Charitable trust · NGO · All India

Trust Registration Online in India

Register a public charitable trust to run your NGO, school, temple, hospital or welfare work. We draft a trust deed that works for tax exemption, arrange the stamp paper and Sub-Registrar appointment, get the trust's PAN, and file its income tax registration so donors can claim deductions. Only the settlor and witnesses need to visit the registrar's office, just once.

  • Trust deed drafted by experts
  • Sub-Registrar registration support
  • PAN and bank account help
  • Tax exemption & donor approval
Professional fee from₹6,999 + govt. fee
See plans & prices Trust vs Society vs Section 8
Quick tipTap Sections to jump to prices, the trust deed, tax exemption, FAQs and more.
Overview

What is a trust?

A trust is an arrangement where a person, the settlor, transfers money or property to trustees, who hold and manage it for the benefit of others or for a purpose. A public charitable trust exists for the public good, such as relief of poverty, education, medical relief, environment or religion, and is created by registering a trust deed.

Trusts are one of the oldest and simplest ways to set up an NGO in India. They are run by a board of trustees, need just two people to start, and have lighter ongoing compliance than a Section 8 company. Many schools, hospitals, temples, old-age homes and foundations are run as public charitable trusts.

The trust deed is registered with the Sub-Registrar under the Registration Act, 1908. Some states, including Maharashtra (Maharashtra Public Trusts Act, 1950), Gujarat, Rajasthan and Madhya Pradesh, have their own public trust laws and also require registration with the Charity Commissioner or Registrar of Public Trusts.

After registration, the trust gets its own PAN and bank account, and applies to the Income Tax Department for registration as a non-profit (earlier Section 12A, now Section 332 of the Income-tax Act, 2025) and for approval so donors can claim deductions (earlier Section 80G, now Section 354).

Public charitable trust

For the benefit of the public or a section of it: education, health, poverty relief, environment, religion. Can get income tax exemption and donor approval. This page is about this type.

Private (family) trust

For specific people, such as family members, usually for estate and succession planning. Governed by the Indian Trusts Act, 1882 and taxed differently.

Religious trust

A public trust for religious purposes such as running a temple, church, mosque or gurudwara, often under state religious endowment or public trust laws.

Benefits

Benefits of registering a trust

Simple to set up

Just a settlor and two trustees, a well-drafted deed and one visit to the Sub-Registrar. No minimum capital.

Tax exemption

Once registered with the Income Tax Department, income applied to charitable purposes is exempt, and donors can claim deductions.

Control stays with trustees

A small board of trustees runs the trust, with succession rules set in the deed. Ideal for founders and families.

Bank account & property

A registered trust can open a bank account, own property and sign agreements through its trustees.

Lighter compliance

No MCA filings or board meeting rules like a company. Mainly accounts, audit where required and the income tax return.

Continuity

The trust continues as trustees change, according to the succession clauses in the deed.

Requirements

Requirements for trust registration

These are the essentials for registering a public charitable trust.

  • 1
    A settlorThe person who creates the trust and gives the initial property or money. The settlor can also be a trustee.
  • 2
    At least 2 trusteesTwo or more trustees to manage the trust; 3 to 7 is common for good governance. Trustees should be adults of sound mind.
  • 3
    Charitable objectsClear public charitable purposes, such as education, medical relief, poverty relief, environment or religion, for the trust to qualify for tax exemption.
  • 4
    Initial trust propertyA corpus, which can be a small amount of money such as ₹1,000 to ₹11,000, or property. There is no legal minimum.
  • 5
    Registered officeAn address for the trust, with an ownership or rent document and the owner's No Objection Certificate.
  • 6
    Two witnessesTwo adults to witness the signing of the deed at the Sub-Registrar's office, with their ID proof.

Good to know: choose a unique name. While there's no central name register for trusts, a name that matches a registered trademark, a government body or another well-known organisation can cause trouble with registration, banks and income tax. Check the name free.

Trust deed

What goes into a trust deed

The trust deed is the trust's constitution. A well-drafted deed avoids problems with banks, the Income Tax Department and future trustees.

Basics

  • Name and registered office of the trust
  • Details of the settlor and the initial trust property
  • Names, addresses and PAN of the first trustees
  • Charitable objects, written clearly and specifically
  • Declaration that the trust is irrevocable

Governance

  • Minimum and maximum number of trustees
  • Appointment, resignation and removal of trustees, and succession
  • Managing trustee, meetings, quorum and decision-making
  • Powers and duties of trustees
  • Operation of bank accounts and signatories

Tax-friendly clauses

  • Income and property used only for the charitable objects
  • No benefit to the settlor, trustees or their relatives
  • Accounts, audit and financial year
  • Amendments that can't change the charitable nature
  • On dissolution, assets go to another charitable trust with similar objects
Pricing

Trust registration plans

Fixed professional fees. Stamp duty and the Sub-Registrar's registration fee are paid at actuals and depend on your state and the trust property.

Basic

A well-drafted trust deed, registered.

₹6,999₹9,999+ GST · stamp duty & registration fee extra

  • Consultation on objects, trustees and corpus
  • Trust deed drafting with tax-friendly clauses
  • Stamp duty calculation and e-stamp guidance
  • Sub-Registrar appointment and registration support
  • Trust PAN application
  • Bank account opening support
  • Income tax registration & donor approval
  • Charity Commissioner filing (where required)
Choose Basic
Most popular

Standard

Registered trust plus the tax approvals donors look for.

₹14,999₹21,999+ GST · stamp duty & registration fee extra

  • Everything in Basic, plus:
  • Provisional non-profit registration (Section 332, ex-12A)
  • Donor deduction approval (Section 354, ex-80G)
  • NGO Darpan (NITI Aayog) registration
  • Charity Commissioner / state public trust filing (where required)
  • Dedicated expert on WhatsApp
Choose Standard

Premium

Launch-ready with first-year compliance and an online presence.

₹27,999₹37,999+ GST · stamp duty & registration fee extra

  • Everything in Standard, plus:
  • Year-1 accounts and income tax return for the trust
  • Donation receipt & donor statement templates
  • CSR-1 and FCRA readiness review
  • 1-page website with donation details & .in domain
  • Priority handling on every step
Choose Premium

GST at 18% applies to the professional fee. Stamp duty on the trust deed and the registration fee are usually a few hundred to a few thousand rupees for a small cash corpus, and more if property is settled on the trust. We confirm the exact amount for your state before you pay.

Documents

Documents required for trust registration

Share scanned copies with us; the originals are needed only at the Sub-Registrar's office.

Settlor & trustees

  • PAN card
  • Aadhaar card, voter ID, passport or driving licence
  • Two passport-size photographs each
  • Address proof: recent bank statement or utility bill
  • Email ID and mobile number

Registered office

  • Ownership document, or rent agreement if rented
  • Recent electricity, water or property tax bill
  • No Objection Certificate from the owner
  • A trustee's home can be the registered office

For registration day

  • Trust deed printed on stamp paper (or e-stamped), signed by the settlor and trustees
  • Two witnesses with original ID proof
  • Payment of the registration fee
  • Originals of all IDs for verification
Process

How to register a trust: step by step

Most of the work happens online with us. The settlor and two witnesses visit the Sub-Registrar's office once to sign and register the deed.

1

Consultation & structureDay 1–2

We confirm whether a trust suits your goals, and settle the name, objects, trustees, corpus and registered office.

2

Trust deed draftingDay 2–4

We draft the deed with clear objects, governance and tax-friendly clauses, and share it for your review and changes.

Trust deedReview
3

Stamp paper & appointmentDay 4–6

We calculate stamp duty for your state, arrange e-stamping or stamp paper, and book the Sub-Registrar appointment where available.

E-stampAppointment
4

Registration at Sub-RegistrarDay 6–8

The settlor, with two witnesses (and trustees if required locally), signs before the Sub-Registrar. Photos and biometrics are taken and the fee is paid.

Registration Act, 1908One visit
5

Registered deed, PAN & bankDay 8–20

You receive the registered trust deed. We apply for the trust's PAN and help open its bank account. In states with public trust laws, we also file with the Charity Commissioner.

Registered deedPANBank account
6

Income tax registrationAbout 1–3 months

We apply for provisional registration as a non-profit and donor-deduction approval, and register the trust on NGO Darpan.

Section 332 (ex-12A)Section 354 (ex-80G)NGO Darpan
Day 1–4Consultation and trust deed
Day 4–8Stamp paper and Sub-Registrar registration
Day 8–20Registered deed, PAN and bank account
1–3 monthsIncome tax registration and donor approval

Working days. Timelines depend on appointment availability at your Sub-Registrar's office and on state procedures. In Maharashtra, a public trust must also apply to the Charity Commissioner within 3 months of its creation.

Funding

Tax exemption, CSR and FCRA for a trust

A registered deed creates the trust. These approvals decide how it can raise money and save tax.

Income tax registration

  • Registration as a non-profit under Section 332 of the Income-tax Act, 2025 (earlier Section 12A/12AB)
  • Income applied to charitable purposes becomes exempt
  • New trusts first get provisional registration for 3 years, then regular registration for 5 years
  • Registrations held on 1 April 2026 carried over automatically

Donor deduction approval

  • Approval under Section 354 of the Income-tax Act, 2025 (earlier Section 80G)
  • Lets donors claim a tax deduction on their donations
  • Donation receipts and an annual statement of donations are required
  • Renewed along with the trust's registration

CSR-1 and FCRA

  • CSR-1 registration with MCA to receive CSR funds from companies; independent trusts generally need tax registration, donor approval and a 3-year track record
  • FCRA registration to receive foreign contributions, generally after 3 years of activity and minimum spending on core work
  • A new trust can seek FCRA prior permission for a specific foreign donor and project

The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026; many people still use the old section names 12A and 80G. Tax rules change often; our CA team will advise on your case.

Comparison

Trust vs Society vs Section 8 Company

All three can run an NGO and get the same income tax benefits. They differ in setup, control and compliance.

FeatureTrustSocietySection 8 Company
LawRegistration Act, 1908, Indian Trusts Act or state public trust lawsSocieties Registration Act, 1860 or state ActsCompanies Act, 2013
Registered withSub-Registrar (and Charity Commissioner in some states)Registrar of SocietiesRegistrar of Companies (MCA)
Minimum peopleSettlor and 2 trustees7 members (varies by state)2 directors and 2 members
Governing documentTrust deedMemorandum and rulesMOA and AOA, with a licence
ControlTrustees, as per the deedElected governing bodyBoard of directors
Time to registerAbout 1–3 weeksAbout 3–6 weeks, varies by stateAbout 2–3 weeks
ComplianceLowestModerateHighest
Credibility with CSR & institutionsGoodGoodHighest
Best forFounder- or family-led charities, schools, religious workMember-driven community groupsLarger NGOs seeking CSR and institutional funding

Planning for CSR or large institutional grants? A Section 8 Company may suit you better. We'll tell you honestly which structure fits.

After registration

Compliance checklist for a registered trust

A trust has fewer filings than a company, but income tax compliance is strict. Missing it can cost the trust its exemption.

  • Right after registration
    PAN, bank account & state registrationGet the trust's PAN, open its bank account, and register with the Charity Commissioner where your state requires it.
  • Before taking donations
    Income tax registrationApply for non-profit registration and donor approval so donations are handled correctly from day one.
  • Ongoing
    Books of accountsRecord all receipts, donations and expenses, with receipts for every donation.
  • Yearly
    Audit and income tax returnAudit by a Chartered Accountant where required, and the non-profit income tax return every year, even with nil income.
  • Yearly
    Application of incomeSpend the required share of income on charitable objects each year, or accumulate it for a stated purpose as the law allows.
  • Yearly
    Statement of donationsFile the statement of donations received so donors' deductions show up correctly.
  • As per state law
    State returnsStates with public trust laws, such as Maharashtra and Gujarat, require annual accounts and change reports to the Charity Commissioner.
  • Before expiry
    Renewal of registrationApply for regular registration before provisional registration ends, and renew on time after that.
Why IBACT

More than registration: Start, Build and Grow with one team

Most firms stop at the deed. We help your trust get tax approvals, go online and reach donors.

Start

Register & stay compliant

CA/CS experts for the trust deed, income tax registration, CSR-1, FCRA and yearly filings, all at fixed prices.

Section 8 company
Build

Get your trust online

Website with your cause, impact and donation details, plus domain, email and Google Business Profile.

Website plans
Grow

Reach donors & volunteers

WhatsApp Business API, bulk SMS and cloud telephony for campaigns, donor updates and volunteer drives.

WhatsApp API
FAQs

Trust registration: frequently asked questions

What is a trust registration?

It is registering a trust deed with the Sub-Registrar under the Registration Act, 1908, which creates a legally recognised trust. Public charitable trusts in some states, such as Maharashtra and Gujarat, must also register with the Charity Commissioner under state public trust laws.

Who can create a trust?

Any adult of sound mind who can legally own and transfer property can be a settlor. Companies and other organisations can also create trusts. The settlor gives the initial property or money and appoints the first trustees.

How many trustees are needed?

At least 2 trustees are needed for a public charitable trust; 3 to 7 is common for good governance. There is no legal maximum, but the deed should set the minimum and maximum number.

Can the settlor also be a trustee?

Yes. The settlor can be one of the trustees, and often is the managing trustee. The deed should say how future trustees are appointed.

What is the minimum amount needed to start a trust?

There's no legal minimum. Most charitable trusts start with a small cash corpus, such as ₹1,000 to ₹11,000, given by the settlor. Property can also be settled on the trust, which increases stamp duty.

What is the cost of trust registration?

Our professional fee starts at ₹6,999 + GST for drafting and registering the trust deed. Stamp duty and the Sub-Registrar's registration fee are extra and depend on your state and the trust property; for a small cash corpus they're usually a few hundred to a few thousand rupees. Income tax registration and donor approval are included from our Standard plan.

How long does it take to register a trust?

Usually 1 to 3 weeks for the registered deed, depending on Sub-Registrar appointments in your area. PAN, bank account and state filings follow, and income tax registration and donor approval take about 1 to 3 months more.

Do I need to visit the Sub-Registrar's office?

Yes, once. The settlor and two witnesses (and in some offices, the trustees) must sign before the Sub-Registrar, where photos and biometrics are taken. We prepare everything in advance so the visit is quick.

Is a trust deed on stamp paper enough without registration?

For a public charitable trust, you should register the deed. Banks, the Income Tax Department, donors and government agencies ask for a registered deed, and trusts involving immovable property must be registered by law.

Is a registered trust exempt from income tax?

Not automatically. It needs registration as a non-profit with the Income Tax Department, under Section 332 of the Income-tax Act, 2025 (earlier Section 12A/12AB). Then income applied to its charitable purposes is exempt, subject to the conditions.

What happened to 12A and 80G registration for trusts?

The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026. Non-profit registration is now under Section 332 (earlier 12A/12AB) and donor-deduction approval under Section 354 (earlier 80G). Registrations valid on 1 April 2026 continue until they expire.

Should a charitable trust be revocable or irrevocable?

Irrevocable. A revocable trust, where the settlor can take the property back, doesn't qualify for charitable tax exemption, and its income is taxed in the settlor's hands. We draft the deed as irrevocable.

Can a trust receive CSR funds?

Yes, after registering with MCA in Form CSR-1. An independent trust generally needs income tax registration, donor-deduction approval and a track record of at least 3 years in similar activities to act as a CSR implementing agency.

Can a trust receive foreign donations?

Only with FCRA registration or prior permission from the Ministry of Home Affairs. Registration generally needs at least 3 years of activity and minimum spending on core work; a new trust can seek prior permission for a specific donor and project.

Can trustees be paid a salary?

Trustees generally serve without payment. Reasonable payment for actual work, such as a trustee who works full time for the trust, may be allowed if the deed permits it, but any undue benefit to trustees or the settlor can cost the trust its tax exemption.

Can the trust deed be changed later?

Yes, if the deed contains an amendment clause, by executing and registering a supplementary deed. The charitable nature and objects can't be changed in a way that defeats the trust, and changes must be reported to the Income Tax Department and, where applicable, the Charity Commissioner.

What is the difference between a trust and a society?

A trust is created by a settlor through a deed and run by trustees, often a small founder-led group. A society is formed by at least 7 members (varies by state), registered with the Registrar of Societies and run by an elected governing body. Both can get the same income tax benefits.

What annual compliance does a trust have?

Maintain books of accounts and donation receipts, get the accounts audited where required, file the non-profit income tax return every year, file the statement of donations, apply the required share of income to charitable purposes, renew tax registrations on time, and file state returns where your state's public trust law requires them.

Ready to register your trust?

Talk to our team today. Get the stamp duty for your state and a document list on WhatsApp in minutes, with no obligation.

Disclaimer: IBACT Digital (IBACT Innovations Pvt Ltd) is a private consultancy, not a government body. Trust deeds are registered by the Sub-Registrar, and tax registrations, CSR-1 and FCRA approvals are granted by the respective authorities. Stamp duty and registration fees are paid at actuals. Information on this page is for general guidance as of October 2026.

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