Saturday 24 October 2015

NGO Comparision among Trust Society and Non profit Company for their Statute/Legislation Jurisdiction Registration Members Required Board of Management


 TrustSocietySection-8 Comapny
Statute/LegislationRelevant State Trust Act or Bombay Public Trusts Act, 1950Societies Registration Act, 1860Indian Companies Act, 2013
JurisdictionDeputy Registrar/Charity commissionerRegistrar of societies (charity commissioner in Maharashtra).Registrar of companies
RegistrationAs trustAs Society
In Maharashtra, both as a society and as a trust
As a company u/s 8 of the Indian Companies Act.
Registration DocumentTrust deedMemorandum of association and rules and regulationsMemorandum and articles of association. and regulations
Stamp DutyTrust deed to be executed on non-judicial stamp paper, vary from state to stateNo stamp paper required for memorandum of association and rules and regulations.No stamp paper required for memorandum and articles of association.
Members RequiredMinimum – two trustees. No upper limit.Minimum – seven managing committee members. No upper limit.Minimum three Members. No upper limit.
Board of ManagementTrustees / Board of TrusteesGoverning body or council/managing or executive committeeBoard of directors/ Managing committee
Mode of Succession on Board of ManagementAppointment or ElectionAppointment or Election by members of the general bodyElection by members of the general body

Special Licensing for NGO

Special Licensing
In addition to registration, a non-profit engaged in certain activities might also require special license/permission. Some of these include (but are not limited to): 

A place of work in a restricted area (like a tribal area or a border area requires a special permit – the Inner Line Permit – usually issues either by the Ministry of Home Affairs or by the relevant local authority (i.e., district magistrate). 

To open an office and employ people, the NGO should be registered under the Shop and Establishment Act. 

To employ foreign staff, an Indian non-profit needs to be registered as a trust/society/company, have FCRA registration and also obtain a No Objection Certificate. The intended employee also needs a work visa. 

A foreign non-profit setting up an office in India and wanting staff from abroad needs to be registered as a trust/society/company, needs permission from the Reserve Bank of India and also a No Objection Certificate from the Ministry of External Affairs.

NGO Registration Methods for company under Charity and Application Process

Section-8 Company - (Old Section-25)
According to Section-8 of Indian Companies Act, 1956 (Old section 25(1)(a) and (b) of the Indian Companies Act, 1956, a section-25) a section 8 company can be established ‘for promoting commerce, art, science, religion, charity or any other useful object’, provided the profits, if any, or other income is applied for promoting only the objects of the company and no dividend is paid to its members. 

Legislation : Section-8 companies are registered under section 8 of Indian Companies Act 2013 (old section-25 of the Indian Companies Act, 1956).

Main Instrument : For a section-8 company, the main instrument is a Memorandum and articles of association (no stamp paper required) 

Board Members : A section-8 Company needs a minimum of three members; there is no upper limit to the number of members. The Board of Management is in the form of a Board of directors or managing committee. 

Application for Registration : 

1.An application has to be made for availability of name to the registrar of companies, which must be made in the prescribed form no. 1A, together with a fee. It is advisable to suggest a choice of three other names by which the company will be called, in case the first name which is proposed is not found acceptable by the registrar. 

2.Once the availability of name is confirmed, an application should be made in writing to the regional director of the company law board. The application should be accompanied by the following documents: 
Three printed or typewritten copies of the memorandum and articles of association of the proposed company, duly signed by all the promoters with full name, address and occupation. 

A declaration by an advocate or a chartered accountant that the memorandum and articles of association have been drawn up in conformity with the provisions of the Act and that all the requirements of the Act and the rules made thereunder have been duly complied with, in respect of registration or matters incidental or supplementary thereto.

Three copies of a list of the names, addresses and occupations of the promoters (and where a firm is a promoter, of each partner in the firm), as well as of the members of the proposed board of directors, together with the names of companies, associations and other institutions in which such promoters, partners and members of the proposed board of directors are directors or hold responsible positions, if any, with description of the positions so held. 

A statement showing in detail the assets (with the estimated values thereof) and the liabilities of the association, as on the date of the application or within seven days of that date. 
An estimate of the future annual income and expenditure of the proposed company, specifying the sources of the income and the objects of the expenditure. 

A statement giving a brief description of the work, if any, already done by the association and of the work proposed to be done by it after registration, in pursuance of section-8. 

A statement specifying briefly the grounds on which the application is made. 

A declaration by each of the persons making the application that he/she is of sound mind, not an undischarged insolvent, not convicted by a court for any offence and does not stand disqualified under section 203 of the Companies Act 1956, for appointment as a director.
3.The applicants must also furnish to the registrar of companies (of the state in which the registered office of the proposed company is to be, or is situate) a copy of the application and each of the other documents that had been filed before the regional director of the company law board. 

4.The applicants should also, within a week from the date of making the application to the regional director of the company law board, publish a notice in the prescribed manner at least once in a newspaper in a principal language of the district in which the registered office of the proposed company is to be situated or is situated and circulating in that district, and at least once in an English newspaper circulating in that district. 

5.The regional director may, after considering the objections, if any, received within 30 days from the date of publication of the notice in the newspapers, and after consulting any authority, department or ministry, as he may, in his discretion, decide, determine whether the licence should or should not be granted. 

6.The regional director may also direct the company to insert in its memorandum, or in its articles, or in both, such conditions of the licence as may be specified by him in this behalf.

NGO Registration Methods for societies and Application Process

Society
According to section 20 of the Societies Registration Act, 1860, the following societies can be registered under the Act: ‘charitable societies, military orphan funds or societies established at the several presidencies of India, societies established for the promotion of science, literature, or the fine arts, for instruction, the diffusion of useful knowledge, the diffusion of political education, the foundation or maintenance of libraries or reading rooms for general use among the members or open to the public, or public museums and galleries of paintings and other works of art, collection of natural history, mechanical and philosophical inventions, instruments or designs.’

Legislation : Societies are registered under the Societies Registration Act, 1860, which is a federal act. In certain states, which have a charity commissioner, the society must not only be registered under the Societies Registration Act, but also, additionally, under the Bombay Public Trusts Act. 
Main Instrument : The main instrument of any society is the memorandum of association and rules and regulations (no stamp paper required), wherein the aims and objects and mode of management (of the society) should be enshrined.

Trustees : A Society needs a minimum of seven managing committee members; there is no upper limit to the number managing committee members. The Board of Management is in the form of a governing body or council or a managing or executive committee 

Application for Registration : 
Registration can be done either at the state level (i.e., in the office of the Registrar of Societies) or at the district level (in the office of the District Magistrate or the local office of the Registrar of Societies).(2)

The procedure varies from state to state. However generally the application should be submitted together with: (a) memorandum of association and rules and regulations; (b) consent letters of all the members of the managing committee; (c) authority letter duly signed by all the members of the managing committee; (d) an affidavit sworn by the president or secretary of the society on non-judicial stamp paper, together with a court fee stamp; and (e) a declaration by the members of the managing committee that the funds of the society will be used only for the purpose of furthering the aims and objects of the society. 

All the aforesaid documents which are required for the application for registration should be submitted in duplicate, together with the required registration fee. Unlike the trust deed, the memorandum of association and rules and regulations need not be executed on stamp paper. 

NGO Registration Methods and Application Registration Process

NGO Registration Methods - 1
1. Trust 2. Society, and 3. Non profit Company
In India non profit / public charitable organisations can be registered as trustssocieties, or a private limited non profit company, under section-25 companies. Non-profit organisations in India (a) exist independently of the state; (b) are self-governed by a board of trustees or ‘managing committee’/ governing council, comprising individuals who generally serve in a fiduciary capacity; (c) produce benefits for others, generally outside the membership of the organisation; and (d), are ‘non-profit-making’, in as much as they are prohibited from distributing a monetary residual to their own members.

Section 2(15) of the Income Tax Act – which is applicable uniformly throughout the Republic of India – defines ‘charitable purpose’ to include ‘relief of the poor, education, medical relief and the advancement of any other object of general public utility’. A purpose that relates exclusively to religious teaching or worship is not considered as charitable. Thus, in ascertaining whether a purpose is public or private, one has to see if the class to be benefited, or from which the beneficiaries are to be selected, constitute a substantial body of the public. A public charitable purpose has to benefit a sufficiently large section of the public as distinguished from specified individuals. Organisations which lack the public element – such as trusts for the benefit of workmen or employees of a company, however numerous – have not been held to be charitable. As long as the beneficiaries of the organisation comprise an uncertain and fluctuating body of the public answering a particular description, the fact that the beneficiaries may belong to a certain religious faith, or a sect of persons of a certain religious persuasion, would not affect the organisation’s ‘public’ character.

Whether a trust, society or section-8 company (previous section 25), the Income Tax Act gives all categories equal treatment, in terms of exempting their income and granting 80G certificates, whereby donors to non-profit organisations may claim a rebate against donations made. Foreign contributions to non-profits are governed by FC(R)A regulations and the Home Ministry. 
CAF would like to clarify that this material provides only broad guidelines and it is recommended that legal and or financial experts be consulted before taking any important legal or financial decision or arriving at any conclusion. 

Formation and Registration of a Non -Profit organisations in India 

1) Trust 
2) Society 
3) Section-8 Company (previous section 25) 
Additional Licensing/ Registration

I. Trusts
A public charitable trust is usually floated when there is property involved, especially in terms of land and building. 

Legislation : Different states in India have different Trusts Acts in force, which govern the trusts in the state; in the absence of a Trusts Act in any particular state or territory the general principles of the Indian Trusts Act 1882 are applied.

Main Instrument : The main instrument of any public charitable trust is the trust deed, wherein the aims and objects and mode of management (of the trust) should be enshrined. In every trust deed, the minimum and maximum number of trustees has to be specified. The trust deed should clearly spell out the aims and objects of the trust, how the trust should be managed, how other trustees may be appointed or removed, etc. The trust deed should be signed by both the settlor/s and trustee/s in the presence of two witnesses. The trust deed should be executed on non-judicial stamp paper, the value of which would depend on the valuation of the trust property. 
Trustees : A trust needs a minimum of two trustees; there is no upper limit to the number of trustees. The Board of Management comprises the trustees. 

Application for Registration : 
The application for registration should be made to the official having jurisdiction over the region in which the trust is sought to be registered.

After providing details (in the form) regarding designation by which the public trust shall be known, names of trustees, mode of succession, etc., the applicant has to affix a court fee to the form and pay a registration fee which may range differently, depending on the location and value of the trust office and trust property. 

The application form should be signed by the applicant before the registrar, sub-registrar, deputy registrar, regional officer or superintendent of the regional office of the charity commissioner or authorised registrar. The application form should be submitted, together with a copy of the trust deed.

Two other documents which should be submitted at the time of making an application for registration are affidavit and consent letter. 


Saturday 10 October 2015

NGO Funding Agencies

Are you seeking for Grants or Funding Agencies?
Navigate the Directory of International Funding Agencies
and Funding Agencies Support in India
Search Funding Agencies / Donor Organisations
Here we are providing list of international funding agencies, donors, Philanthrophy groups and charity organisations. The enlisted organisations are selected from the informations provided by NGOs, networks and various other sources. Funding agencies provide support and funding to non-profits, grass-root level NGOs, organisations; but the agencies provide funds and support according to their own guidelines, terms and parameters. The listing of donor and other related agencies, persons, organisations provided here is only for information purpose. We are not affiliated with any agency, we do not endorse or recommend any agency or organisation for any purpose. This information has been provided for contact purpose only, assuming that the enlisted agencies support or help volunteers, NGOs and groups for their social cause or entrepreneurship.
AANGEPASTE TECHNOLOGIE ONTWIKKELINGS LANDEN-ATOL
Blijde Inkomststraat 9
Leuven B-3000, Belgium
Tel: 32-1-622-4517 Fax: 32-1-622-2256
Email: atol@atol.ngonet.be
Website: www.atol.ngonet.be
AARON DIAMOND AIDS RESEARCH FOUNDATION
375 Park Avenue, Suite 3303
New York, NY 10021
Tel: (212) 838 8525
Website: www.adarc.org
AARP ANDRUS FOUNDATION
601 E Street, NW
Washington, DC 20049, Obvious
Tel: (202) 434 6190
Website: www.andrus.org
AAUW EDUCATIONAL FOUNDATION
C/o Customer Service Center
Dept 141, 2201 Dodge
St. Iowa City IA 52243-4030
United States of America
Tel: 1-319-337-1716
Email: intsymp@aauw.org
Website: www.aauw.org
ABBEY NATIONAL GROUP
PO Box 911, Milton Keynes
United Kingdom MK9 1AD
Tel: 44-870-608 0104
Email: communitypartnership@abbeynadonal.co.uk
ABBOTSFORD FOUNDATION
L04-32310 South Fraser Way
Abbotsford BC V2T 1X1, Canada
Tel: (604) 850-3755
Fax: (604) 850-2527
Email: abbvfoundation@uniserve.com
ACADEMY FOR EDUCATIONAL DEVELOPMENT
1825 Connecticut Avenue NW
Suite 900 Washington DC 20009-5721
United States of America
Tel:1-202-884-8000
Fax: 1-202-884-8400
Email: admindc@aed.org , adminny@aed.org
Website: www.aed.org
A CALL TO SERVE INTERNATIONAL
1107 Providence Road
Columbia MO 65202, USA
Tel:1-573-449-3146
Fax: 1-573-874-5820
Email: tblairacts@aol.com
ACCESS TO CREDIT MEDIA PROJECT
P.O. Box 2007
Newburgh Associates
2007 Carmel Road North
Newburgh Maine 04444, USA
Tel:1-301-473-8797, 1-207-234-4112
Fax: 1-301-473-8695,1-207-234-4068
Email: newa@agate.net
Website: www.toourcredit.org
ACCION
60 Walton Street, Suite 400
Atlanta GA 30303
United States of America
Tel:1-404-521-0594
Fax: 1-404-521-0597
Email: atlantaloans@accionusa.org
Website: www.accionatlanta.org
ACCION
3245 West 26th St., Chicago IL 6062
United States of America
Tel:1-773-376-9004
Fax: 1-773-376-9048
Email: info@accionchicago.org
Website: www.accionchicago.org
ACCION
20 First Plaza NW, Suite 417
Albuquerque
New Mexico 87102
United States of America
Tel:1-505-243-8844
Fax: 1-505-243-1551
Email: accion@accionnm.org
Website: www.accionncwmexico.org
ACCION
109 N. San Saba
San Antonio TX 78207, USA
Tel:1-210-226-3664
Fax: 1-210-226-2258
Email: info@acciontexas.org
Website: www.acciontexas.org
ACCION CONTRA EL HAMBRE
Caracas 6-1
Madrid 28010
Spain
Tel: 34-91-391-5300
Fax: 34-91-391-5301
Email: ach@achesp.org
ACCION CONTRA EL HAMBR
Canuda 24, 1 C
Barcelona 08002
Spain
Tel: 34-93-301-7910
Fax: 34-93-301-7910
Email: achcat@achesp.org
Website: www.accioncontraelhambre.org
ACCION INTERNATIONAL
56 Roland Street, Suite 300
Boston MA 02129
United States of America
Tel: 1-617-625-7080
Fax: 1-617-625-7020
Email: info@accionusa.org , rratcliffe@accion.org , mbrand@his.com , acciondc@accion.org
Website: www.accion.org
ACCION VARAPAZ
C/ Canizares, 2 Bajo
Madrid 28012
Spain
Tel: 34-91-429-2978
Fax: 34-91-429-2978
Email: verapaz@wanadoo.es
Website: www.dominicos.org/verapaz
ACC NETWORK ON RURAL DEVELOPMENT AND FOOD SECURITY'
C/o FAO, Rural Development
Divison
Via delle Term di Caracalla
Rome 00100, Italy
Tel: 39-06-5225-1(main)
Fax: 39-06-5225-3152(main)
Email: rdfs-net@fao.org
Website: www.accnetwork.net
ACCORD (AFRICAN CENTER FOR THE CONSTRUCTIVE RESOLUTION OF DISPUTES)
Private Bag X018, Umhlanga Rocks
4320 South Africa
Tel: +27-31-502-3908
Mobile: +27-82-902-2936
Fax: +27-31-502-4160
Email: cedric@accord.org.za
Website: www.accord.org.za
Contact: Assistant Director
ACTIF ALLIER POUR UNE ECONOMIE SOLIDAIRE
62 cours Jean Jaures Moulnis 03000
France
Tel: 33-4-7020-8720
Fax: 33-4-7020-8721
Email: actif.allier@libertysurf.fr
ACTINVEST INTERNATIONAL
C.P. 2o47
14 Ch. du Hameau
Veyrier- 1255
Switzerland
Tel: 41-22-890-0091
Fax: 41-22-890-0092
Email: actinvst@iprolink.ch
ACTION AGAINST HUNGER
875 Ave of the Americas
Suite 1905, New York
United States 10001
Tel: 1-212-967-7800
Emergency Phone: 1(917) 287-1812
Email: isong@aahusa.org
Tel: +1-212-967-7800
Fax: +1-212-967-5480
Email: aah@aah-usa.org
Website: http://www.aah-usa.org
Contact: Secretary
ACTION AGAINST HUNGER UK
1 Catton Street
WCIR 4AB London
United Kingdom
Tel: +44-207-831-5858
Fax: +44-207-831-4259
Email: sn@acf.imaginet.fr
Website: http://www.aah-uk.org
ACTION AID, ASIA
13th Floor, Regent House Building
183, Rajdamri Road, Pathumwan
Bangkok
Thailand - 10220
Tel: 66-2-6519066-9
Fax: 66-2-6519070
Email: mail@actionaidasia.org
ACTION AID AUSTRALIA
PO Box 42
Narre Warren LPO, VIC 3805
159 Cranbourne Road
Narre Warren VIC
Australia
Tel: +61 (3) 9704 6315
Fax: +61 (3) 9704 6354
Contact: Lyn Pickering
Email: lipickering@bigpond.com
Website: http://www.actionaidaustralia.org.au
ACTION AID - ACTION IN DISTRESS
Hamlyn House, Mc Donald Road
Archway, London N19 5PG
United Kingdom
Tel: 44-20-7561-7561, 44-20-7281-4101
Fax: 44-20-7272-0899, 44-20-7272-0899
Email: mail@actionaid.org.uk , hcoulby@actionaid.org.uk
Website: www.actionaid.org
Contact: Editor
Email: sross@actionaid.org.uk
ACTIONAID
Chataway House, Leach Road
Chord, Somerset
TA20 1FR
United Kingdom
Tel: +44-1460-62972
Fax: +44-1460-67191
Email: mail@actionaid.org.uk
Website: www.actionaid.org
ACTION BY CHURCHES TOGETHER (ACT)
ACT Secretariat, Ecumenical Center
150, route dc Ferney
P.O. Box 2100
1211 Geneva 2
Switzerland
Tel: + 41-22-791-60-33
Fax: + 41-22-791-65-06
Email: act@act-intl.org
Website: www.act-intl.org
ACTION BY CHURCHES TOGETHER
P.O. Box 456,
3500 AL Utrecht
The Netherlands
Tel: +31 30 880.1427
Fax: +31 30 880.1587
Email: Emergencies-refugees@kerkinactie.nl
j.van.schalm@kerkinactie.nl
ACTION BY CHURCHES TOGETHER-ACT INTERNATIONAL
C/o Church World Service
475 Riverside Drive (#606)
New York NY 10115
United States of America
Tel: 1-212-870-3151
Fax: 1-212-870-2236
Email: act@act-intl.org
Website: www.act-intl.org

Friday 9 October 2015

About NGO

About NGO
The Planning Commission of India invites all Voluntary Organizations (VOs)/ Non-Governmental Organizations (NGOs) to Sign Up on this system,which has been developed in consultation with the below mentioned Ministries/Departments/Government Bodies to facilitate VOs / NGOs during their interaction with the Government in connection with requests for Government Grants under various schemes of the below mentioned Ministries/ Departments/ Government Bodies, in the first phase.
Participating Ministries/Departments/Government Bodies:
All VOs / NGOs, are requested to Sign Up (one time) with the Portal to help create a data base of existing VOs / NGOs and to access information on various schemes of the participating Ministries/ Departments/ Government Bodies open for grants. Later you will also be able to apply online for government grants to the participating Ministries/Departments/Government Bodies and track the status of your applications through this system.