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How To Register Society / Trust / NGO Registration in India?

How To Register Society / Trust / NGO Registration in India?
A society is a group of people involved with each other through persistent relations, or a large social grouping which voluntarily joins together, subject to the same political authority and dominant cultural expectations incorporated under Society Registration Act, 1860 to promote generous, social welfare, helpful, religious, charitable, educational, professional or any other useful object but not for the purpose of carrying on any trade, industry or business. A society, though not a corporation, is a legal entity and it can be described in a particular name for a purpose.

As per Section 20 of Society Registration Act, 1860, the societies with following objectives may be registered under this Act:-

Charitable Societies, The Military Orphan Funds or Societies established at the several presidencies of India Societies established for the promotion of science, literature, or the fine arts, for instruction, the diffusion of useful knowledge, (the diffusion of Political education),The formation or maintenance of libraries or reading-rooms for general use among the members and the public,The formation or maintenance of public museums , painting gallaries and other works of arts, collection of natural history, mechanical and philosophical inventions, instruments or designs.

The procedure varies from state to state. Any seven or more persons associated for any scientific, literary or charitable purposes can apply for Registration of a society. No limit of maximum number of members is prescribed in the act. For registering a society, following documents needs to be prepared and submitted to the Registrar:

As per Section 20 of Society Registration Act, 1860, the societies with following objectives may be registered under this Act:-

Memorandum of Association(MOA): Major Contents are Name of the Society, Working Area, Address of Registered Office, Aims and Object of the Society, Name address, occupation of the Governing body members, desirous persons
Rules & Regulation: Major contents are Name of the Association, Admissions of members, Subscription, Cessation of Membership, Rights and privilege of members, Powers and functions of General Body members, Meetings, Election, Power and duties of Office bearers, Quorum of meeting etc

These documents needs to be certified by at least three members of the governing body and should be filled along with the MOA:

Proof of Identity & Address of Governing Body Members
Address of the registered office and Consent
NOC of the owner of the address of Registered Office Premises
A fee of Rupees fifty is required to be paid

Name of the Society should not be identical with any existing society, registered under the Societies Registration Act, 1860. The name of the Society also should not be undesirable





Difference between Trust and Society 

S. No.

Basis of Difference





Registration under 

Indian Trust Act, 1882

Societies Registration Act, 1860



Minimum Members




Area of Activities

All over India,

Without mentioning in Deed


Separate registration for

All India level (8- different states members required)


Nature of control

One man control, i.e. SETTLER

Democracy system


Possibility of amendment


Easy,  by a supplementary Trust Deed

Difficult, amendment in  MOA and R&R both.



Name Availability

Easily available J

Difficulty in availability



Bank a/c operation

One person,  Settler

Two persons, either President or Secretary and Treasurer



Holding of office

Trustees generally hold

office for whole life

hold office for period of time

and may stand for re-election





Trust is generally irrevocable,

Can not be wound-up

wound up if  3/5th

 of the members, so desireJ




Family Members

Can become trustee

Objection in becoming members of the Governing BodyFrowning emoticon




Mother Teresa Charitable trust

Amar Jyoti Charitable Trust

Trade Associations





Govern by

Board of Trustee

Governing Body



Main Instruments

Trust Deed

Memorandum Of Association &

Rules and regulation



General objectives

Specific objectives -prescribed






Eligible for Income Tax Exemption after Registration u/s 12A & 80G





Eligible for receiving Foreign Contribution after Registration under FCRA






Eligible for receiving Govt. grants and benefits





Profits shall not be distributed to the Trustee/ Members



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  • As part of updating its registry, MCA would be conducting KYC of all Directors of all companies annually through a new eform viz. DIR-3 KYC to be notified and deployed shortly. Accordingly, every Director who has been allotted DIN on or before 31st March, 2018 and whose DIN is in ‘Approved’ status, would be mandatorily required to file form DIR-3 KYC on or before 31st August,2018. While filing the form,the Unique Personal Mobile Number and Person

  • Forms MGT-7, AOC-4 and Additional Attachment are likely to be revised on MCA21 Company Forms Download page w.e.f 14th JULY 2018. Stakeholders are advised to check the latest version before filing.

  • DIR-3 KYC will be available on MCA21 Company Forms Download page w.e.f 14th July 2018 for filing purposes. Stakeholders are advised to plan accordingly.

  • MCA21 system will be intermittently unavailable from Saturday, 23rd June 2018 09.00 pm to Saturday, 23rd June 2018 11.00 pm IST due to maintenance activity. Stakeholders are requested to plan accordingly.

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