NGOs & Not-for-Profits — Registration, 12A/80G & FCRA

Charitable trusts, NGOs, and Section 8 companies registered under Section 12A/12AB now fall under the Registered Non-Profit Organisation (RNPO) framework in Chapter XVII of the Income-tax Act, 2025. Existing certificates stay valid and exemption continues uninterrupted, but audit report forms and filing deadlines differ between AY 2026-27 and Tax Year 2026-27.

MHA's extension for FCRA registrations with pending FC-3C renewals ends 30 September 2026. This guide explains who is covered, what happens on 1 October, and the new FCRA Amendment Rules, 2026 requirements NGOs must track.

CBDT Circular No. 06/2026 condones delay in electronic filing of Form 10AB for Section 80G(5) approval where the application was filed between 1 October 2025 and 31 March 2026. Jurisdictional CIT(Exemptions) must dispose of these applications on merits by 31 December 2026 — here is what eligible trusts and NGOs must do before that deadline.

Forms 10B and 10BB — the audit reports charitable trusts must file under Rule 16CC and Rule 17B before their ITR-7 — are due 30 September 2026 for AY 2026-27. No CBDT extension has been issued as of 18 September 2026, and Section 234G penalties of ₹200/day apply to late filings.

MHA's FCRA Amendment Rules, 2026 introduce a numeric ₹10 lakh utilisation test for 'reasonable activity', a 75% instalment-release rule, and a new FCRA 2.0 filing portal. Every FCRA-registered association must file Form FC-6F by 21 June 2027 or risk being treated as non-compliant.

The JPC on the FCRA Amendment Bill 2026 began scrutiny this week, and its Designated Authority clause could let the government take control of an NGO's foreign-funded assets if its certificate lapses. Two unrelated deadlines — FCRA renewal and Form 10B/10BB — converge on 30 September 2026, making this the week every FCRA-registered organisation must check its status.

The Foreign Contribution (Regulation) Rules, 2011 were amended on 22 June 2026, widening the definition of "key functionary," introducing a ₹10 lakh utilisation threshold, and mandating Form FC-6F for every FCRA-registered organisation. Here is what changed, what deadlines apply, and what registered NGOs and trusts need to do now.

The June 2026 amendment to the FCRA Rules, 2011 removes the 20% transfer permission entirely, banning all transfer of foreign contribution to implementing partners — even FCRA-registered ones. Here is what NGOs running multi-partner structures must do now.

Most Resident Welfare Associations register as a society because it feels simpler, but that choice leaves committee members personally exposed in contract disputes. This piece compares the Societies Registration Act, 1860 and Section 8 of the Companies Act, 2013 on liability, audit, and filing so RWAs can pick the structure that matches their scale.

CBDT has notified a revised ITR-7 form for AY 2026-27 under the Income-tax (Seventh Amendment) Rules, 2026, affecting every charitable trust, NGO, hospital, and educational institution. This article explains who must file, what changed in the disclosures, the Form 10B vs Form 10BB distinction, and the CS-04 scrutiny risk trusts must check before the 31 October 2026 audit deadline.

A vague trust deed objects clause is the most common reason Section 12AB registration gets rejected. This piece covers what Section 2(15) actually requires, how the Bombay Public Trusts Act, 1950 registration process works, and how to draft an objects clause and quorum clause that survives scrutiny.

Not-for-profit organisations must file Form 10BD and 10BE by May 31 with detailed donor information. Miss the deadline and face Section 271K penalty. Here's what triggers penalties, how to compute them, and best practices for issuing donation certificates to maintain compliance.

CSR compliance under Section 135 of the Companies Act 2013 is mandatory for companies crossing the Rs.40 lakh profit threshold. This post covers the 2% spend obligation, Form CSR-2 filing mechanics, and the new unspent transfer provisions that changed corporate philanthropy.

Charitable trusts filing ITR-7 must navigate Schedule VC disclosures, Form 10B statutory audit requirements above Rs.5 crore receipts, and Section 115TD exit tax on trust cancellation. This guide covers all three compliance pillars with current rules and pitfalls.

NGOs seeking tax-exempt status must navigate Section 12A and 80G registration carefully. This guide breaks down Form 10A filing on the e-portal, the distinction between provisional and final registration under Section 12AB, and the tax benefits available to donors.

NGOs receiving foreign funds must register under FCRA 2010. We explain eligibility criteria, the FC-3A application process, FC-4 annual return filing, and the mandatory single bank account rule that governs foreign remittance receipt.