What is a Trust & Society?
Choosing the right legal structure is crucial for your NGO's long-term operations and governance.
The Trust
Governed by the Indian Trusts Act, 1882, a Trust is typically created for charitable or religious purposes. It involves a fiduciary relationship where a 'Settlor' transfers property to 'Trustees' for the benefit of 'Beneficiaries'. It is highly stable and recommended for family-run or core-member charities.
The Society
Registered under the Societies Registration Act, 1860, a Society offers a more democratic setup. It is suitable for promoting science, literature, fine arts, or social welfare. Societies are governed by a Managing Committee and require a minimum of seven members to form.
Key Benefits of Registration
Tax Exemptions
Eligibility for 12A and 80G registrations, allowing donors to claim tax deductions and the NGO to operate tax-free.
Legal Entity Status
Registration provides a separate legal identity, enabling the organization to hold assets and enter contracts in its own name.
Perpetual Succession
The organization continues to exist regardless of changes in trustees or members, ensuring long-term mission stability.
Incorporation Process
Drafting Deed
Creating the Trust Deed or Memorandum of Association with clear objectives.
Selection of Name
Choosing a unique and appropriate name for the non-profit entity.
Registration
Applying with the Sub-Registrar or Registrar of Societies with necessary fees.
PAN & TAN
Post-registration procurement of taxation identification numbers.
Documents Required
Checklist for your registration filing
description For Trust Registration
- check_circle Identity Proof of Settlor and Trustees (Aadhar/Voter ID)
- check_circle Address Proof of Registered Office (Electricity Bill/Rent Deed)
- check_circle Drafted Trust Deed on Stamp Paper
- check_circle Two Witnesses for Deed Signing
assignment For Society Registration
- check_circle Minimum 7 Members List (Name, Occupation, Address)
- check_circle Memorandum of Association (MoA) & Rules & Regulations
- check_circle Consent Letters of all Members of Managing Committee
- check_circle Affidavit from President/Secretary for Non-Objection