Legal Framework for NGOs & Charities

This comprehensive program is designed to provide a deep understanding of the legal framework governing NGOs and charitable organizations in India. It is tailored for legal professionals, social entrepreneurs, students, and anyone interested in the non-profit sector who seeks to navigate the complex regulatory environment with confidence and clarity. Participants will begin with an overview of the non-profit ecosystem in India, exploring the historical evolution and the pivotal role NGOs play in social development. The course delves into the foundational statutes that regulate non-profit entities, including the Societies Registration Act, 1860, the Indian Trusts Act, 1882, and the Companies Act, 2013 (Section 8 Companies). Each module breaks down the eligibility criteria, registration procedures, and compliance requirements unique to these legal structures, enabling learners to make informed decisions about the most suitable form for their organization. A significant focus is placed on the Foreign Contribution (Regulation) Act (FCRA), 2010, which governs the receipt and utilization of foreign funds by NGOs. The program explains the application process for FCRA registration, ongoing compliance, and the implications of recent amendments. Taxation is another critical area, with detailed guidance on obtaining income tax exemptions under Sections 12A and 80G of the Income Tax Act, 1961, and understanding the obligations for maintaining tax-exempt status. The curriculum also addresses governance standards, board responsibilities, financial reporting, and transparency requirements, emphasizing best practices for ethical and accountable management. Real-world case studies and recent judicial pronouncements are integrated to illustrate common challenges and solutions in the sector. By the end of this program, participants will possess the legal knowledge and practical tools necessary to establish, manage, and sustain a compliant and impactful NGO or charity in India.