Close / Dissolve NGO
Expert NGO dissolution services — Trust closure via court process, Society dissolution by majority resolution, Section 8 Company strike off via STK-2, surrender of 12A/80G registrations, and asset distribution as per charitable objects.
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How to Close or Dissolve an NGO in India?
NGOs in India can be registered as one of three types: (1) Trust under the Indian Trusts Act, 1882 or relevant state laws; (2) Society under the Societies Registration Act, 1860; (3) Section 8 Company under the Companies Act, 2013. The dissolution process differs for each type. A Trust cannot be dissolved without the consent of the settlor or through a court order (High Court or Civil Court jurisdiction). A Society can be dissolved by a resolution passed by 3/4th of the members present and entitled to vote, followed by approval from the Registrar of Societies. A Section 8 Company can be struck off using Form STK-2 under Section 248 of the Companies Act if it is defunct. Any remaining assets of an NGO after paying all liabilities must be transferred to another NGO with similar objects — they cannot be distributed to trustees, governing body members, or shareholders. Income tax exemptions under 12A and 80G must be surrendered by intimating the Principal Commissioner of Income Tax.
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NGO Dissolution by Entity Type
Trust Dissolution — Court Process
Trusts are dissolved by the settlor's consent, by exhaustion of trust purpose, or through a High Court/Civil Court order. Remaining assets must go to similar charitable entities.
Society Dissolution — 3/4th Resolution
A Society can be dissolved by a resolution passed by 3/4th of members. Registrar of Societies approval is required. Remaining assets transferred to similar societies.
Section 8 Company — STK-2 Strike Off
Defunct Section 8 Companies can apply for fast track strike off via Form STK-2. All ROC returns and ITR-7 must be current. Section 8 license is also surrendered.
12A / 80G Registration Surrender
Upon dissolution, the NGO must intimate the Principal Commissioner of Income Tax about closure and surrender 12A/80G registrations to prevent misuse.
Eligibility & Requirements
How to Dissolve an NGO in India
Our team guides you through the appropriate dissolution route based on your NGO's registration type and asset position.
1Step 1: Identify Entity Type & Dissolution Route
Determine if the NGO is a Trust, Society, or Section 8 Company. Select the appropriate dissolution procedure. Check for pending liabilities and FCRA registrations.
2Step 2: Pass Resolution & Settle Liabilities
For Society: Pass 3/4th member resolution. For Section 8: Pass Board Resolution. Settle all outstanding dues — employees, creditors, and government.
3Step 3: Transfer Remaining Assets
Transfer remaining assets to another NGO/charitable body with similar objects. Document the transfer. This is mandatory under Income Tax exemption conditions.
4Step 4: File for Dissolution & Surrender Registrations
File STK-2 (Section 8) / apply to Registrar (Society) / file in Court (Trust). Surrender 12A/80G to PCIT. Cancel GST and FCRA registrations.
We handle FCRA account closure, asset transfer documentation, and income tax intimation for the dissolution of NGOs of all types.
Documents Required
Formation Documents
- Trust Deed / Society Registration Certificate / COI
- All amendments to founding documents
- PAN of the NGO
Financial Documents
- Latest audited financial statements
- Asset inventory and valuation
- Liability settlement evidence
Registration Documents
- 12A and 80G certificates for surrender
- FCRA registration certificate (if applicable)
- GST registration certificate for cancellation
Post-Registration Compliance
Asset Transfer to Similar NGO
All residual assets must be transferred to a similar charitable entity. Personal distribution to trustees/members is illegal and can attract income tax liability.
FCRA Winding Up
FCRA-registered NGOs must surrender FCRA registration and file a final account with the Ministry of Home Affairs showing utilization of all foreign contributions.
Income Tax Final Return
File the final ITR-7 for the year of dissolution. Intimate the PCIT about the dissolution and surrender of 12A/80G exemptions.
State Registrar Compliance
For Societies, the dissolution must be approved by the Registrar of Societies of the relevant state. Formalities vary by state Act (Delhi, Maharashtra, etc.).
Common Questions
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