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Basic Types of NGOs in India
A non-governmental organization (NGO) is an organization that is not part of a government and was not founded by states. NGOs are therefore typically independent of governments. The term is generally restricted to social, cultural, legal, and environmental advocacy groups having goals that are primarily noncommercial. NGOs are usually non-profit making organizations which secures at least a portion of their funding from private sources.

NGO may be registered under any of the following Indian Acts:

(1) Society registered under the Societies Registration Act
Society is a company or association of person united together by mutual consent to deliberate, determine and act jointly for some common purpose. It can be formed by minimum seven members at state level and eight members at India level, eligible to enter into a contract

(2) Charitable Trust
Trust" is defined as an obligation annexed to the ownership of property, and arising out of a confidence reposed in and accepted by the owner or declared and accepted by him for the benefit of another, or of another and the owner.

Essential Elements of trust:-
  • Author of the trust- A person , who has intention of creating a trust and declare the confidence.
  • The trustees - Another persons, who accept the confidence.
  • The beneficiary - Beneficiary may be any person, as specified by the author of the trust.
  • The trust property-Property declare by the author
  • The object of the trust-As defined by the author.
Type of Trusts:-
  • Oral and written trust
  • Simple and special trust
  • Express and implied trust
  • Constructive trust
  • Resulting trust
  • Executed and executory trust
  • Revocable and irrevocable trust
  • Public and private trust
  • Public cum private trust
  • Specific and Discretionary trust
  • Religious and Charitable trust

(3) Company: Under Section 25 of the Companies Act, an association formed or to be formed
a) For the purposes of promoting commerce, art, science, religion, charity to any other useful object
b) With intention to apply its profits or other income for promoting its objects, and
c) Which prohibits payment of any dividend to its members, It is permitted to be incorporated without addition of the word "Limited" or "Private Limited". Procedure for applying is same as applicable in the case of all companies. If the registrar is satisfied that all formalities have been complied with, he will issue a certificate of incorporation from which date the company comes into existence.
Contact for this Service
CA Manoj Gupta
Tel: +91 (11) 46502975
Telefax: +91(11) 29812975
Mob: 9891745999
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