Introduction to Change Report Filing
A Change Report is a mandatory compliance requirement for NGOs, charitable trusts, and societies whenever there is any change in management, structure, address, objects, or governing body. Filing a timely change report ensures transparency and legal continuity of the organization.
Change reports are typically filed with the Charity Commissioner, Registrar of Societies, or other applicable authorities depending on the type of entity and state laws.
This Saving Mantra guide explains the step-by-step process for filing a Change Report for NGO/Trust/Society in India, covering applicability, documents, timelines, and best practices.
What Is a Change Report?
A Change Report is a formal intimation submitted to the concerned authority to record any modification in:
- Trustees or managing committee members
- Office bearers (President, Secretary, Treasurer, etc.)
- Registered office address
- Objectives or activities
- Name of the NGO
- Bank signatories or internal governance structure
Who Is Required to File a Change Report?
Change Report filing is mandatory for:
- Charitable Trusts
- Registered Societies
- Section 8 Companies (as applicable under MCA filings)
- NGOs registered under state charity laws
When Is Change Report Filing Required?
A change report must be filed when there is:
- Appointment, resignation, or death of trustee/member
- Change in governing body composition
- Amendment in trust deed, MOA, or bye-laws
- Change in registered office address
- Merger or restructuring of NGO
Delay or non-filing may attract penalties or legal complications.
Step-by-Step Process for Filing Change Report in India
Step 1: Identify the Nature of Change
Determine whether the change relates to:
- Management / trustees
- Address
- Objectives
- Structural amendments
Each type of change may require different documentation.
Step 2: Conduct Governing Body Meeting
- Convene a Board of Trustees / Managing Committee meeting
- Pass a resolution approving the change
- Record minutes of the meeting
This resolution forms the legal basis for filing the change report.
Step 3: Prepare Supporting Documents
Documents typically required include:
- Resolution and minutes of meeting
- Updated list of trustees/members
- Identity & address proof of new members
- Amended trust deed / MOA / bye-laws (if applicable)
- Affidavit or declaration
- Previous registration certificates
Step 4: Draft and File the Change Report
- Prepare the change report in prescribed format
- File it with the Charity Commissioner / Registrar of Societies
- Attach all supporting documents
- Pay applicable government fees
Some states allow online filing, while others require physical submission.
Step 5: Scrutiny by Authorities
- Authority reviews documents and resolutions
- May issue notice for clarification or objections
- Hearing may be conducted if required
Step 6: Approval & Record Update
Once approved:
- Changes are recorded in official NGO records
- Updated entry is reflected in public register
- NGO can legally operate with updated details
Time Limit for Filing Change Report
- Generally required within 30 to 90 days from the date of change
- Timelines may vary based on state-specific laws
Early filing helps avoid disputes and penalties.
Compliance Linkages with Change Report
Change report filing supports:
- Validity of NGO governance
- Smooth income tax compliance under the Income Tax Act, 1961
- FCRA compliance (if applicable)
- Bank, donor, and CSR reporting
Common Mistakes to Avoid
- Delayed filing of change report
- Missing board resolutions
- Incorrect or incomplete documentation
- Not updating related authorities (Income Tax, FCRA, banks)
- Ignoring state-specific rules
How Saving Mantra Helps NGOs
Saving Mantra provides complete Change Report filing services, including:
- Identification of applicable changes
- Drafting resolutions and documents
- Filing with Charity Commissioner / Registrar
- Follow-ups and approvals
- Post-change compliance alignment
Disclaimer
This article is for informational purposes only and does not constitute legal or professional advice. Change report procedures and timelines may vary by state and governing law. Readers are advised to consult qualified professionals before filing. Saving Mantra shall not be liable for actions taken based on this information.