Nepal recognizes "profit not distributing companies" under the Companies Act, 2063 as one of its three core company types, alongside NGOs registered separately under the Association Registration Act, 2034 and affiliated with the Social Welfare Council (SWC).
Two Registration Routes
A profit-not-distributing company registers through OCR/CAMIS like any other company, but its MOA restricts profit distribution to shareholders. A traditional NGO instead registers with the District Administration Office and affiliates with SWC if it intends to work with foreign donors or INGOs.
Key Documents
- Constitution or MOA/AOA defining the organization's charitable objectives
- Citizenship certificates of founding members
- Minutes of the founding general meeting
Tax & Compliance
Registered non-profits still require a PAN and, depending on activity, may need to file returns even where income is tax-exempt. Annual audit and reporting to the SWC (for SWC-affiliated NGOs) are mandatory ongoing obligations, not one-time filings.
Setting up a mission-driven organization in Nepal? Company Sathi can guide you to the registration route that matches your funding model and activities.
