NGO / INGO Registration in Nepal
Non-Governmental Organizations (NGOs) in Nepal are registered under the Association Registration Act 2034 BS. International NGOs (INGOs) must additionally register with the Social Welfare Council (SWC) and the Ministry of Foreign Affairs.
NGO vs INGO — Key Differences
NGO (Non-Governmental Organization): A Nepali non-profit registered under the Association Registration Act 2034 BS at the local District Administration Office (DAO) or CDO office. Can receive local donations. To receive foreign funding, must also register with the Social Welfare Council.
INGO (International NGO): A foreign non-profit organization that registers a presence in Nepal. Must first register with the Ministry of Foreign Affairs and then with the Social Welfare Council (SWC). Must partner with a registered Nepali NGO or government body.
Step-by-Step Process
- 1
Prepare founding documents
Minimum 7 founding members must convene and draft the organization's Constitution (Bidhan), objectives, and executive committee resolution.
- 2
Register at District Administration Office
Submit the constitution, founding member details, citizenship copies, and application form to the local DAO or CDO office. The office issues a registration certificate.
- 3
PAN registration at IRD
Register for a PAN using the NGO registration certificate. NGOs may apply for income tax exemption under Section 2(Za) of the Income Tax Act.
- 4
SWC affiliation (for foreign funds)
Apply to the Social Welfare Council for affiliation. Required before receiving any foreign grants or donations. SWC reviews the NGO's program plan and approves projects annually.
- 5
Annual renewal and reporting
Renew registration at the DAO and submit annual progress reports to SWC. All foreign funds must be reported with bank statements.
Required Documents (NGO)
- Citizenship certificates of all founding members (minimum 7)
- Constitution (Bidhan) of the organization — at least 2 copies
- Founding meeting minutes (Sthapana Sabha ko Kaaryabibaran)
- Executive committee election resolution
- Office address proof (rental agreement or ownership document)
- Passport-size photographs of all executive committee members
- Covering application letter
Tax Exemption for NGOs
NGOs registered with a charitable or social objective can apply for income tax exemption at IRD. This means donations received are not taxed. However, all activities must align with the exempted objectives and annual tax returns must still be filed. Chartered Corporate can handle the exemption application and annual compliance for your NGO.Need help with this process? Chartered Corporate Business Consulting handles it all for you — from start to finish.