We are just opening a NGO in Nepal and we lack fund for making a non-profit web site as one of our starting activity. Is there any organization who help build free web site for small non-profits ?

You can try wix.com as it offers free hosting under its limited plan. Another free website provider is Site123.com. But please note that you may still need to pay for your domain and you would require to work on your own to build the website. The above companies will only provide free hosting which significantly reduces your website costs.