NGO & Trust Advisory | 12AB, 80G & FCRA Compliance

office@cassgc.org
+91 9670000314


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NGO, Trust & Charitable Organization Advisory

Empowering Your Mission with Integrity and Transparency

In the social sector, your impact is measured not just by the lives you touch, but by the transparency of your operations. In 2026, regulatory bodies like the Income Tax Department and the Ministry of Home Affairs have shifted toward a "zero-tolerance" policy for non-compliance.

At Sagar S Gupta & Co, we understand that social entrepreneurs and philanthropists should focus on their cause, not on complex paperwork. Our dedicated NGO Cell provides a protective legal and financial umbrella for Charitable Trusts, Societies, and Section 8 Companies.

Our Specialized Social Sector Services

1. Entity Formation & Structuring

Choosing the right legal vehicle is vital for long-term sustainability. We assist in:

Public Charitable Trusts: Drafting and registering Trust Deeds before the Sub-Registrar.
Societies: Drafting the Memorandum of Association (MOA) and Bye-laws for registration under the Societies Registration Act.
Section 8 Companies: Forming non-profit companies under the Companies Act, 2013, for a more structured corporate approach to charity.

2. Tax Exemptions (12A & 80G)

Securing tax-exempt status is critical for saving funds and attracting donors.

Section 12A/12AB Registration: Ensuring your organization’s income is exempt from Income Tax.
Section 80G Registration: Providing your donors with a 50% tax deduction on their contributions, making your NGO a preferred choice for philanthropy.
Re-validation Services: Handling the periodic renewal of 12AB and 80G certificates as mandated by recent law changes.

3. FCRA Compliance & Foreign Funding

For organizations looking to receive international grants, the Foreign Contribution (Regulation) Act (FCRA) is a high-stakes arena. We provide:

FCRA Registration & Prior Permission.
FCRA Annual Returns (FC-4): Meticulous reporting of foreign receipts and utilization.
Compliance Audits: Ensuring all foreign funds are kept in designated "FCRA Accounts" and used for the specified purpose.

4. CSR Funding Advisory & Audit

With Corporate Social Responsibility (CSR) becoming mandatory for many companies, NGOs must be "CSR-ready."

Form CSR-1 Registration: Registering your NGO with the MCA to become eligible for CSR funds.
Impact Assessment & Monitoring: Providing independent audit reports to corporate donors on how their funds were utilized.
Project Proposals: Assisting in drafting financially sound project reports to secure corporate partnerships.

The Compliance Calendar for NGOs (2026 Edition)

The modern NGO must maintain a rigorous schedule to avoid cancellation of licenses.

Compliance Type	Frequency	Impact
Form 10BD	Annual (By May 31)	Issues Donation Certificates to donors for 80G.
ITR-7 Filing	Annual	Mandatory Income Tax Return for non-profits.
Audit Report (10B/10BB)	Annual	Professional audit of accounts by a CA.
ROC Filings	Annual	For Section 8 Companies to maintain active status.

Why Sagar S Gupta & Co is the Preferred Partner for NGOs

Sector-Specific Expertise: We have assisted dozens of organizations in Varanasi and Purvanchal in scaling their social impact.
Ethical Guidance: We ensure that your "Books of Accounts" are as noble as your "Books of Deeds."
Digital Transparency: We help you implement digital accounting systems that make you "audit-ready" for any government inspection or donor inquiry.

Frequently Asked Questions

Q: Can a Trust be converted into a Section 8 Company?
A: While there is no direct "conversion" process, we can help you set up a new Section 8 Company and facilitate the legal transfer of assets and activities from the Trust.

Q: What is the new requirement for "Provisional Registration"?
A: In the current regime, new NGOs are first granted "Provisional Registration" for 3 years. We help you convert this into "Regular Registration" once your charitable activities have commenced.

Q: Does our NGO need an audit if we don't have high income?
A: Yes. To maintain 12A/80G status and ensure transparency, an audit by a Chartered Accountant is mandatory if the total income exceeds the basic exemption limit.

Safeguard Your Social Vision Today

Your mission deserves to be backed by professional excellence. Let Sagar S Gupta & Co handle the complexities of law while you handle the complexities of social change.

Office Address: SH 15/79-S, Parbati Mills, Shivpur, Varanasi, UP - 221003.
Compliance Helpline: +91 7310000607
Email: office@cassgc.org

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