Trust vs Society vs Section 8 Company — which structure to pick, 12A + 80G registration, FCRA, and the annual compliance load every Indian NGO faces.

Starting an NGO in India in 2026 means navigating three entity types and 4-6 compliance windows annually. The structure matters: Section 8 Company offers credibility for fundraising but costs Rs 15-25K to register and Rs 30K+/year in compliance. Trust is cheaper (Rs 5-12K) but harder to scale. Society sits between both. Non-negotiable registrations: 12A (income tax exemption), 80G (donor tax deduction), and CSR-1 if you want corporate CSR funds. Most NGOs get 12A in 3-6 months, 80G in 6-12 months. FCRA (foreign contribution) is harder — minimum 3 years of operation required and approval rates are under 30%. Annual compliance: income tax return + audit (Rs 25-50K), 80G renewal, statutory audits, and Form 10B. Plan for Rs 1-2 lakh/year in compliance even for a small NGO.