Resource guide

How to Register a Charitable Trust in India

Updated January 2025 · Step-by-step guide for temples, charitable trusts and religious institutions

Types of charitable trusts in India

Public Charitable Trust

Registered under the Indian Trusts Act, 1882 or state-specific public trust acts (e.g. Maharashtra Public Trusts Act, 1950). Managed by trustees for public benefit. Most temples and charitable institutions use this structure.

Section 8 Company (NGO)

Registered under the Companies Act, 2013. Operates as a non-profit company. Better governance structure with board of directors. Preferred by larger NGOs seeking FCRA registration.

Registered Society

Registered under the Societies Registration Act, 1860. Managed by a managing committee. Common for cultural, religious and educational institutions.

This guide focuses on Public Charitable Trusts — the most common structure for temples and religious institutions in India.

Documents required for trust registration

Trust deed requirements

Name of the trust
Objectives and purpose of the trust (must be charitable)
Names, addresses and signatures of all trustees
Name of the settlor (person creating the trust)
Details of trust property or initial corpus
Rules for trustee meetings and decision-making
Rules for addition or removal of trustees
Dissolution clause

Supporting documents needed

Identity proof of all trustees (Aadhaar, PAN)
Address proof of all trustees
Photographs of all trustees
Address proof of registered office
No-objection certificate from property owner (if rented)
Stamp paper (value varies by state)
Registration fee (varies by state — ₹500 to ₹5,000)
Two witnesses with ID proof

Step-by-step: how to register a charitable trust in India

1
Draft the trust deed
Engage a lawyer to draft the trust deed. Include all mandatory clauses. The trust deed is the foundational legal document — errors here are expensive to correct later.
2
Execute on stamp paper
The trust deed must be printed on non-judicial stamp paper of the required value (varies by state and corpus value). All trustees and the settlor sign in the presence of witnesses.
3
Register with the Sub-Registrar
Submit the executed trust deed to the Sub-Registrar of Assurances in the district where the trust's registered office is located. Pay the registration fee. Registration typically takes 1-7 days.
4
Apply for PAN for the trust
Once registered, apply for a PAN in the trust's name using Form 49A. The trust's PAN is required for all financial transactions and tax filings.
5
Open a trust bank account
Open a dedicated bank account in the trust's name using the registration certificate and PAN. Never use personal accounts for trust transactions.

Applying for 12A and 80G registration

After basic registration, your trust should apply for Section 12A (income tax exemption) and Section 80G (tax deduction for donors) with the Income Tax department.

Section 12A / 12AB Registration

Grants income tax exemption to the trust — income applied for charitable purposes is not taxed. Apply using Form 10A on the Income Tax portal. Required documents: trust deed, PAN, registration certificate, audited accounts (if existing), activity report. Processing time: 1-3 months.

Section 80G Registration

Allows donors to claim tax deduction on donations to your institution. Also applied via Form 10A. Required: all 12A documents plus details of institution's activities and financial statements. Once approved, you can issue 80G receipts to donors. Validity: 5 years (then renewal required).

Apply for 12A and 80G together — both use Form 10A and the same documentation. Applying separately wastes time and causes delays.

After registration — what to do next

1Set up your accounting system — Start recording all donations and expenses from day one. Paper registers are not sufficient for 80G compliance — you need proper receipts with sequential numbers.
2Issue 80G receipts for all donations — Once your 80G registration is approved, every donation must be receipted with a valid 80G receipt. Retroactive receipts are not permitted.
3File annual returns — ITR-7 and Form 10BD are mandatory every year. Miss them and you risk losing your 12A and 80G registration.
4Get annual accounts audited — Engage a CA to audit your accounts before filing. Maintain all records for 6 years.

Sanstha ERP helps with steps 1 and 2 from the day your registration is approved. Start free →

Trust registration — FAQ

Basic trust registration with the Sub-Registrar typically takes 1-7 working days once all documents are submitted correctly. 12A and 80G registration with the Income Tax department takes 1-3 months as it involves verification by the Commissioner of Income Tax (Exemptions). Plan for 3-4 months from starting the process to having full tax-exempt status.

The cost varies by state. Stamp duty on the trust deed ranges from ₹500 to ₹5,000 depending on the state and corpus value. Registration fees are typically ₹500-2,000. Legal fees for drafting the trust deed range from ₹5,000 to ₹25,000. Total cost for a basic trust registration is typically ₹10,000-35,000 including legal fees.

Yes. Most Hindu temples, Jain temples and religious institutions in India are registered as public charitable trusts under the Indian Trusts Act or the relevant state Public Trusts Act. The trust deed specifies the religious and charitable objects. Some states (Tamil Nadu, Andhra Pradesh, Karnataka) have dedicated legislation for temple administration under government boards.

80G registration is not strictly mandatory — your trust can operate without it. However, without 80G registration, your donors cannot claim any tax deduction on donations to your institution. In practice, most donors — especially corporate donors — will only donate to 80G-registered institutions. It is strongly recommended for any trust that relies on public donations.

80G registrations are typically valid for 5 years. You must apply for renewal at least 6 months before expiry using the updated Form 10A process. If your 80G registration lapses, any receipts issued after the expiry date are invalid for tax deduction purposes — even if the donation was received before expiry. Always track your registration validity date.

Your trust is registered. Now manage it properly.

Sanstha ERP handles 80G receipts, expense tracking and audit reports from day one.

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