Domain Extension “.ngo” – exclusively for NGO

Need for exclusive domain extension “.ngo”

Most of the NGO using .org extension for their website. However .org by comparison is an open address. Anybody, an individual, a not-for-profit, even a commercial organization, can register in .org, and there’s no requirement—it’s open. Because of this, urgent need emerge to have separate and exclusive domain for NGO.

Why .NGO?

.NGO will be the exclusive domain for local and global non-governmental organizations looking to advance their missions or to inspire their communities. .NGO will provide immediate recognition for organizations to pursue a cause and make a positive impact. PIR (Public Interest Registry) is the non-profit organization managing .ORG – the domain that has served the non-profit community for more than 25 years – making it the natural choice for managing the domain extension “.ngo”.

The NGO term holds great weight among their communities, setting these organizations apart from commercial or governmental entities. .NGO is the definitive domain address where NGOs can differentiate themselves. The NGO community plays host to many different types of organizations operating in a variety of areas. Environmental, educational, religious, and emergency relief are just a few areas in which NGOs operate. PIR believes that each of these communities could benefit from a specific , exclusive identification on the Internet provided by .NGO. .NGO is the exclusive domain address for self-identified NGOs worldwide. .NGO’s exclusivity lends itself to reaching a broader audience who are seeking to make a positive impact on the world in any way they can.

Who Qualifies for .NGO

A NGO is defined as an entity whose mission and activities are broadly centered on improving the human condition; and are (a) non-governmental, (b) non-profit and (c) non-criminal. Members of the NGO Community include both Non-Governmental Organizations (NGOs) and NGO membership organizations.

NGO membership organizations include the following, and may expand over time:

  • Global organizations: International associations and/or classification-based associations.
  • Regional organizations: Associations across broad geographic areas, potentially including multiple countries or jurisdictions.
  • Local organizations: Associations or groups that provide support and memberships at a country or local level

PIR is working with the NGO community to establish the most appropriate mechanisms to verify NGO status for .NGO registrants. PIR will apply these mechanisms for the registration of the .NGO TLD in close and continuing cooperation with the NGO community. .NGO will truly be a domain extension built for the community, by the community.

Are there any .NGO websites right now?

No, this will, likely, go live sometime in late 2013 or early 2014. The application process is still happening. The evaluation of applications will take a little bit of time. There have been 1,400 applications for new addresses from around the world, 1,400 new extensions. So, think .com, .net, .org, .in; 1,400 new addresses.

How to apply for .NGO ?

You can apply for free pre registration here.

What you should check before Submitting FC-6?

FCRA Annual Return

Every NGO, registered under Foreign Contribution Regulation Act (FCRA), must have to file FCRA Annual Return under FC-6 form every before 31st December. You can check how to file FC-6 form here.

When you are filling FC-6 return online, there are less chances of mismatch of figures like grants, expenses and closing balance. However, some of the information must be checked before submitting the same.

Cross Check before filling FCRA Annual Return

Sr Financial Documents FCRA Online
1 Last Year FC Return Closing Balance FC6 Purpose & Address Previous Balance
2 Receipt & Payment (FC) Receipt Side FC6 Part II SR No 1(A)
3 Receipt & Payment (FC) Payment Side FC6 Part III Total Spent
4 Balance Sheet (FC) Closing Cash &Bank Balance FC6 Part III Closing Balance
5 Bank Pass Book  Credit Summesion FC6 Part II SR No 1(A)








Utmost care should be taken before filling FCRA Annual Return, so that any errors or mismatch of figures with books of accounts can be omitted. Such kind of errors while filling FCRA Annual Return may cause cancellation of FCRA registration to NGO.

Trust Assest use by Trustee

Can Trust Assets used by Trustee?

Trustees can not used Trust Assets for purpose other than official. Mostly Car, mobile phones, Air Conditions other furniture etc.. if used by Trustee or other related party, trust must have collect the hire charges for that.

One of the coolest incident i have read is as follow :

Once upon a time, there was an NGO. One day they bought a refrigerator for Rs.5,445. They kept it at the Managing Trustee’s house. The income tax people wanted to know the reason for this. The NGO said: ‘Our office building was not ready. We wanted to offer cold water to our Swedish donors’.

Result? Tax people rejected the explanation and withdrew the NGO’s income tax exemption. The High Court also confirmed it.

Moral of the story?

Make sure the Trustees or key persons do not use the NGO’s assets. And if they are used, recover hire charges from them.

Hope this will help you in your NGO, if you have any question, you can ask here or chat with us. Also your comments are welcome on the above subjects.

Do you show Disclosure of Related Party Payments ?

Disclosure of Related Party Payments

As per Accounting Standard 18, issued by Institute of Chartered Accountants of India, business entity has to show disclosure of Related Party Payments. This Accounting Standard is applicable from 1st April 2001. You can read full Text of AS 18 here.

NGO and Accounting Standard 18

AS 18 is also apply to NGOs  in some cases. NGO has to show such disclosure when salary, remuneration or any other payments made to Chief Functionary, Trustees or Top management and associated with NGOs.This disclosure will form part of annual audited financial statements.

Some Examples

Remuneration paid to Trustee, Managing Trustee, Chief Functionary
Consultancy paid to Trustee etc…
Consultancy paid to Related NGOs where one of the Trustee
However Reimbursement of Traveling Expenses to attend meeting is not covered by this AS.Where to show such disclosure

Generally, this disclosure is to be made in financial statement of NGO. As per Income Tax Act, even Auditor of NGO has to disclose such kind of payments to his Audit Report under section 10B. In my opinion to reflect greater transparency, one has to show it in Financial Statements, Audit Report and even in Annual Report of organization.


As public money involved in NGO, it is accepted that each and every transaction must be very very transparent. Such kind of disclosure serve the above purpose and also it works as an internal check system in broader senses.

Hope this will help you in your NGO, if you have any question, you can ask here or chat with us. Also your comments are welcome on the above subjects.

NGO Regulatory Authority in india

In India, Non Government Organization or Non Profit Organization can be registered under any legal entity. Mainly following entities are prevails in India –

  • Proprietary Concern
  • Partnership Firm
  • HUF
  • Company
  • Association of Persons, which includes – Trust, Society, Union, Institute etc…

NGO Regulatory Authority in India

For NGO or NPO, mainly three separate entity status possible, either registered as company, trust or society. These three have their own benefit and disadvantages. Different legal status regulated by different legal acts and laws in India. Lets look at the various NGO regulatory authority in India :

 Legal Status Act Aply Remarks
Company NGO can be registered as company under Section 8 of The Companies Act, 2013 Earlier it was Section 25 of The Companies Act, 1956
Trust NGO can be registered as trust under Indian Trust Act, 1882 However, every state has its own Trust Act. Like in Maharshtra and Gujarat, The Bombay Public Trust Act, 1950
Society NGO can be registered as Society under The Societies Registration  Act, 1860 However, every state has its own Act. Like in Gujarat, The Gujarat Co-operative Societies Act, 1962


Once NGO is registered under any of the above statute, there are number of other registration has to be taken depending on the need and requirements, e.g Sec 12A exemption, 80G certificate, FCRA registration, 35AC exemption registration and so forth.

Hope this will help you in your NGO, if you have any question, you can ask here or chat with us. Also your comments are welcome on the above subjects.