An association which is registered under section 8 of the Companies Act, 2013 is known as Not for profit organisation. It has the objects to promote commerce, art, science, sports, education, research, social welfare, religion, charity, protection of environment or any such other object.
It prohibits the payment of dividends to its members. The profits, if any, are applied in promoting its objects. The name of the company can be incorporated without using the word “Limited†or “Private Limited†as the case may be. The Company is exempt from the requirement of minimum paid up capital. A One-person Company cannot be formed as Section-8 Company.