1. Eligibility & Prerequisites

• Must have charitable objectives (education, science, sports, etc.)
• Minimum 2 directors (no maximum limit)
• No minimum capital requirement

2. Name Approval Process

• Apply for name reservation via RUN (Reserve Unique Name) on the MCA portal
• Name must reflect charitable purpose (e.g., “ABC Foundation”)
• Avoid names resembling existing companies

3. Document Preparation

• Memorandum of Association (MoA) – States charitable objectives
• Articles of Association (AoA) – Internal governance rules
• Director details (PAN, Aadhaar, address proof)
• Registered office proof (electricity bill + NOC)

4. Application Submission

• File Form INC-12 (Section 8 license application)
• Submit SPICe+ (INC-32) for incorporation
• Attach the MoA, AoA, and estimated income/expenditure statement

5. Government Processing

• ROC reviews documents (may request clarifications)
• Central Government approval for a license
• Certificate of Incorporation issued upon approval