NGO / INGO Registration

Nepal has a vibrant civil society sector, and the legal framework for registering and operating NGOs and INGOs involves several overlapping regulatory bodies. The core registration of a domestic NGO or social welfare society is done at the District Administration Office (DAO) of the district where the organisation will be headquartered, under the Social Welfare Act 1992 (2049 B.S.) and the Association Registration Act 1977 (2034 B.S.). International NGOs operating in Nepal must additionally obtain affiliation with the Social Welfare Council (SWC) and approval from the Ministry of Home Affairs.

For domestic NGOs, the registration process requires preparing a constitution (the governing document), a list of founding members with their citizenship certificates, a proposed work plan, and proof of the registered office. We draft the constitution to comply with the DAO's requirements while incorporating the governance provisions the organisation needs — including membership structure, executive committee composition, meeting requirements, and asset distribution on dissolution.

Once registered with the DAO, NGOs intending to receive foreign funding must register separately with the Social Welfare Council. The SWC registration is a prerequisite for NGOs to enter into any project agreement with a foreign organisation or receive foreign grants. The SWC examines the organisation's work plan, sources of funding, and governance structure before granting registration. Ongoing SWC compliance includes annual audited financial reports and project reports submitted within the prescribed deadlines.

International NGOs (INGOs) require a different and more involved process. The INGO must apply to the SWC for affiliation, negotiate and sign an agreement with the SWC specifying the project scope and budget, obtain approval from the Ministry of Home Affairs, and register a liaison or project office in Nepal. The process typically takes three to six months and involves detailed negotiation with the SWC on work plan boundaries and reporting obligations.

We also advise on ongoing regulatory compliance for registered NGOs and INGOs: annual renewal, staff visa and work permit requirements for foreign personnel, tax obligations (NGOs are generally exempt from income tax on grants but must comply with TDS and VAT obligations), and reporting requirements to the SWC, IRD, and relevant ministries.