NGOs play a crucial role in various social and charitable activities therefore there are some rules which governs NGOs

Foreign Contribution (Regulation) Act, 2010 (FCRA)

This act regulates the acceptance and utilization of foreign contributions or donations by NGOs in India.

The Societies Registration Act, 1860 

– NGOs can also register themselves as societies under this act. – Societies are typically formed for the promotion of charitable activities, education, science, literature, or the fine art

The Indian Trusts Act, 1882 

– NGOs can also be established as trusts under this act. – Trusts are formed for charitable purposes and are managed by trustees.

Income Tax Act, 1961 

NGOs in India are eligible for tax exemptions under various sections of the Income Tax Act if they meet certain criteria. 

Goods and Services Tax (GST) 

NGOs are subject to GST regulations for any economic activities they engage in, such as providing services or selling goods. 

National and State-level Regulations 

In addition to these central laws, NGOs may also be subject to specific regulations and guidelines set by state governments or local authorities. 

Regulatory Authorities 

NGOs may need to comply with reporting requirements and regulations set by regulatory bodies such as the Ministry of Home Affairs (for FCRA registration) and the Income Tax Department. 

Compliance and Reporting 

NGOs are often required to submit annual reports, financial statements, and other documentation to regulatory authorities to maintain their legal status and eligibility for tax exemptions. 

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