Glossary of Indian NGO compliance and funding terms
Plain-English definitions of the acronyms and registrations every Indian NGO encounters in a grant application — 12A, 80G, CSR-1, FCRA, NGO Darpan, utilisation certificates, and more.
- 12AIncome Tax Act registration that makes a nonprofit's own income tax-exempt.
- 80GCertification that donations to the NGO are tax-deductible for the donor.
- CSRThe 2% statutory spend Indian companies over a size threshold owe to social sector work each year.
- CSR-1MCA registration every NGO must hold before it can receive corporate CSR money.
- FCRAThe Ministry of Home Affairs licence an NGO needs to receive money from abroad.
- Form 10BDAnnual return an 80G-registered NGO files reporting the donations it received.
- NGO DarpanNITI Aayog's unique ID for NGOs — required to apply to almost any central government scheme.
- NGO-PSThe single portal through which most central government ministries accept NGO grant proposals.
- Public charitable trustThe oldest Indian nonprofit form — a trust created by a trust deed for charitable purposes.
- Registered societyAn NGO registered under the Societies Registration Act, 1860 or a state equivalent.
- Section 8 companyA non-profit company registered under the Companies Act, 2013 — the modern legal form for a professionally-run NGO.
- Utilisation certificateThe auditor-certified statement that a government grant was spent on the sanctioned purpose.