A Section 8 company is a company which is registered as an non-profit organisation. Non-profit organisation/company refers to a Company which has its object of the promotion of commerce, art, science, sports, education, research, social welfare, religion, charity, protection of environment, intends to apply its profits, if any, or other income in promoting its objects.

A Section 8 Company is similar to a Trust or Society; except, a section 8 Company is registered under the Central Government's Ministry of Corporate Affairs, Trusts and Societies are registered under State Government regulations.

A section 8 company has various advantages when compared to Trust or Society like improved recognition and better legal standing. Section 8 company also has higher credibility amongst donors, Government departments and other stakeholders.