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Home / NGO & Social Sector / Trust Registration
Last updated: 2 October 2026
A charitable trust is one of the simplest ways to set up a non-profit for education, health, relief of poverty or other charitable purposes. It is created by a trust deed, registered with the Sub-Registrar and, in some States, with the Charity Commissioner. We draft the deed, handle registration, and plan the tax registrations that follow.
A public charitable trust is created when an author (settlor) transfers property, usually a small initial sum, to trustees to be held for charitable purposes. The terms are set out in a trust deed, which names the trustees, states the objects, and lays down how trustees are appointed and removed, how funds are used, and what happens on dissolution.
The deed is executed on stamp paper as per State stamp law and registered with the Sub-Registrar under the Registration Act, 1908. Some States, such as Maharashtra and Gujarat, have public trust laws that also require registration with the Charity Commissioner. Private trusts for the benefit of specific persons are governed by the Indian Trusts Act, 1882 and are not the same as charitable trusts.
Registration of the trust does not by itself give tax exemption. For that, the trust applies separately for registration under the Income-tax Act (still widely called 12A and 80G), and later, if needed, for NGO Darpan, CSR-1 and FCRA.
Based on the Registration Act, 1908, applicable State public trust laws and the Income-tax Act, 2025. Last updated: 27 September 2026.
Registered trust deed
Sub-Registrar; Charity Commissioner in some States
Settlor and trustees (at least two trustees is common practice)
As per State stamp law
Separate registration under the Income-tax Act
FCRA registration or prior permission
The trust deed is hard to change once registered, and income tax authorities, donors and CSR funders all read it closely.
Objects are drafted to reflect your actual activities and to meet the conditions for tax registration.
Clauses on appointment, removal and decision-making reduce disputes among trustees.
The deed is prepared keeping 12A/80G, Darpan, CSR-1 and FCRA requirements in mind.
Related NGO services.
Tax exemption and donor deduction approval.
An alternative structure with a governing body.
A non-profit company under the Companies Act.
Unique ID for government grants and CSR.
More in this section: NGO Annual Compliance · CSR-1 Registration & CSR-2 Filing
We understand your objectives and confirm that a trust is the right structure.
The trust deed is drafted and shared for your review.
Stamp paper or e-stamp is arranged as per State law.
The deed is executed and registered before the Sub-Registrar.
Charity Commissioner registration is filed where required.
PAN is obtained and the bank account is opened.
Common next steps for a new trust:
Apply for provisional registration and 80G approval.
Unique ID for government schemes and many CSR partners.
Books of account kept and audited by an independent CA as required.
Income tax return and other filings every year.
Share your query and our team will reply during business hours.
For a public charitable trust dealing with immovable property, the deed must be registered. In States with public trust laws, registration with the Charity Commissioner is also required. In practice, banks, donors and tax authorities expect a registered deed.
There is no single national minimum. At least two trustees is common practice, and some States or funders may expect more.
No. The trust must apply for registration under the Income-tax Act. New organisations usually get provisional registration first.
Only after FCRA registration or prior permission from the Ministry of Home Affairs.
A trust is simpler to set up and suits a small group of founders. A society suits member-based organisations. A Section 8 company suits larger organisations and is often preferred by institutional funders.
ACS – Director, Expertvuw Management Pvt Ltd
Drafting, registration and compliance filings are handled by Expertvuw’s team. Audits and certifications required by law are issued by independent Chartered Accountants, and registrations and approvals are granted by the authority concerned.