Trust Registration — Process & Documents Required
A trust is one of the three common ways to set up an NGO in India (alongside a society and a Section 8 company). A public charitable trust is created by a trust deed and registered with the relevant authority. This guide covers the trust registration process and the documents required.
What is a trust?
A trust is formed when a settlor (author) transfers property to trustees to hold and apply for the benefit of the beneficiaries or for a charitable/public purpose. Public charitable trusts are registered under the Indian Trusts Act / applicable state Public Trust Act (e.g., the Maharashtra/Gujarat Public Trusts Act) with the sub-registrar or the Charity Commissioner, depending on the state.
Documents required for trust registration
- Trust deed on stamp paper of the prescribed value, stating the name, objects, registered office, settlor, trustees and rules.
- Identity & address proof (PAN, Aadhaar) of the settlor and all trustees, with photographs.
- Address proof of the registered office and an NOC from the owner if rented.
- Details of the trustees and their roles (managing trustee, etc.).
Trust registration process
- Decide the trust name and objects and appoint the settlor and trustees (usually a minimum of two trustees).
- Draft the trust deed and print it on stamp paper of the required value.
- The settlor and trustees, with witnesses, present the deed for registration before the sub-registrar / Charity Commissioner as applicable in your state.
- On registration, obtain the registered trust deed / certificate.
- Apply for the trust’s PAN, open a bank account, and (for tax benefits) apply for 12A and 80G registration.
TAXAJ handles trust and society registration and NGO tax exemptions.
Frequently asked questions
Under which law is a public trust registered?
Under the Indian Trusts Act or the applicable state Public Trust Act, before the sub-registrar or Charity Commissioner as relevant.
How many trustees are needed to form a trust?
Commonly a minimum of two trustees, in addition to the settlor (rules vary by state).
Does a trust need 12A/80G?
To be tax-exempt and let donors claim deductions, apply for 12A/12AB and 80G after registration.
Setting up a charitable trust? TAXAJ drafts the deed, registers the trust and gets your 12A/80G. Register your trust with TAXAJ →
Related guides: Section 8 company · 12A & 80G · NGO types & benefits
