# Charitable Trust Registration

> A public charitable trust is created by a trust deed signed by the settlor and trustees, setting out its charitable objects, trustees' powers and how it will be managed. The deed is registered with the sub-registrar, or with the Charity Commissioner in states such as Maharashtra and Gujarat that have public trust laws. The trust then gets a PAN and bank account, and applies for 12AB and 80G to make its income tax-exempt and donations deductible.

Practice: NGO, Trust & Section 8 — https://www.industax.com/services/ngo-trust/

A trust suits a small group of founders who want control to stay with trustees rather than members. The deed is hard to amend later in some states, so the objects and trustee succession clauses need care from the start.

We draft the deed with tax-compliant objects and dissolution clauses (assets must go to another charity), handle registration, and file provisional 12AB and 80G applications immediately after.

## Key facts

| Item | Detail |
| --- | --- |
| Document | Trust deed |
| Registered with | Sub-registrar or Charity Commissioner (state-specific) |
| Minimum trustees | Usually two or more |
| After registration | PAN, bank account, 12AB, 80G, NGO Darpan |

## Who needs this

- Families and founders starting a charity
- Religious and educational trusts
- CSR-focused foundations

## What's included

- Trust deed drafting
- Registration
- PAN and bank account
- Provisional 12AB and 80G

## Documents

- Settlor and trustee KYC
- Registered office proof
- Objects and initial corpus details

## Process

1. **Draft** — Deed with objects and governance.
2. **Register** — Deed registered with the authority.
3. **Exempt** — 12AB and 80G applied for.

## FAQs

### Is trust registration mandatory?

A trust over immovable property must be registered, and in states with public trust laws, public trusts must register with the Charity Commissioner. In practice, banks and the tax department require a registered deed.

### Can a trust receive foreign donations?

Only after FCRA registration or prior permission from the Ministry of Home Affairs, received in the designated FCRA account at SBI, New Delhi.

### Can trustees be paid?

Trustees can be reimbursed and, if the deed allows, paid reasonable remuneration for services, but payments to trustees and related persons are closely examined under the tax law's specified-person rules.

## Official sources

- Income Tax e-Filing portal: https://www.incometax.gov.in/

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Canonical page: https://www.industax.com/services/ngo-trust/trust-registration
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.