Public Trusts & Charities
NGO and Trust registration, FCRA compliance, 12A/80G tax exemptions, and governance for charitable organizations.
Empowering Impact through Legal Stewardship
Running a charitable or religious organisation is not just about doing good work. It requires maintaining a precise set of legal registrations, annual filings, and compliance obligations that must never lapse. If your 12A registration is not renewed on time, your income tax exemption is gone. If your FCRA compliance fails, your foreign funding can be frozen and your registration cancelled, which can shut down your operations entirely. If your annual accounts are not filed with the Charity Commissioner, penalties follow and inquiry proceedings may be triggered. At HRU Legal, we ensure the organisations we advise never face these consequences.
We provide legal services to NGOs, religious trusts, educational institutions, healthcare organisations, and international charities with operations in India. We provide advisory and support across the complete legal lifecycle of a non-profit: selecting the right legal structure, completing registration, obtaining 12A and 80G tax status, managing FCRA compliance, advising on governance, and resolving trustee or governing body disputes. Our role is to keep the organisation's legal compliance in order so that its leadership can focus entirely on the mission.
Stewardship for Impact
We believe that robust legal compliance is the strongest foundation for meaningful social impact.
01Structuring
02Registration
03Compliance
04Governance
01Structuring
The most important early decision for any non-profit is the choice of legal structure: Public Trust, Society, or Section 8 Company. Each works differently. A Public Trust registered under the Bombay Public Trusts Act 1950 gives founding trustees direct control and has a relatively simpler governance framework, but it is supervised by the Charity Commissioner and requires Charity Commissioner approval for changes to the Trust Deed. A Section 8 Company under the Companies Act 2013 gives directors limited liability and a formal corporate governance structure, but comes with the full compliance obligations of the Companies Act.
We begin with a structured conversation about the organisation's mission, planned activities, funding sources, and long-term direction, and we recommend the right legal structure with clear reasoning. We also identify the implications of the choice for tax exemption eligibility, FCRA registration, and the governance flexibility the founders will need as the organisation grows.
The constitutional documents, whether a Trust Deed, a Memorandum of Association, or both, are then drafted to give the organisation the flexibility it needs to pursue its mission without requiring frequent amendments, while meeting the Income Tax Act's requirements for charitable purposes and the FCRA's requirements for receiving foreign contributions.
Domain Mastery
NGO Registration
We provide end-to-end formation and registration services for Public Trusts, Societies, and Section 8 Companies, including preparation of legally sound constitutional documents, management of the complete registration process, and establishment of the day-one compliance framework: PAN registration, bank account opening, initial 12A and 80G applications, and a forward compliance calendar.
Tax Exemptions (12A and 80G)
We provide advisory and management services for 12A registration and 80G certification, including application preparation, responses to Income Tax Authority queries, and representation at hearings. We maintain renewal calendars and manage re-registration proactively to ensure there is never any gap in the organisation's tax-exempt status.
FCRA Compliance
We provide complete FCRA compliance management: registration with the Ministry of Home Affairs, designated bank account compliance, annual FC-4 return filing, and advisory on permitted and prohibited uses of foreign contributions. In FCRA notice or cancellation proceedings, we provide immediate legal representation. FCRA violations carry criminal consequences and must be handled with specialist expertise.
Governance and CSR
We advise trustee boards and governing bodies on fiduciary duties, financial management policies, conflict-of-interest frameworks, and trustee succession planning. For corporate CSR obligations under Section 135 of the Companies Act, we advise both companies and their implementing NGO partners on project structuring, Form CSR-2 compliance, and the due diligence required before a CSR partnership is formalised.
Why Engage HRU Legal for Public Trusts & Charities
Deep expertise in both State and Central laws governing charitable organizations
Proven track record in securing tax exemptions and regulatory clearances
Focus on risk mitigation and long-term legal sustainability for NGOs
