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NGO Wind-Up: Closure and Mergers

How to close an NGO or trust - voluntary winding up, merger process, and asset transfer.

GetYourCA Team
2 April 2026·Updated 2 April 20261 min read12.5K views
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NGO Wind-Up & Mergers#

Voluntary Closure#

Process

  1. Board resolution 2.Creditors clearance 3.Asset disposal 4.CIT intimation 5.Deregistration

Mergers#

Types

  • Merger with another NGO
  • Transfer of assets
  • Absorption

Process

  1. Board approval (both)
  2. MOA amendment
  3. Intimate to registrar
  4. Creditors settlement

Asset Transfer#

  • Charity purposes only
  • As per MOA objects
  • Transfer to similar NGO

Timeframe#

  • 3-6 months
  • Government approval required

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