NGO
Trust Registration
A classic vehicle for charitable and religious work.
Overview
A charitable or religious trust is one of the oldest structures used in India to run non-profit work, formed when a settlor transfers property to trustees for a defined public purpose. A public charitable trust is created through a trust deed and, depending on the state, is registered with the local Sub-Registrar or the Charity Commissioner. It suits founders who want a simple, founder-led structure with a stable board of trustees.
Objective
To establish a legally recognised public charitable or religious trust that can hold property and carry out non-profit activities under a registered trust deed.
Characteristics
- Governed by a trust deed that sets out the objects, trustees, and management rules
- Managed by trustees rather than an elected general body, giving a stable and founder-led board
- Can hold movable and immovable property in the name of the trust
- Well suited to charitable, educational, medical, and religious activities
- Registration formalities and applicable law vary from state to state
Eligibility
- At least two trustees are generally required, with no upper limit
- A settlor who contributes the initial trust property
- A lawful charitable or religious object of public benefit
- Trustees who are of sound mind and competent to contract
- A registered office address within India for the trust
Governing law
- Indian Trusts Act, 1882
- Bombay Public Trusts Act, 1950 (and equivalent state Public Trust Acts)
- Registration Act, 1908
- Office of the Charity Commissioner / Sub-Registrar of the relevant state
The process
- 1Plan the trust and its objects
We help you decide the trust name, charitable objects, trustees, and the initial property or corpus, and confirm the applicable procedure for your state.
- 2Draft the trust deed
Our experts prepare the trust deed covering objects, powers and duties of trustees, meeting and succession rules, and dissolution, and print it on stamp paper of the correct value.
- 3Execute and register the deed
The settlor and trustees sign the deed before the Sub-Registrar or Charity Commissioner along with witnesses, and the deed is registered.
- 4Obtain registration records and PAN
We collect the registered trust deed and certificate, and apply for the trust PAN so it can open a bank account and begin operations.
Documents required
- Identity and address proof of the settlor and all trustees
- Passport-size photographs of the trustees
- Proof of the registered office address
- No-objection certificate from the property owner if the premises are rented
- Details of the trust objects and the initial corpus contribution
- PAN of the settlor and trustees
Benefits
- A recognised legal identity that can own property and enter contracts
- A stable, trustee-led governance structure with clear succession
- A foundation for applying for 12A, 80G, and other approvals
- Perpetual existence independent of any single trustee
- Public credibility for raising donations and grants
Frequently asked questions
How many trustees do I need to form a trust?
A public charitable trust generally needs at least two trustees, and there is no fixed upper limit. The exact requirement can vary with the state under which you register.
Is a trust registered under a central law or a state law?
Private trusts are governed by the Indian Trusts Act, 1882, while public charitable trusts are largely governed by state Public Trust Acts and registered with the local Sub-Registrar or Charity Commissioner. The applicable procedure depends on your state.
Can a trust get tax exemption?
Yes. After registration, a charitable trust can apply for 12A and 80G approval under the Income Tax Act, 1961, to claim exemption on its income and to allow donors to claim deductions.

