Last reviewed: 25 September 2026. Non-profit compliance is a stack: the entity layer, the exemption layer, the funding gates, and the annual engine. This hub arranges every guide in the order the questions actually arrive.
Setting up
- Trust vs society vs Section 8 — choose the vehicle (with the selection snapshot).
- Section 8 after incorporation: the complete first-year checklist — bank account, GST applicability, PT, Udyam, FSSAI and the NRI-funding matrix.
The exemption layer
- 12A and 80G registration: process, validity and FAQs — the anchor guide.
- Then the operating discipline: donation statements (10BD/10BE) each May, the Form 10B/10BB audit, and ITR-7 — mapped in the NGO compliance stack service.
- Missed the 31 May donor statement? See Form 10BD late filing: the Section 429 (old 234G) late fee and the fix.
Foreign funding — the FCRA trilogy
- FCRA registration: eligibility, documents, process — the 3-year, Rs 15 lakh route.
- Prior permission vs registration — the early-stage alternative for a specific donor.
- After FCRA: FC-4, the SBI account and renewal — the annual engine.
- Who counts as a foreign source? The NRI-vs-OCI matrix sits in the Section 8 guide — with the MHA FAQ linked as primary source.
The NGO year — at a glance
| Item | Due |
|---|---|
| Form 10BD + 10BE (donor statements) | 31 May |
| Form 10B / 10BB audit | One month before ITR due date |
| ITR-7 | 31 October |
| FC-4 (if FCRA-registered) | 31 December — even for NIL years |
| 12AB / 80G renewals | Per certificate validity |
Under the Income-tax Act, 2025 — section map
From tax year 2026-27 the exemption layer is governed by the Income-tax Act, 2025. Registrations and approvals already granted under the 1961 Act continue under Section 536(2)(j) of the new Act.
| Item | Income-tax Act, 2025 |
|---|---|
| Registration of the NGO | Section 332 (old 12A/12AB) |
| Donor deduction | Section 133 (old 80G) |
| Approval of the institution for donor deduction | Section 354 (old 80G(5)) |
| Books, audit and return | Sections 347 to 349 |
| Late fee on donor statements (10BD/10BE) | Section 429 (old 234G) |
Frequently asked questions
We just registered a Section 8 company. What is the order of work?
First-year guide first (the Companies Act clocks), then 12A/80G provisional applications immediately, Darpan next, CSR-1 once 12A/80G exist, and FCRA later — its registration route needs a 3-year, Rs 15 lakh track record.
What is the difference between 12A and 80G again?
12A/12AB exempts the NGO’s own income; 80G gives donors their deduction. Fundraising needs both — and Form 10BD filings each May to keep donor claims alive.
Can we take foreign donations without FCRA?
From foreign citizens and OCI cardholders — no. From NRIs holding Indian passports through normal banking — yes, that is not foreign contribution. The distinction is the most misunderstood line in NGO funding.
Trust, society or Section 8 — does the choice change compliance?
Substantially: Charity Commissioner cycles for Maharashtra trusts, member governance for societies, the full ROC set for Section 8. The exemption stack (12A/80G/FCRA) sits on top of all three.
Registrations, renewals, FCRA strategy and the annual exemption engine — one desk.
NGO Compliance StackTrust & Society SetupTalk to usGeneral information as of 25 September 2026, not professional advice. Exemption and FCRA provisions carry hard windows — verify current requirements before acting.