Register and run an NGO or not-for-profit companyसंस्था र मुनाफा वितरण नगर्ने कम्पनी
Choose the right form, register it, and keep every yearly renewal on time: DAO, OCR, Social Welfare Council and IRD, at fixed fees.
What you need, in order
- Choose the formNGO at the District Administration Office, or not-for-profit company at OCR.Our first call
- Register an NGOConstitution, minutes, ward letter, DAO filing.District Administration Office
- Or register a not-for-profit companyFive Nepali promoters, no share capital.OCR
- PANEvery organisation needs one, and it must deduct tax on salaries, rent and services.IRD
- SWC affiliationBefore any foreign-funded project, then renewed.Social Welfare Council
- Tax-exemption certificateSo donations and grants stay tax-free. Renewed every year.IRD
Every year
| What | Office | When |
|---|---|---|
| NGO renewal with audit, general assembly and ward letter | District Administration Office | Every fiscal year |
| AGM and annual update (not-for-profit company) | OCR | Every year; late filing is fined |
| Tax-exemption certificate renewal | IRD | Every year |
| SWC affiliation renewal | Social Welfare Council | When the affiliation is due |
| Audit and work report to the Council | Social Welfare Council | Within 6 months of the year end |
We file the AGM pack and annual return every year at a fixed fee. See the annual return service.
Questions
NGO or not-for-profit company: which should we choose?
An NGO suits community and donor-funded work through the Social Welfare Council. A not-for-profit company suits professional and trade bodies, corporate foundations and institutes that want company-style governance. We compare both for your case at the start.
How many people do we need?
At least seven for an NGO by law, and most DAOs ask for a fuller committee with at least one-third women. At least five Nepali promoters for a not-for-profit company.
We missed DAO renewal for several years. What now?
You can usually still renew. Each missed year needs its audit report and a late fee. We list the full cost before we start.
Our company must spend on CSR. Should it set up a foundation?
Industries with turnover above Rs 15 crore must spend at least 1% of net profit on CSR (Industrial Enterprises Act 2076, Section 54). Many run it through a not-for-profit company. We set it up and keep its filings current.
Do you handle the tax exemption too?
Yes. We file the IRD exemption certificate and its yearly renewal, along with the DAO, OCR and Council work. The audit is always done by an independent auditor.