NGO, Trust and Society Registration in India

Three common forms

A public charitable trust is created by a trust deed and registered under the relevant state law. A society is registered under the Societies Registration Act, 1860 or a state equivalent. A Section 8 company is incorporated under the Companies Act, 2013 for charitable and similar objects.

Which to choose

A trust suits a small group with a fixed purpose. A society suits a membership-based body with elections. A Section 8 company gives a corporate structure and stricter compliance, which some funders prefer.

Tax registrations

To claim income tax exemption an organisation applies for registration under Section 12A, and donors can claim deductions if it has approval under Section 80G, both under the Income-tax Act.

Foreign donations and compliance

Receiving foreign contributions needs registration or prior permission under the Foreign Contribution (Regulation) Act, 2010. All forms must keep accounts, file returns and follow their governing documents.

Frequently asked questions

Can a trust receive foreign donations?

Only with FCRA registration or prior permission. Receiving foreign money without it is an offence.

Is a society the same as a trust?

No. A society has members and a governing body, while a trust is run by trustees under a deed.

Do I need 12A and 80G?

They are not required to exist, but they are needed to claim exemption and to offer donors a tax deduction.

Discuss with Advocate Aayush Agarwal

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