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:
Difference between Trust and Society
S. No. | Basis of Difference | Trust | Society
|
1. | Registration under | Indian Trust Act, 1882 | Societies Registration Act, 1860
|
2. | Minimum Members | TwoJ | Seven |
3. | Area of Activities | All over India,
Without mentioning in Deed
|
Separate registration for
All India level (8- different states members required) |
4. | Nature of control | One man control, i.e. SETTLER | Democracy system |
5. | Possibility of amendment
|
Easy, by a supplementary Trust Deed | Difficult, amendment in MOA and R&R both. |
6.
|
Name Availability | Easily available J | Difficulty in availability |
7.
|
Bank a/c operation | One person, Settler | Two persons, either President or Secretary and Treasurer |
8.
|
Holding of office | Trustees generally hold
office for whole life |
hold office for period of time
and may stand for re-election
|
9.
|
Winding-up | Trust is generally irrevocable,
Can not be wound-up |
wound up if 3/5th
of the members, so desireJ |
10.
|
Family Members | Can become trustee | Objection in becoming members of the Governing Body |
11.
|
Examples | Mother Teresa Charitable trust
Amar Jyoti Charitable Trust |
Trade Associations
|
12.
|
Govern by | Board of Trustee | Governing Body |
13.
|
Main Instruments | Trust Deed | Memorandum Of Association &
Rules and regulation |
14. | Objects | General objectives | Specific objectives -prescribed
|
15.
|
Eligible for Income Tax Exemption after Registration u/s 12A & 80G |
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16.
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Eligible for receiving Foreign Contribution after Registration under FCRA
|
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17.
|
Eligible for receiving Govt. grants and benefits
|
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18. |
Profits shall not be distributed to the Trustee/ Members
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