Legal Issues Pertaining to Non-Profit Organisations in India

This document provides guidelines for the registration of non-profit organizations (NPOs) in India. It states that:

• In India, public charitable organizations can be registered as trusts, societies or section-25 companies;
• They:
  • Are independent of the state;
  • Are self-governed by a board of trustees;
  • Produce benefits for others;
  • Are prohibited from making a profit.

The document:

• Defines charitable purpose as well as public charitable purpose;
• Describes the tax exemptions given to them;
• Details the procedure of registration of the three types of NPOs.

The document also discusses:

• The special licensing that NPOs may require;
• The comparative features of the three organizational forms under the titles of:
  • Statute/legislation;
  • Jurisdiction;
  • Registration;
  • Main document;
  • Stamp duty;
  • Number of individuals required to form the organization;
  • Board of management;
  • Mode of succession on the Board.