NGO | TRUST | SOCIETY | SECTION 8 | COMPLIANCE
NGO Compliance Services in India and Odisha
Professional assistance for
NGO Annual Compliance, Trust Compliance,
Society Compliance, Section 8 Company Compliance,
Income Tax Compliance, FCRA Compliance and
statutory documentation in Odisha and
across India.
BBSR Services helps NGOs and non-profit organisations
maintain their statutory, financial, tax and
regulatory compliance based on their legal structure,
registrations and activities.
What is NGO Compliance?
NGO compliance means maintaining the
legal, financial, tax, accounting, governance and
reporting requirements applicable to a non-profit
organisation.
An NGO may be registered as a
Public Charitable Trust, Society or Section 8
Company. The compliance requirements are not
identical for every organisation. They depend upon the
entity's legal structure, State registration, income-tax
registrations, foreign contribution status, donations,
employees, grants, CSR projects and other activities.
Therefore, NGO compliance should not be treated as a
single annual form. A proper compliance system should
identify the organisation's applicable requirements and
track them throughout the financial year.
Compliance Is an Ongoing Process
Maintaining books of accounts, conducting applicable
audits, filing tax returns, preserving supporting
documents, recording governing-body decisions and
completing applicable regulatory filings are all part
of responsible NGO management.
NGO Compliance Based on Legal Structure
Public Charitable Trust
Trust deed, trustee records, accounts, audit,
applicable Income Tax compliance and State-specific
requirements.
Trust Registration
Society
Governing-body records, annual filings where
applicable, accounts, audit and tax compliance.
Society Registration
Section 8 Company
MCA statutory filings, financial statements,
board and member records, audit and applicable
Income Tax compliance.
Section 8 Company
Major Areas of NGO Compliance
01
Accounting Compliance
Maintaining proper books of accounts, vouchers,
receipts, payment records, ledgers and supporting
financial documents.
02
Annual Accounts
Preparation of financial statements and annual
accounts according to the applicable legal and
accounting requirements.
03
Audit Compliance
Coordination for applicable statutory, tax or
regulatory audits and preparation of supporting
information.
04
Income Tax Compliance
Applicable Income Tax registrations, returns,
audit reports, donation reporting and related
forms.
05
12A / 12AB Compliance
Assistance with applicable charitable or religious
trust and institution tax exemption compliance.
06
80G Compliance
Assistance with applicable donation-related tax
compliance and donor reporting requirements.
07
FCRA Compliance
Compliance support for organisations registered
under FCRA or operating with foreign contribution.
08
Governance Compliance
Minutes, resolutions, trustee or director records,
committee records and governance documentation.
09
NGO Darpan
Assistance relating to NGO Darpan registration,
profile information and applicable updates.
10
CSR-1 Compliance
Assistance for eligible implementing agencies
undertaking CSR projects.
11
Donation Records
Maintaining appropriate donor records, receipts
and supporting documentation.
12
Regulatory Changes
Assistance in identifying compliance obligations
arising from changes in activities or registrations.
NGO Annual Compliance Cycle
NGO compliance should ideally be planned throughout the
financial year instead of waiting until the last date.
01
Maintain Books
Record income, expenditure, donations, grants,
project expenses and other transactions.
02
Maintain Vouchers
Preserve invoices, receipts, payment proofs and
supporting documents.
03
Reconcile Accounts
Reconcile bank accounts and review accounting
records periodically.
04
Close Financial Year
Prepare year-end accounts and supporting schedules.
05
Audit
Complete applicable audit and obtain required
reports from professionals.
06
Tax Compliance
Complete applicable Income Tax forms, reports and
return filing.
07
Regulatory Filing
Complete applicable State, MCA, FCRA or other
statutory filings.
08
Preserve Records
Maintain records and supporting documents for the
applicable retention period.
NGO Accounting and Bookkeeping Compliance
Proper accounting is the foundation of NGO compliance.
Every donation, grant, project expense and administrative
expense should be supported by appropriate records.
Cash Book
Recording cash receipts and payments.
Bank Book
Recording bank transactions and reconciliation.
Ledger
Classification and recording of transactions.
Donation Register
Appropriate records of donations received.
Payment Vouchers
Supporting documents for expenditure.
Grant Records
Grant sanction, utilisation and supporting records.
Project Accounts
Activity-wise or project-wise financial records.
Reconciliation
Periodic review of financial records and balances.
NGO Income Tax Compliance
NGOs and charitable organisations may have specific
Income Tax compliance requirements depending on their
legal status, registrations, income and exemption claims.
The Income Tax Department currently identifies
ITR-7 for persons required to furnish
returns under specified provisions including section
139(4A), which covers income derived from property held
under trust wholly or partly for charitable or religious
purposes.
ITR-7
Applicable to specified persons and organisations
based on the relevant Income Tax provisions.
Income Tax Information
Form 10B / 10BB
Applicable audit-report requirements depend on the
entity's circumstances and the relevant provisions.
Form 10A
Used for specified applications relating to
charitable or religious trust or institution
registration or approval.
Form 10
Applicable where a charitable or religious trust
or institution exercises the relevant accumulation
option.
Form 9A
May apply where the prescribed option for deemed
application of income is relevant.
Donation Reporting
Applicable donation reporting requirements should
be reviewed for organisations holding the relevant
approval.
12A / 12AB Compliance for NGOs
Charitable and religious organisations seeking income-tax
exemption under the applicable provisions must maintain
their registration and satisfy the conditions prescribed
under the Income Tax law.
Registration Details
Maintain correct registration, approval and
organisation details in the Income Tax records.
Objects and Activities
Actual activities should be consistent with the
organisation's charitable or religious objects and
applicable law.
Books of Accounts
Maintain appropriate books, financial records and
supporting documents.
Audit Report
Where applicable, obtain and furnish the prescribed
audit report such as Form 10B or 10BB.
Income Application
Track application and accumulation of income
according to the applicable tax provisions.
Return Filing
Complete the applicable Income Tax return and
supporting schedules.
80G Compliance and Donation Records
NGOs holding applicable 80G approval should maintain proper
donation records and comply with the applicable donor
reporting and certificate requirements.
Donation Receipt
Issue and preserve appropriate donation receipts.
Donor Details
Maintain required donor information.
Donation Classification
Properly classify donations according to applicable
requirements.
Donation Reporting
Complete applicable donation reporting forms.
Annual Records
Reconcile reported donations with books and bank
records.
Donor Documentation
Maintain supporting documents for the applicable
period.
FCRA Compliance for NGOs Receiving Foreign Contribution
An NGO receiving foreign contribution must comply with the
Foreign Contribution Regulation Act, 2010 and applicable
rules and directions.
FCRA compliance is separate from ordinary domestic
donation compliance. Organisations receiving foreign
contribution must maintain the prescribed records and
follow the conditions attached to their registration or
prior permission.
01
FCRA Registration
Maintain valid FCRA registration or applicable prior
permission.
02
FCRA Bank Account
Follow the applicable banking requirements for
foreign contribution.
03
Separate Records
Maintain proper records of foreign contribution
received and utilised.
04
FC-4 Annual Return
File the applicable annual return within the
prescribed period.
05
Utilisation
Use foreign contribution according to applicable
FCRA requirements.
06
Changes and Intimations
Complete applicable change intimations within the
prescribed time.
FCRA Annual Return
The FCRA FAQ states that annual returns are filed
online in Form FC-4 for each financial year and are to
be filed within nine months from the end of the
financial year, i.e. by 31 December.
A Nil return is also required where there has been no
foreign contribution during the year, subject to the
applicable FCRA requirements.
Important FCRA Records and Documents
Bank Statements
Relevant foreign contribution bank records.
Receipts
Records of foreign contribution received.
Utilisation Records
Evidence supporting utilisation of foreign funds.
FC-4 Information
Information required for applicable annual return.
Financial Statements
Applicable financial statements and supporting
records.
Donor Records
Records relating to foreign donors and receipts.
Project Records
Project-wise utilisation and activity records.
Audit Support
Documents required for applicable audit and
certification.
NGO Darpan Compliance and Profile Management
NGO Darpan provides a platform through which non-profit
organisations can maintain organisational information for
purposes covered by the platform and applicable government
processes.
Organisations should keep their registration details,
contact information, governing-body details and other
information accurate where updates are required.
NGO Darpan Registration
CSR-1 Compliance for NGO Implementing Agencies
Eligible NGOs, Trusts, Societies and Section 8 Companies
undertaking CSR activities as implementing agencies may
have to satisfy the applicable CSR-1 registration and
compliance requirements.
CSR-1 Registration
Maintain the applicable CSR implementing-agency
registration.
Project Documentation
Maintain project proposals, budgets and supporting
records.
Utilisation
Maintain appropriate utilisation and project
expenditure records.
Impact Reporting
Maintain applicable project monitoring and impact
documentation.
CSR Registration
Section 8 Company Annual Compliance
A Section 8 Company is incorporated under the Companies
Act, 2013 and therefore has corporate compliance
obligations in addition to applicable Income Tax and
charitable-activity requirements.
Board Meetings
Maintain applicable board meeting and resolution
records.
General Meeting
Conduct and document applicable member meetings.
Financial Statements
Prepare applicable financial statements and
supporting schedules.
Statutory Audit
Complete applicable statutory audit requirements.
MCA Filings
Complete applicable annual and event-based MCA
filings.
Director Compliance
Maintain applicable director-related records and
filings.
Section 8 Company Services
Trust Compliance Services
Public charitable trusts may have compliance requirements
arising from the trust deed, applicable State law,
Income Tax registrations and the nature of their
activities.
Trustee Records
Maintain trustee details and changes.
Trust Deed
Preserve the registered deed and amendments.
Minutes and Resolutions
Record important decisions of trustees.
Accounts
Maintain proper accounting records.
Audit
Complete applicable audit requirements.
Tax Filing
Complete applicable Income Tax compliance.
Trust Registration
Society Compliance Services
Societies may be subject to registration-specific
requirements under the applicable State law, together with
tax, accounting, audit and governance requirements.
Governing Body
Maintain governing-body records and member details.
Meetings
Record applicable annual and committee meetings.
Minutes
Maintain minutes and resolutions.
Accounts
Maintain books and financial records.
Audit
Complete audit where applicable.
Annual Filing
Complete applicable State and tax filings.
Society Registration
NGO Governance and Internal Compliance
Good governance is important for maintaining transparency,
accountability and proper management of charitable
resources.
01
Governing Body Records
Maintain current trustee, director or committee
information.
02
Meeting Minutes
Record important management and policy decisions.
03
Resolutions
Document major financial, operational and
administrative decisions.
04
Conflict Management
Maintain appropriate governance practices for
potential conflicts of interest.
05
Financial Controls
Establish suitable approval and payment controls.
06
Asset Records
Maintain records of significant organisational
assets.
NGO Donation and Grant Compliance
Donations and grants should be properly recorded and
supported by appropriate documents. Organisations should
also distinguish between domestic donations, grants, CSR
funds and foreign contributions because the applicable
compliance framework may differ.
Domestic Donation
Record receipts and donor information as applicable.
CSR Grant
Maintain project, agreement, utilisation and
reporting records.
Government Grant
Preserve sanction orders, utilisation records and
applicable reports.
Foreign Contribution
Follow the separate FCRA framework where applicable.
NGO Compliance Calendar
A compliance calendar helps an NGO identify recurring
filings and avoid missed deadlines. Exact due dates can
vary depending on the entity, financial year, audit
requirement, applicable law and government extensions.
MONTHLY
Internal Records
Accounting, vouchers, bank reconciliation, payroll
and project records.
QUARTERLY
Review
Review accounts, donations, grants, project
expenditure and statutory obligations.
YEAR END
Financial Closing
Close books, reconcile balances and prepare
financial statements.
ANNUAL
Tax and Regulatory Filing
Complete applicable audit, tax, FCRA, MCA, State
and other filings.
Event-Based NGO Compliance
Some compliance obligations arise when a specific event
occurs. NGOs should not wait for annual compliance if a
reportable change occurs during the year.
01
Change of Address
Review and complete applicable update or
intimation requirements.
02
Change in Trustees
Update applicable records and authorities.
03
Change in Directors
Complete applicable Section 8 Company filings.
04
Change in Bank Account
Review applicable tax, FCRA or other regulatory
requirements.
05
Change in Objects
Assess the legal and tax implications before
changing charitable objects.
06
New Foreign Funding
Review FCRA eligibility and compliance before
accepting foreign contribution.
NGO Compliance Document Checklist
-
Registration Certificate
-
Trust Deed / MOA / AOA / Bye-Laws
-
PAN of Organisation
-
12A / 12AB Documents
-
80G Documents
-
NGO Darpan Details
-
CSR-1 Details, where applicable
-
FCRA Certificate, where applicable
-
Bank Statements
-
Cash Book and Ledger
-
Donation Register
-
Grant Documents
-
Payment Vouchers
-
Receipts
-
Annual Accounts
-
Audit Reports
-
ITR Filing Records
-
Form 10B / 10BB, where applicable
-
Form 10 / 9A, where applicable
-
Donation Reporting Records
-
FCRA FC-4 Records, where applicable
-
Governing Body Minutes
-
Resolutions
-
Project Reports
Common NGO Compliance Mistakes
01
No Compliance Calendar
Organisations may miss recurring or event-based
obligations without a structured calendar.
02
Poor Bookkeeping
Incomplete books and missing vouchers create
difficulties during audit and reporting.
03
Mixing Funds
Domestic, CSR and foreign contribution records
should be handled according to their applicable
frameworks.
04
Delayed Filing
Delayed filings can create penalties, notices or
compliance complications depending on the law.
05
Outdated Organisation Details
Changes in address, trustees, directors or bank
details should be reviewed for required updates.
06
Weak Documentation
Unsupported expenditure or incomplete project
records can create audit and funding issues.
NGO Compliance Services by BBSR Services
Bookkeeping Support
Assistance in organising NGO accounting records.
Annual Accounts
Assistance with preparation and documentation of
annual financial records.
Audit Coordination
Assistance in preparing documents required for
applicable audits.
Income Tax Compliance
Assistance with applicable tax forms and returns.
FCRA Compliance
Support for eligible organisations subject to FCRA.
Governance Documentation
Minutes, resolutions and organisational records.
CSR Compliance
CSR-1 and project documentation support where
applicable.
Compliance Review
Review of applicable registrations and recurring
obligations.
NGO Compliance Services in Odisha
BBSR Services provides professional
NGO Compliance Services in Odisha
from Bhubaneswar for charitable trusts, societies,
Section 8 companies and other eligible non-profit
organisations.
Our service coverage includes Bhubaneswar, Cuttack,
Khordha, Puri, Ganjam, Gajapati, Balasore, Bhadrak,
Mayurbhanj, Jajpur, Kendrapara, Jagatsinghpur, Angul,
Dhenkanal, Keonjhar, Sundargarh, Sambalpur, Bargarh,
Balangir, Nuapada, Kalahandi, Koraput, Nabarangpur,
Rayagada, Kandhamal, Subarnapur and other parts of
Odisha.
Bhubaneswar
Cuttack
Khordha
Puri
Ganjam
Gajapati
Balasore
Mayurbhanj
Sambalpur
Bargarh
Balangir
Nuapada
Kalahandi
Koraput
Nabarangpur
Rayagada
NGO Compliance Services Across India
BBSR Services also provides online
NGO Compliance Services across India.
Organisations located outside Odisha can share their
registration and compliance details for an initial
assessment.
We can assist eligible organisations with compliance
planning relating to Trusts, Societies, Section 8
Companies, 12A/12AB, 80G, FCRA, NGO Darpan, CSR-1 and
other applicable requirements.
NGO Compliance Health Check
A compliance health check can help identify missing,
outdated or pending requirements before they become more
serious problems.
01
Entity Review
Review legal structure and registration status.
02
Tax Review
Review applicable 12A/12AB, 80G and tax filings.
03
Accounts Review
Review books, bank records and financial
documentation.
04
FCRA Review
Review FCRA status and applicable compliance where
foreign contribution is involved.
05
Governance Review
Review trustees, directors, committee records and
resolutions.
06
Filing Review
Identify applicable pending or upcoming filings.
Related NGO, Trust and Society Services
Frequently Asked Questions About NGO Compliance
What is NGO compliance?
NGO compliance means fulfilling the legal, accounting,
tax, governance and regulatory requirements applicable
to the organisation.
Is NGO compliance the same for every NGO?
No. Compliance depends on whether the organisation is
a Trust, Society or Section 8 Company and on its tax
registrations, FCRA status, activities and other
circumstances.
Does every NGO need an audit?
Audit requirements depend on the entity structure,
applicable law, tax provisions, funding conditions and
other circumstances.
Does every NGO need 12A or 12AB registration?
Not every organisation has identical tax requirements.
Eligibility and the need for registration should be
assessed based on the organisation's activities and
intended tax treatment.
Does every NGO need 80G?
80G is relevant where an organisation seeks the
applicable tax benefit framework for eligible
donations. The exact requirements should be assessed
based on the organisation's circumstances.
Is FCRA compliance compulsory for every NGO?
FCRA applies to organisations receiving or intending to
receive foreign contribution in circumstances covered
by the Act. Domestic-only organisations do not
automatically become FCRA entities merely because they
are NGOs.
What is FC-4?
FC-4 is the prescribed FCRA annual return form used for
reporting foreign contribution and its utilisation.
Does a Nil FCRA return need to be filed?
The FCRA FAQ states that a Nil annual return is
required even where no foreign contribution has been
received or utilised during the year, subject to the
applicable requirements.
What is NGO Darpan?
NGO Darpan is a government platform used for
organisational information and processes applicable to
NGOs and voluntary organisations.
What is CSR-1 compliance?
CSR-1 relates to the prescribed registration of eligible
implementing agencies intending to undertake CSR
activities on behalf of companies.
What documents are required for NGO compliance?
Typical documents include registration certificates,
trust deed or constitutional documents, PAN, tax
registrations, books of accounts, bank statements,
donation records, audit reports, returns and
governance records. The exact list depends on the NGO.
Can you handle NGO compliance in Odisha?
Yes. BBSR Services provides NGO compliance assistance
throughout Odisha, including Bhubaneswar, Cuttack,
Khordha, Puri and other districts.
Do you provide NGO compliance services across India?
Yes. Online compliance assistance is available for
eligible NGOs, Trusts, Societies and Section 8
Companies across India.
Can old NGO compliance issues be reviewed?
Yes. We can conduct an initial compliance review to
identify potentially pending filings, missing records
or registration-related issues. The corrective action
depends on the specific authority and applicable law.
Why Choose BBSR Services for NGO Compliance?
Documentation Support
Assistance in organising statutory and financial
documents.
Compliance Review
Preliminary review of applicable compliance
requirements.
NGO Focus
Services designed for Trusts, Societies and
Section 8 organisations.
Odisha Based
Professional support from Bhubaneswar for NGOs
throughout Odisha.
Pan India
Online compliance support for organisations across
India.
Compliance Planning
Assistance in organising recurring and
event-based compliance requirements.
Professional NGO Compliance Services in Odisha and India
BBSR Services provides professional
NGO Compliance Services in Odisha for
Public Charitable Trusts, Societies and Section 8
Companies. Our services cover
NGO annual compliance, NGO accounting support,
Income Tax compliance, 12A/12AB compliance, 80G
compliance, FCRA compliance, NGO Darpan, CSR-1 and
governance documentation.
Organisations searching for
NGO compliance services in Bhubaneswar,
NGO compliance in Cuttack, NGO compliance in Odisha or
online NGO compliance services across India can contact
BBSR Services for an initial assessment.
We help organisations understand their applicable
compliance obligations based on their legal structure,
registration status, financial activities, donations,
grants, foreign contribution and CSR projects.
Proper compliance helps an NGO maintain transparent
financial records, demonstrate responsible governance and
reduce the risk of avoidable filing and documentation
problems.
Important Compliance Disclaimer
This page is provided for general informational purposes
and does not constitute legal, tax, accounting or
professional advice. NGO compliance requirements differ
according to the legal structure, State law, tax
registrations, FCRA status, activities and other
circumstances. Government rules, forms, procedures and
deadlines may change. Specific compliance should be
confirmed before filing or taking action.
Need Help With NGO Compliance?
Get your NGO, Trust, Society or Section 8 Company's
compliance requirements reviewed by BBSR Services.