and funding.
3 Structures
Different Regulators
12AB
Income-Tax Exemption
Registration under Section 12AB lets a non-profit claim exemption on its income under Sections 11 and 12, provided the income is applied to charitable objects and the conditions are met.
Sec 11 / 12
Periodic Renewal
80G
Donor Deduction
An 80G registration lets donors claim a deduction for their donations — a major fundraising advantage — and now requires the non-profit to report donations for the deduction to be allowed.
Donor Benefit
10BD-Linked
10A / 10AB
Registration Forms
Applications for 12AB and 80G are made in Form 10A (provisional / first-time) or Form 10AB (regular / renewal), with registrations granted for a fixed period and re-validated on expiry.
10A / 10AB
Fixed Validity
FCRA
Foreign Contribution
Receiving foreign funds needs FCRA registration or prior permission, an SBI New Delhi main-branch designated FCRA account, and adherence to limits on administrative expenses and on transferring funds onward.
SBI NDMB Account
Admin-Expense Cap
CSR
Section 135 & CSR-1
Qualifying companies must spend a portion of profits on CSR, and any entity implementing CSR projects with their funds must first register and obtain a Form CSR-1 reference number.
Company Spend
CSR-1 Registration
10BD / 10BE
Donation Reporting
An 80G-registered institution must file an annual statement of donations in Form 10BD and issue a certificate in Form 10BE to each donor, who needs it to claim the deduction.
Annual Statement
Donor Certificate
Sec 115BBC
Anonymous Donations
Anonymous donations above a prescribed threshold are taxed at a special rate under Section 115BBC, so donor identity must be recorded, with limited relief for purely religious institutions.
Special Tax
Record Identity
Our Trust & NGO Advisory Services
NGO Formation & Structuring
Trust-deed drafting, society registration, or Section 8 incorporation with object, governance, and document design for exemption and funding.
12A / 12AB Registration
Form 10A / 10AB filing, provisional and regular registration, re-validation, and ongoing condition compliance for income-tax exemption.
80G Registration & Renewal
Securing and renewing donor-deduction status and aligning it with the donation-reporting obligations that now support it.
FCRA Registration & Compliance
FCRA registration or prior permission, SBI designated account setup, FC-4 returns, renewals, amendments, and utilisation and admin-cap monitoring.
CSR Advisory & CSR-1
Form CSR-1 registration, CSR project structuring, donor-company agreements, and impact and utilisation reporting for implementing agencies.
Statutory & Tax Audit
Audit in Form 10B / 10BB, income-application and accumulation review, and ITR-7 filing for trusts, societies, and Section 8 companies.
Donation Reporting (10BD / 10BE)
Preparing and filing the annual Form 10BD donation statement and issuing Form 10BE certificates to donors on time.
Accumulation & Corpus Planning
Section 11 application planning, accumulation in Form 10 / 9A, corpus-donation treatment, and inter-charity donation compliance.
Governance & Internal Controls
Board and trustee processes, statutory registers, internal financial controls, and policy and conflict-of-interest frameworks.
Grant & Donor Compliance
Grant-utilisation reporting, donor due-diligence support, and reporting packs for institutional and international funders.
Conversion & Restructuring
Converting between structures, amending objects, merging non-profits, and restructuring while protecting exemption and FCRA status.
Notices & Representation
Responding to cancellation, survey, or FCRA notices and representing the institution before income-tax and FCRA authorities.
When a Trust or NGO Needs an Advisor
Setting Up a Foundation
Choosing the right vehicle and drafting objects and governance correctly at formation determines future exemption and funding eligibility.
Applying for 12AB / 80G
First-time and renewal applications in Form 10A / 10AB must align objects, activities, and accounts with the exemption conditions.
Receiving Foreign Funds
Any foreign contribution requires FCRA registration or prior permission and the designated-account and reporting discipline that follows.
Taking CSR Funding
An implementing agency must hold a Form CSR-1 number and account for CSR funds project-wise to satisfy the donor company and the rules.
Registration Renewal Due
12AB, 80G, and FCRA registrations have finite validity, and missing a renewal window can suspend exemption or foreign-funding ability.
Donation-Reporting Season
Filing Form 10BD and issuing 10BE certificates accurately is essential, since donors cannot claim 80G deductions without them.
Income-Tax or FCRA Notice
A cancellation proposal, survey, or FCRA compliance notice needs a careful, well-documented and timely response.
Restructuring or Merger
Amending objects, converting structure, or merging with another non-profit must be done without breaking exemption or FCRA continuity.
Documents Needed for a Trust or NGO Engagement
Constitution & Registration
- Trust deed / society MOA / Sec 8 documents
- Registration certificate
- PAN & TAN
- 12A / 12AB & 80G certificates
- FCRA registration / prior permission
- Form CSR-1 (if applicable)
- Board / trustee list & KYC
Financial & Tax
- Audited financials (3 years)
- Income-tax returns (ITR-7)
- Form 10B / 10BB audit reports
- Form 10BD / 10BE records
- Accumulation filings (Form 10 / 9A)
- Corpus & fund ledgers
- FCRA returns (FC-4) & account statements
Operational & Donor
- Donor & grant agreements
- Project & utilisation reports
- Activity / impact reports
- Minutes & statutory registers
- CSR donor-company agreements
- Internal policies
- Bank statements & FCRA account records
Our Trust & NGO Advisory Process
1
Assessment & Structuring
Understanding objects, funding, and activities and recommending the right vehicle and registration roadmap for exemption and funding.
2
Formation & Registration
Incorporating or registering the entity and filing for 12AB, 80G, FCRA, and CSR-1 as applicable, with the supporting documents.
3
Compliance Framework
Setting up accounting, internal controls, governance processes, and the FCRA account and utilisation tracking.
4
Reporting & Audit
Statutory audit, ITR-7, Form 10BD / 10BE donation reporting, accumulation filings, and FCRA and CSR returns.
5
Renewal & Representation
Tracking and filing registration renewals, monitoring conditions, and representing the institution before income-tax and FCRA authorities.
Why Choose Us for Trust & NGO Advisory
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Right-structure formation
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12AB & 80G expertise
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End-to-end FCRA compliance
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CSR & CSR-1 support
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Accurate 10BD / 10BE reporting
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Specialised non-profit audit
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Governance & controls
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Notices & representation
FAQs on Trust & NGO Compliance in India
Should an NGO be set up as a trust, a society, or a Section 8 company?
All three are valid non-profit vehicles, and the right choice depends on objects, scale, and funding. A public charitable trust is simple to form and suits family-led or endowment-based philanthropy; a society under the Societies Registration Act suits membership-based bodies; and a Section 8 company under the Companies Act offers the strongest governance, pan-India recognition, and credibility with institutional and foreign donors, at the cost of more compliance. We weigh these factors and form the vehicle with objects and governance designed for exemption and funding.
What are 12A / 12AB and 80G registrations?
Section 12AB registration lets a non-profit claim income-tax exemption on its income under Sections 11 and 12, provided that income is applied to its charitable objects. Section 80G registration lets donors claim a deduction for their donations, which significantly aids fundraising. Applications are made in Form 10A (provisional / first-time) or Form 10AB (regular / renewal), and both registrations are granted for a fixed period and must be re-validated on expiry. We secure and renew both and keep the conditions satisfied.
When does an NGO need FCRA registration?
Any organisation that wishes to receive foreign contributions — funds or goods from a foreign source — needs either FCRA registration (for established organisations) or prior permission (for a specific donor and purpose) under the Foreign Contribution (Regulation) Act 2010. Foreign funds must be received in a designated FCRA account at the State Bank of India, New Delhi main branch, cannot generally be transferred onward to other organisations, and are subject to a cap on the proportion that may be spent on administrative expenses. An annual return must be filed. We manage registration or prior permission and the ongoing compliance.
What is Form CSR-1 and who needs it?
Form CSR-1 is the registration that an entity must obtain to be eligible to receive and implement Corporate Social Responsibility funds from companies under Section 135 of the Companies Act. Trusts, societies, and Section 8 companies that act as implementing agencies file Form CSR-1 with the Ministry of Corporate Affairs and receive a unique CSR registration number, which donor companies need to route funds compliantly. We obtain the CSR-1 registration and set up project-wise accounting and reporting for CSR funds.
What is Form 10BD and Form 10BE?
An institution registered under Section 80G must file an annual statement of donations in Form 10BD, listing each donor and donation, and then issue a certificate in Form 10BE to each donor. The donor needs the 10BE certificate to claim the 80G deduction in their own return — so without correct and timely 10BD filing, donors lose their deduction, and late filing can attract a fee. We collect donor data through the year, file Form 10BD, and issue the 10BE certificates.
How are anonymous donations to an NGO taxed?
Under Section 115BBC, anonymous donations received by most charitable institutions above a prescribed threshold are taxed at a special higher rate rather than enjoying exemption. An anonymous donation is one where the institution does not maintain a record of the donor's identity and address. Wholly religious institutions get limited relief. Because of this, recording donor details is essential, especially for cash donations. We help build donor-record systems and compute any Section 115BBC liability correctly.
What ongoing compliance does a registered NGO have each year?
A registered non-profit generally must maintain books of account, get an audit and file the audit report in Form 10B or 10BB (depending on income and other factors), file an income-tax return in ITR-7, file Form 10BD and issue 10BE certificates if it has 80G status, and file accumulation forms (Form 10 / 9A) where it cannot fully apply its income in the year. FCRA-registered entities also file the annual FC-4 return, and Section 8 companies file ROC returns. We run this full compliance calendar so no deadline or condition is missed.
Exemption Secured. Funding Compliant. Reporting Clean.
Partner with our non-profit experts for trust, society and Section 8 formation, 12AB and 80G registration, FCRA and CSR compliance, audit, and Form 10BD / 10BE donation reporting for FY 2026–27.
Talk to an NGO & Trust Expert