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Section 8 Company Registration
Non-profit company structure for charitable and social-purpose organisations.
What is Section 8 Company Registration?
A Section 8 Company is a non-profit entity incorporated under the Companies Act, 2013 for promoting charitable objects โ education, art, science, social welfare, and similar purposes โ where profits are reinvested into the organisation's objectives rather than distributed to members.
A Section 8 Company is licensed by the Registrar of Companies before incorporation โ the applicant must satisfy the ROC that its objects are genuinely charitable (education, art, science, sports, social welfare, environmental protection, and similar) and that any profits will be applied solely toward those objects, never distributed as dividends.
It's the structure of choice when an organisation wants the governance rigour and credibility of a company โ clear board structure, audited accounts, MCA-filed records โ combined with non-profit status, a combination that donors, CSR teams, and grant-making bodies generally view favourably compared with an unregistered trust or society, especially for organisations planning to operate at scale or across multiple states.
Who Needs It
Types & Categories
Section 8 Company
Registered with the ROC under the Companies Act, 2013; offers the most rigorous governance and is generally viewed most favourably for CSR and institutional grant funding.
Trust
Registered under state Trust Acts (or the Indian Trusts Act for private trusts); simpler to set up, common for smaller charitable initiatives.
Society
Registered under the Societies Registration Act, 1860 (as adopted by states); membership-based governance, common for associations and clubs with a social purpose.
Key Benefits
Documents Required
- Memorandum and Articles of Association outlining charitable objects
- Identity and address proof of directors/promoters
- Registered office address proof
- Declaration of promoters/first directors
- Projected income and expenditure statement for the next three years
Our Process
Objects & Documentation Drafting
We draft the MOA/AOA articulating your charitable objects clearly, since ROC scrutiny at this stage is stricter than for a standard company.
License Application
We apply for the Section 8 licence from the Registrar of Companies, along with the draft MOA/AOA.
Incorporation Filing
Once the licence is granted, the SPICe+ incorporation application is filed.
Certificate of Incorporation
The company is incorporated with the Section 8 licence embedded in its registration.
PAN, TAN & 12A/80G Planning
We help you plan the follow-on 12A and 80G applications, since most Section 8 Companies pursue these immediately after incorporation to unlock tax exemption and donor benefits.
Post-Incorporation Compliance Setup
We set up your statutory registers, annual filing calendar, and audit requirements from the outset.
Frequently Asked Questions
Can a Section 8 Company distribute profits?
No โ all income must be applied toward the company's charitable objectives; profit distribution to members is prohibited.
Is Section 8 Company registration the same as getting 12A/80G?
No โ Section 8 registration only creates the legal entity; 12A (income tax exemption) and 80G (donor tax deduction) are separate, subsequent registrations with the Income Tax Department.
Can a Section 8 Company be converted to a for-profit company later?
Conversion out of Section 8 status is possible but is a deliberately restrictive, multi-step process requiring ROC approval, precisely because the structure is meant for organisations committed to non-profit objects.
How many directors are required?
A minimum of two directors is generally required, similar to a Private Limited Company, though larger Section 8 Companies often maintain a broader governing board.
Can a Section 8 Company accept foreign donations?
Only after separately obtaining FCRA registration from the Ministry of Home Affairs โ Section 8 status alone does not authorise receipt of foreign contributions.
Is stamp duty really waived everywhere?
No โ most states waive it for Section 8 incorporation documents, but a minority of states (Odisha, Andhra Pradesh, Telangana, Kerala, Madhya Pradesh, and Rajasthan among them) still charge it, so we confirm the position for your registered office state before filing.
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