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Corporate Compliance for an NGO

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Service: End-to-end annual compliance for an NGO, across all three of its regulators.

Fees: NGO compliance starting from INR 9,999 per year (Exl GST and Govt. Charges).

Covers: Section 8 ROC filings, ITR-7, the 12A and 80G overlay, and FCRA where it applies.

For: Section 8 companies, trusts and societies that want every regulator handled in one place.

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NGO Compliance: Overview and Quick Summary

📌 TL;DR - NGO Compliance Services at a Glance

An NGO answers to three regulators at once. As a Section 8 company it files AOC-4 and MGT-7 with the MCA and is audited like any company. With the Income Tax Department it files ITR-7 and must keep its 12A and 80G registrations valid, now on five-year cycles, and file the donation statements 10BD and 10BE. If it receives foreign funds, it files FCRA Form FC-4 by 31 December and follows the FCRA rules. A trust or society shares the tax and FCRA overlay but files with the Charity Commissioner or Registrar instead.

Regulator	Key filings	Note
MCA (Section 8)	AOC-4, MGT-7, ADT-1	Audit, board, AGM
Income Tax	ITR-7, 10B or 10BB	12A and 80G valid
Income Tax (donations)	10BD, 10BE	By 31 May, donor certs
MHA (FCRA)	Form FC-4	By 31 December
MCA (CSR)	CSR-1	Needs 12A and 80G
Director KYC	DIR-3 KYC	By 30 September
Cost	From INR 9,999	Per year

This page is the complete picture of corporate compliance for an NGO, the overlay of company, tax and foreign-funding obligations that makes it distinct, and it routes you to each NGO service. When you want every regulator handled on one retainer, our team runs the whole calendar for you.

For the registrations behind the compliance, see our 12A registration and 80G registration services, and for the bookkeeping, our NGO and non-profit accounting services.

What Is NGO Compliance?

NGO compliance is the full set of statutory filings, audits and registrations an NGO must keep current each year to stay legally operational and tax-exempt. What makes it different from an ordinary company is that an NGO is regulated on several fronts at once, its corporate or state regulator, the Income Tax Department for its charitable status, and, where it takes foreign funds, the Ministry of Home Affairs under FCRA.

The defining feature is the overlay. A Section 8 company has all the usual company compliance, and then the tax-exemption and foreign-funding layers sit on top, each with its own forms, deadlines and regulator, and a lapse in one can put the others, and the NGO’s funding, at risk.

Key Terms for NGO Compliance:

Section 8 company: A not-for-profit company under Section 8 of the Companies Act.
12A: The Income Tax registration that gives the NGO its tax exemption.
80G: The registration that lets donors claim a deduction for their donations.
FCRA: The Foreign Contribution Regulation Act regime for receiving foreign funds.
CSR-1: The MCA registration that lets an NGO receive corporate CSR funds.

Tax Exemption 12A / 80G

The Three Regulators of an NGO

The clearest way to understand NGO compliance is by the three regulators it answers to.

MCA, the Corporate Regulator

For a Section 8 company, the MCA layer is the usual company compliance, AOC-4 and MGT-7, ADT-1, DIR-3 KYC, the statutory audit, board meetings and the AGM, plus the CSR-1 registration to receive CSR funds. A trust or society instead files with the Charity Commissioner or Registrar of Societies under state law.

Income Tax, the Charitable-Status Regulator

Every NGO files ITR-7, and to stay tax-exempt it must keep its 12A and 80G registrations valid, now on five-year renewal cycles, file the audit report in Form 10B or 10BB before the return, and, if 80G-registered, file the statement of donations in Form 10BD and issue Form 10BE certificates to donors.

MHA, the Foreign-Funding Regulator

If the NGO receives foreign contributions, the FCRA layer applies, with Form FC-4 by 31 December each year including NIL returns, a designated SBI New Delhi account, administrative expenses capped at 20 percent of foreign contribution, and a bar on sub-granting foreign funds to other NGOs.

Our NGO Compliance Services

Service	What We Do
Section 8 ROC Compliance	We file AOC-4, MGT-7, ADT-1 and DIR-3 KYC, coordinate the audit, and support the board meetings and AGM.
Income Tax and ITR-7	We file ITR-7 with the Form 10B or 10BB audit report, and ensure the 85 percent application of income is met.
12A and 80G	We keep the 12A and 80G registrations valid, handle the renewals, and file the 10BD and 10BE donation forms.
FCRA Compliance	We file Form FC-4, maintain the separate foreign-fund books, and keep the NGO within the FCRA rules.
CSR-1 and Funding Readiness	We register and maintain CSR-1 so the NGO can receive CSR funds, and keep it funding-ready.
Trust and Society Filings	For trusts and societies, we handle the Charity Commissioner or Registrar filings alongside the tax overlay.

Our Process

How NGO Compliance Runs Through the Year

How Patron runs the company, tax and FCRA cycles together on one calendar, so every regulator is handled and funding stays secure.

Step 1

Map the Regulators

We identify which of the MCA, Income Tax and FCRA layers apply to your NGO and build one calendar.

Three regulators One calendar

Map 01

Step 2

Run the Tax Cycle

We file the donation statements, keep 12A and 80G valid, and prepare the audit and ITR-7.

12A / 80G valid ITR-7

Tax 02

Step 3

Run the Company Cycle

We hold the board meetings and AGM and file AOC-4, MGT-7 and the KYC.

AOC-4 / MGT-7 Post-AGM

Company 03

Step 4

Run the FCRA Cycle

Where foreign funds apply, we maintain the books and file FC-4 by 31 December.

FC-4 by 31 Dec Separate books

FCRA 04

Step 5

Keep Funding-Ready

We maintain CSR-1 and the registrations so grants and CSR funds keep flowing.

CSR-1 live Grant-ready

Funding 05

Step 6

Handle Events

We file the event-based forms and manage any changes during the year.

Event forms Changes managed

Events 06

Information Required for NGO Compliance

NGO structure, Section 8, trust or society, and its registration.
12A and 80G certificates and their validity.
FCRA registration and foreign-fund records, if any.
Financial statements and books for the year.
Details of donations received.
Director, trustee or member details.

Need the full checklist? We share a tailored NGO compliance checklist when you engage us.

Common NGO Compliance Challenges and Solutions

Challenge	Impact	How Patron Accounting Solves It
Letting 12A or 80G lapse	If 80G is not renewed within its cycle, donors lose the deduction and donations fall. We track the renewals so the registrations never lapse.
Missing the FCRA return	FC-4 is due by 31 December even as a NIL return, and a miss risks FCRA suspension. We file it on time and keep the foreign-fund books separate.
Forgetting the donation forms	Form 10BD by 31 May and Form 10BE to donors are easy to overlook, and a delay hurts donors’ claims. We file and issue them on schedule.
Coordinating three regulators	Separate MCA, tax and FCRA calendars cause gaps. We run all three as one engagement so nothing is missed.

NGO Compliance Fees

Fee Component	Amount
Patron Accounting Professional Fees (annual retainer)	Starting from INR 9,999 per year (Exl GST and Govt. Charges)
Scope of the retainer	Section 8 ROC filings, ITR-7 with the audit report, 12A and 80G validity and the donation forms, and the CSR-1 and statutory registers
FCRA Form FC-4 and foreign-fund accounting	Confirmed as part of the engagement scope
Statutory audit, registration renewal fees, trust or society filings	Confirmed as part of the engagement scope

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

The FCRA Form FC-4 and separate foreign-fund accounting, the statutory audit fee, the registration renewal government fees, and trust or society filings where they apply are confirmed as part of the engagement scope, since the workload depends on your structure and whether you receive foreign funds. Contact us for a detailed quote.

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The NGO Compliance Year

Stage	Estimated Timeline
Form 10BD, donation statement	By 31 May (Form 10BE certificates issued to donors)
DIR-3 KYC, director KYC	By 30 September
Audit report and ITR-7	Form 10B or 10BB before the income tax return
Section 8 ROC, after AGM	AOC-4 and MGT-7 after the AGM, within six months of the year end
FCRA Form FC-4, where it applies	By 31 December each year, including a NIL return

An NGO’s year spans three calendars. The donation statement in Form 10BD is due by 31 May, the director KYC by 30 September, the audit report in Form 10B or 10BB before the income tax return, and the Section 8 company files AOC-4 and MGT-7 after its AGM, which is within six months of the year end. The FCRA Form FC-4, where it applies, is due by 31 December. Because these deadlines sit with three different regulators and overlap through the year, a single combined calendar is the only reliable way to keep an NGO compliant, which is what the retainer provides.

Key Benefits

Why Use a Managed NGO Retainer

All Three Regulators in One Place

The MCA, Income Tax and FCRA calendars are run together by one team, so nothing falls between the regulators.

12A and 80G Kept Valid

The 12A and 80G registrations are tracked and renewed within their cycles, protecting the exemption and donor deductions.

FCRA Returns Filed on Time

The FCRA Form FC-4 is filed by 31 December, NIL return included, with the foreign-fund books kept separate.

CSR and Grant Readiness

CSR-1 and the registrations are maintained so corporate CSR funds and grants keep flowing to the NGO.

Funding Protected

Coordinated compliance across the linked regulators prevents one lapse from cascading and cutting off funding.

Qualified CA and CS Team

Handled by a qualified CA and CS team experienced across Section 8, trust and society structures.

Trusted by Organisations Across India

10,000+ Businesses Served | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years

"Patron manages our Section 8 filings, our 12A and 80G, and our FCRA return, all from one team, so we focus on our cause." - Director, Section 8 company, Pune.

"They kept our 80G valid and filed our donation forms on time, which protected our donors’ deductions." - Trustee, charitable trust, Delhi.

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With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves organisations across India - both in-person and remotely.

NGO Compliance by Structure

Factor	Section 8 Company	Trust	Society
Primary regulator	MCA	Charity Commissioner	Registrar of Societies
Annual filing	AOC-4, MGT-7	State filing	Annual return
Tax overlay	ITR-7, 12A, 80G	ITR-7, 12A, 80G	ITR-7, 12A, 80G
FCRA	If foreign funds	If foreign funds	If foreign funds

NGO Services and Registrations

This hub routes to each NGO-related service and registration.

Section 8 Company Registration to set up a not-for-profit company.
12A Registration for the tax exemption registration.
80G Registration for the donor deduction registration.
FCRA Registration to receive foreign contributions.
NGO and Non Profit Accounting Services for the bookkeeping behind the filings.
Statutory Audit for the audit of the accounts.

For setting up the entity, see also our NGO registration and society registration services, and the compliance calendar to track every deadline.

Legal and Compliance Framework

The corporate layer: A Section 8 company, a not-for-profit company registered under Section 8 of the Companies Act, 2013, has the same core company compliance as other companies, holding board meetings and an annual general meeting, having its accounts audited, filing the financial statements in Form AOC-4 and the annual return in Form MGT-7, intimating the auditor in ADT-1 and completing DIR-3 KYC, while the Central Government may revoke its licence under Section 8(6) if it operates fraudulently or against its objects, and a trust or society instead files with the Charity Commissioner or the Registrar of Societies under the applicable state law.

The tax-exemption layer: Every NGO files its income tax return in Form ITR-7, and to retain its exemption it must hold valid registrations under Section 12A and, for donor deductions, under Section 80G, now granted for limited periods and subject to renewal, file the audit report in Form 10B, for larger or foreign-funded institutions, or Form 10BB otherwise before the return, apply at least the prescribed proportion of its income to its objects, and, where 80G-registered, file the statement of donations in Form 10BD by 31 May and issue the donation certificate in Form 10BE to each donor.

The foreign-funding layer: An NGO that receives foreign contributions must be registered under the Foreign Contribution Regulation Act, file the annual return in Form FC-4 by 31 December each year including a NIL return, receive all foreign contributions into the designated FCRA account with the State Bank of India in New Delhi, keep its administrative expenses within 20 percent of the foreign contribution received under the 2020 amendment, and not sub-grant foreign funds to other organisations.

Funding and consequences: To receive corporate social responsibility funds, an NGO registers in Form CSR-1 with the MCA, which requires valid 12A and 80G, and across all of these layers non-compliance carries serious consequences, the loss of 12A or 80G and so of tax exemption and donor benefit, the suspension of FCRA registration, and the revocation of a Section 8 licence, any of which can cut off the NGO’s funding.

Refer to the MCA portal for the company forms, the Income Tax portal for the tax filings, and the Companies Act on IndiaCode for the provisions.

What compliance must an NGO follow each year?

An NGO’s compliance depends on its structure but generally spans three regulators. A Section 8 company files AOC-4 and MGT-7 with the MCA, is audited and holds an AGM. Every NGO files ITR-7 with the Income Tax Department and must keep its 12A and 80G registrations valid, file the audit report in Form 10B or 10BB, and the donation forms 10BD and 10BE. If it receives foreign funds, it files FCRA Form FC-4 by 31 December. A trust or society files with the Charity Commissioner or Registrar instead of the MCA.

What is the difference between 12A and 80G?

12A is the Income Tax registration that gives the NGO itself its tax exemption, so that its income applied to charitable objects is not taxed. 80G is a separate registration that lets the NGO’s donors claim a deduction for their donations, which makes the NGO more attractive to fund. Both are now granted for limited periods and must be renewed within their cycles, and both must be valid for the NGO to register for CSR funds in Form CSR-1, so keeping them current is essential.

When is the FCRA annual return due?

An NGO registered under the Foreign Contribution Regulation Act must file its annual return in Form FC-4 by 31 December each year, even where it has received no foreign contribution during the year, in which case a NIL return is filed. The return relies on audited accounts of the foreign funds, which the NGO must keep in a separate set of books and receive into its designated FCRA account with the State Bank of India in New Delhi. Missing FC-4 can lead to suspension of the FCRA registration.

Does a Section 8 company have the same compliance as a private company?

Largely yes, on the corporate side. A Section 8 company holds board meetings and an AGM, has its accounts audited, and files AOC-4, MGT-7, ADT-1 and DIR-3 KYC like any company. What sets it apart is the not-for-profit overlay, it files ITR-7 rather than ITR-6, must maintain its 12A and 80G registrations, and follows the FCRA rules if it takes foreign funds, and its licence can be revoked under Section 8(6) if it strays from its charitable objects.

What are Forms 10BD and 10BE?

Form 10BD is the statement of donations that an 80G-registered NGO files with the Income Tax Department by 31 May each year, listing the donations received where the donor is eligible to claim a deduction. After filing it, the NGO issues Form 10BE, the donation certificate, to each such donor. The tax department auto-matches these against the donors’ own returns, so a delay or error directly affects the donors’ ability to claim their 80G deduction, which is why timely filing matters.

What happens if an NGO does not stay compliant?

The consequences are serious and cut to the NGO’s funding. Letting 12A or 80G lapse means losing the tax exemption and the donor deduction, so donations decline. A missed FCRA return can lead to suspension of FCRA registration and the loss of foreign funding. For a Section 8 company, persistent default can lead to penalties and even revocation of the licence under Section 8(6). Because the regulators are linked, a single lapse can cascade, which is why coordinated compliance is vital.

Is an audit mandatory for an NGO?

Yes. A Section 8 company must have its accounts audited like any company. Separately, for income tax, a charitable institution must file an audit report, Form 10B for larger or foreign-funded NGOs or Form 10BB otherwise, signed by a chartered accountant, before its ITR-7 is filed. An FCRA-registered NGO also needs its foreign-fund accounts audited for the FC-4 return. So audit is a recurring, and in several forms simultaneous, requirement across the NGO’s regulators.

Can you handle all of our NGO compliance?

Yes. Our NGO compliance retainer runs all three regulators as one engagement, the Section 8 ROC filings and audit, the ITR-7 with the Form 10B or 10BB audit report, the 12A and 80G validity and the 10BD and 10BE donation forms, the FCRA Form FC-4 and separate foreign-fund books where they apply, and the CSR-1 registration. For trusts and societies we handle the Charity Commissioner or Registrar filings with the same tax overlay, all from a starting fee of 9,999 rupees a year.

NGO ki compliance kya hai?

NGO ko teen regulators follow karne hote hain, Section 8 company ke liye MCA me AOC-4 aur MGT-7, Income Tax me ITR-7 aur 12A aur 80G, aur foreign funds par MHA me FCRA ka FC-4.

FCRA return kya hai?

FCRA return Form FC-4 hai, jo foreign funds lene wale NGO ko har saal 31 December tak file karni hoti hai, NIL return bhi, warna FCRA registration suspend ho sakti hai.

Quick Answers

Three regulators? MCA, Income Tax and MHA.

Tax return? ITR-7, with 12A and 80G valid.

FCRA return? Form FC-4 by 31 December.

Donor forms? 10BD by 31 May, 10BE to donors.

Why Stay on Top of It

For an NGO, compliance is directly tied to funding. Let 80G lapse and donors lose their deduction, miss the FCRA return and foreign funding can be suspended, fall short on the tax filings and the exemption itself is at risk, and stray from the objects and a Section 8 licence can be revoked. Because the three regulators are linked, one lapse can trigger others. Running all three on a single, tracked calendar is what keeps an NGO compliant and its funding secure.

Set up your NGO compliance - Call +91 945 945 6700 or WhatsApp us. We respond within 2 hours.

Set Up NGO Compliance with Patron Accounting

Corporate compliance for an NGO is defined by its overlay, the company or state-law filings, the Income Tax layer of ITR-7, 12A and 80G, and the FCRA layer where foreign funds are received, three regulators on one organisation.

The filings are linked, and a lapse in one can put the others, and the NGO’s funding, at risk. This page maps the whole picture and routes you to each NGO service. Patron Accounting, with a qualified CA and CS team and offices in Pune, Mumbai, Delhi and Gurugram, runs the full NGO calendar across all three regulators on a single retainer from 9,999 rupees a year.

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NGO Compliance Support Across India

In-person and remote Section 8, trust and society compliance support from our offices in Pune, Mumbai, Delhi and Gurugram.

NGO Services and Registrations

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Content Created: 3 June 2026 | Last Updated: | Next Review: 4 September 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed at least yearly and updated whenever the Section 8 company compliance, the 12A and 80G renewal cycles, the Form 10B/10BB/10BD/10BE requirements, the FCRA rules and Form FC-4, or the CSR-1 framework change. Freshness Tier 1.

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