NGO’s as Society


An NGO may be formed as a society. A society may be defined as a company or an organization/association of persons united together by mutual consent to deliberate, determine and act jointly for some common purpose. An individual including foreigners but excluding minors along with a company or an existing society can create a society. As per the Societies Registrations Act 1860 a society can be formed by minimum 7 members all eligible to enter into a contract for the purposes of Grant of charitable assistance, creation of military orphan funds, promotion of science and literature, diffusion of useful knowledge etc.. A society is administered by its board of directors who have been empowered to amend and create the rules of the society as well conduct the day to day affairs of the society. All actions of the society are conducted through its board after the decision has been approved by a majority of its members. A society functions on democrative lines. The biggest advantage of formation of a society is that it gives a corporate appearance to the organization and provides greater flexibility in its functioning as it is easier to amend the Rules and regulation under a society as against say a trust or a charitable company.


A society is created with a certain goal/objective. The charter of the society  also called the Memorandum of Association  lays down these objects and purposes apart from host of details like address of operation, names and addresses of members of the governing body, details pertaining to its directors, roles played by key officials, names of person subscribing to the memorandum etc.. While as the rules and regulations of the society are framed to guide the members of the governing body to administer and regulate the functioning of the society. Registration with the Registrar of society gives the society a status of an separate legal entity and empowers it enter into any contracts/ own any property as well as sue or be sued by any third party. The property normally remains the ownership of the governing body of the society.  Registration also renders the society eligible to receive all benefits under the Income Tax Act 1960 using which the society can apply for FCRA certificates, Sec 35 AC, 80GG, 80GGA Certificates etc. An unregistered society though is not recognized as a separate legal entity and the consequent advantages of registration therefore cannot be enjoyed by it.

We at FIGBIRD CONSULTANTS with our experienced panel of associates have been assisting NGO’s to get themselves formed and registered. We will guide you to go through the entire procedure and paperwork involved in this endeavor; we therefore provide the following services:

  • Drafting MOA’s
  • Drafting Rules and Regualtions
  • Assisting in preparing all paperwork required for registration
  • Registration of the Society


All books of Accounts of any Society are subject to scrutiny of the government. We at FIGBIRD CONSULTANTS with our experienced panel of associated CA’s have been assisting Societies to keep their books audited.


We at  FIGBIRD CONSULTANTS believe in assisting our clients to achieve the highest potential in their endeavour and with this end in mind also provide advisory services associates with the day to day administration and functioning of their Societies. With our dedicated team of lawyers we are in a position to assist you in all aspect of:

  • Labour related issues
  • Employment/contract employment
  • Donor agreements
  • Getting tax exemption certificates under Income Tax Act
  • PAN card, TAN, FCRA, 35AC, 80GG, 80GGGA etc and other mandatory certificates &  forms of other authorities
  • Host of other services







Figbird Consultants © 2014

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