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Society Registration

A society is a group of people involved with each other through persistent relations, or a large social grouping which voluntarily joins together.The Society Registration Act, 1860 regulates and administers the societies. A society is the Non Governmental Organization in India which can be registered on state level or national level for educational, charitable, religious, welfare or for promotion of art, music, culture and many more. In a society at least seven people is required and such person adopt a memorandum of association and bylaws for the functioning of the society. There are two types of society, one is for National level, and another one is State Level of society. Minimum of seven people must come together with a common purpose of being formed into society. However in the case of national level society, the members must represent seven different states. The process of registering NGO as society differs from state to state.

As per act, society registered with following objectives

  • 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.


A Society / Association is an organized group of people with the sole aim and objectives of non-profitable service.


Registration of Societies is optional. Registration of such an association will have legal recognition. It will be possible to run society legally with discipline. Society can sue and be used.


A minimum 7 persons who have attained the age of 18 years can form a society or an Association.


Association could be formed for the following purposes:

  • Art, Fine Arts, crafts;
  • Educational, charity, cultural, literature and religious;
  • Sports (excluding games of chance);
  • Knowledge of commerce and industry;
  • A

    A trust can open a school but the purpose of opening a school should not be profits motive but must be for the overall welfare and development of the society . School must be opened by welfare of a community , needy and poor children who cannot get basic education trust cannot open school in Bihar and company U/s 25 cannot open a school.


    Income of an organisation is exempted if a NGO has 12A registration. All income shall not be taxable after 12A registration. This is one time registration. 80G: If an organisition has obtained certification under 80G then donors of that NGO can claim exemption from Income Tax. This is not one time registration and this needs to get renewed after validity period 12A AND 80G benefits available to a trust. Trust deed, Registration certificate, Trust Pan Card, ID Proof, Books of accounts e.t.c are required for registration U/S 12A and 80G to avail the benefit.

    BENEFITS: Using 80G the trust can raise local fund

    Registration Certificate of Trust/ Society 80G registration means donors can claim exemption. Valid Postal Address along with address proof(like electricitybill, warebill etc) and NOC from land lord. Evidence of welfare activities carried out. Books of accounts and ITR since inception


    Yes a trust can enroll members. For enrollment of a member trust has to comply with a enrollment process. Enrollment Process for the first party or a third party is similar but extra steps may be needed if a beneficiary is funding his or her own trust and is not financially capable.

    • gather supporting documents
    • complete the joinder agreement
    • submit check with documents
    • confirmation
    • gPolitical education and training;
    • Maintaining Library;
    • Collection/preservation of historical monuments, technical and philosophical research.
    • Promotion of scientific temper in the society etc.
    • Diffusion of any knowledge or any public purpose.

    The procedure varies from state to state. Any eight 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:-

    1. 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

    2. 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

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

    • 1. Proof of Identity & Address of Governing Body Members

    • 2. Address of the registered office and Consent

    • 3. NOC of the owner of the address of Registered Office Premises

    • 4. A fee of Rupees fifty is required to be paid

    4. 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

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