NGO Registration:

• A CA advises the NGO on the most appropriate legal structure (e.g., Trust, Society, or Section 8 Company) based on the organization’s goals and the applicable laws.
• The expert ensures that all required documentation for registration, such as the Memorandum of Association (MOA), Trust Deed, and By-laws, is accurate and compliant with legal norms.
• The expert helps file the necessary forms with relevant Government Authorities (Ministry of Corporate Affairs for Section 8 Companies, or Local/Regional Authorities for trusts or societies).
• If the NGO intends to operate with tax-exempt status, a CA assists in applying for exemptions, such as 12A and 80G registrations in India. These registrations allow NGOs to receive Tax Exemptions.
• The authority ensures that the process of NGO Registration follows all legal requirements and is in accordance with local laws, including the Foreign Contribution Regulation Act (FCRA) if the NGO plans to accept foreign donations.

NGO Registration:

• A CA ensures that the NGOs are recognised as a charitable entity and can claim exemptions under the Income Tax Act.
• The expert allows the donors of NGOs to claim Tax Deductions for their donations, which encourages more contributions.
• To receive foreign funds for NGOs, the expert helps them with FCRA Certification through which the NGOs can legally accept foreign contributions.
• The expert assists in ensuring that the NGOs meet the annual compliance requirements and certifies financial statements to maintain transparency and credibility.
• The expert conducts Audits of the NGOs for Financial Records and certifies the accuracy and integrity of Financial Statements, which are often required for government compliance or donor reports.

Payroll Compliances:

• A CA helps design efficient Salary Structures for NGO employees, ensuring that they are tax-efficient and comply with applicable labor laws.
• The expert ensures that the NGO complies with TDS Regulations, calculating and deducting Taxes on salaries as required under the Income Tax Act. They file TDS returns and ensure timely payments.
• The expert ensures that the NGO meets statutory obligations related to employee benefits such as Provident Fund (PF), ESI, and other Social Security Schemes, which are mandatory for organizations employing a certain number of staff.
• After that, the expert ensures the timely and compliant disbursement of salaries, taking into account all statutory deductions and reporting requirements.
• The expert handles the filing of all payroll-related returns, including those for Income Tax, PF, ESI, and TDS, and ensures adherence to deadlines.
• In the final period, the expert ensures compliance with labor laws, including the minimum wage act, payment of gratuity, and other employee welfare schemes applicable to the NGO.