# NGO, Trust, Society, 12AB, 80G & FCRA Services

> Non-profits in India can be set up as a public charitable trust, a registered society or a Section 8 company. To receive tax-exempt income they need registration under Section 12AB (or 10(23C)), donors get deductions only if the organisation holds 80G approval, and any foreign contribution needs FCRA registration or prior permission from the Ministry of Home Affairs.

## Who this is for

- Founders setting up a trust, society or Section 8 company
- NGOs applying for or renewing 12AB, 80G or FCRA
- Organisations filing ITR-7, audit reports, Form 10BD or FC-4
- CSR-eligible NGOs needing compliance documents for corporate donors

## Services

- [Charitable Trust Registration](https://www.industax.com/services/ngo-trust/trust-registration) — Public charitable trust deed and registration
- [Society Registration](https://www.industax.com/services/ngo-trust/society-registration) — Registration under the Societies Registration Act or state society laws
- [Section 12AB Registration](https://www.industax.com/services/ngo-trust/section-12ab-registration) — Provisional and regular registration for tax exemption
- [80G Approval & Donation Reporting (Form 10BD)](https://www.industax.com/services/ngo-trust/section-80g-approval) — Donor tax deduction approval and annual donation statements
- [FCRA Registration & Prior Permission](https://www.industax.com/services/ngo-trust/fcra-registration) — Foreign contribution registration, renewal and prior permission
- [FCRA Annual Return (FC-4) & Compliance](https://www.industax.com/services/ngo-trust/fcra-annual-return-fc4) — FC-4, quarterly disclosures, change intimations and audit
- [NGO Darpan Registration](https://www.industax.com/services/ngo-trust/ngo-darpan-registration) — Unique ID on NITI Aayog's NGO Darpan portal
- [CSR-1 Registration for Implementing Agencies](https://www.industax.com/services/ngo-trust/csr-1-registration) — Registration with the MCA to receive CSR funds
- [NGO Audit & ITR-7 Filing](https://www.industax.com/services/ngo-trust/ngo-audit-itr7) — Audit report, application of income and annual return for exempt NGOs

## FAQs

### Trust, society or Section 8 company — which is best?

A trust is simplest for a small group of trustees, a society suits member-driven organisations, and a Section 8 company offers the most credibility with corporate and foreign donors but has the heaviest compliance. All three can obtain 12AB, 80G and FCRA.

### How long is 12AB registration valid?

Five years generally. The Finance Act, 2025 extended it to ten years for trusts whose total income did not exceed ₹5 crore in each of the two preceding years. 80G approval still has to be renewed every five years.

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Canonical page: https://www.industax.com/services/ngo-trust/
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.