✅ TRUST REGISTRATION IN INDIA

Full Documentary, Procedure & Professional Advisory Draft

 

1️⃣ WHAT IS A TRUST

A Trust is created when a settlor transfers property to trustees for a lawful charitable or religious purpose for the benefit of beneficiaries.

Governing Law:

• Indian Trusts Act, 1882 (Public Charitable Trusts governed by State laws)

 

2️⃣ TYPES OF TRUSTS IN INDIA

Type	Purpose
Public Charitable Trust	Education, medical relief, relief to poor, environment, cow welfare, etc.
Public Religious Trust	Religious activities
Private Trust	Benefit of specific individuals/family

⚠️ Charitable Trusts are eligible for 12AB, 80G & FCRA (subject to conditions).

 

3️⃣ MINIMUM REQUIREMENTS

• Settlor: Minimum 1

• Trustees: Minimum 2 (recommended)

• Trust Property: ₹1,000 or more (varies by State)

• Registered Office Address

 

4️⃣ DOCUMENTS REQUIRED FOR TRUST REGISTRATION

📁 A. SETTLOR & TRUSTEE DOCUMENTS

1. PAN Card (Settlor & Trustees)

2. Aadhaar Card (Settlor & Trustees)

3. Passport size photographs

4. Address proof (Residence)

 

📁 B. TRUST ADDRESS & PROPERTY

5. Address proof of Trust Office

   • Electricity Bill / Rent Agreement / Ownership proof

6. NOC from owner (if rented)

 

📁 C. TRUST CREATION DOCUMENTS

7. Trust Deed (Drafted on Stamp Paper)

8. Proof of Trust Property (Cash / Asset)

9. Identity proof of witnesses (2 witnesses)

 

5️⃣ TRUST DEED – KEY CLAUSES (MANDATORY)

A properly drafted Trust Deed must contain:

• Name of Trust

• Registered office address

• Objects of Trust (charitable/religious)

• Details of Settlor & Trustees

• Trust property

• Powers, duties & tenure of trustees

• Accounts & audit clause

• Dissolution clause

• Amendment clause

• Irrevocability clause

 

6️⃣ PROCEDURE FOR TRUST REGISTRATION

STEP 1: Draft Trust Deed

• On non-judicial stamp paper (stamp value as per State law)

STEP 2: Execution of Trust Deed

• Signed by Settlor & Trustees

• Attested by 2 witnesses

STEP 3: Registration with Sub-Registrar

• Appearance before Sub-Registrar

• Biometric & document verification

• Trust Deed registered under Registration Act, 1908

STEP 4: PAN & Bank Account

• Apply for PAN in Trust name

• Open Bank Account

 

7️⃣ POST-REGISTRATION STATUTORY REGISTRATIONS

Registration	Purpose
PAN	Mandatory
12AB	Income tax exemption
80G	Donor tax benefit
CSR-1	CSR funding eligibility
FCRA	Foreign donations
GST	If applicable

 

8️⃣ COMPLIANCES AFTER TRUST REGISTRATION

• Maintain Books of Accounts

• Annual Audit (if applicable)

• Income Tax Return filing

• Filing Form 10B / 10BB

• Utilization of funds as per objects

 

9️⃣ COMMON MISTAKES (AVOID)

❌ Vague or commercial objects
❌ Missing dissolution clause
❌ No irrevocability clause
❌ Improper trustee powers
❌ Personal benefit clauses

 

🔟 PROFESSIONAL ADVISORY DRAFT

(Ready to issue on letterhead)

 

📄 ADVISORY NOTE – TRUST REGISTRATION

This is to inform you that forming a Public Charitable Trust is an effective legal structure for carrying out charitable, educational, medical, social, and welfare activities in India.

Trust registration provides legal recognition, transparency, and eligibility for tax exemptions and grants, subject to compliance with applicable laws.

Upon registration, the Trust may apply for:

• PAN in Trust name

• Income Tax exemption under Section 12AB

• Donor benefit under Section 80G

• CSR registration and FCRA (if required)

Our firm shall assist in:

• Drafting a legally compliant Trust Deed

• Registration before Sub-Registrar

• PAN, Bank account & post-registration registrations

• Ongoing compliance and advisory

Proper drafting and compliance are critical to avoid future litigation and cancellation of exemptions.

1️⃣1️⃣ OPTIONAL VALUE-ADDED SERVICES (YOU CAN OFFER)

• Trust Deed drafting (custom objects)

• 12AB & 80G registration

• FCRA documentation

• CSR-1 filing

• NGO annual compliance package

📜 PUBLIC CHARITABLE TRUST DEED

(Comprehensive & Compliance-Ready Format)

 

DEED OF PUBLIC CHARITABLE TRUST

This Deed of Public Charitable Trust is made and executed at __________ on this ___ day of __________ 20__.

BY

Mr./Mrs. __________________________,
Indian Inhabitant, aged ___ years, residing at __________________________,
(hereinafter referred to as “the Settlor”, which expression shall include his/her heirs, executors and assigns)

IN FAVOUR OF

The Trustees whose names and addresses are mentioned herein below.

 

1. NAME OF THE TRUST

The name of the Trust shall be:

“____________________________ TRUST”

 

2. REGISTERED OFFICE

The Registered Office of the Trust shall be situated at:
__________________________________________
or at such other place as the Trustees may decide from time to time.

 

3. SETTLOR

The Settlor of the Trust is:

Name	Address
__________________	__________________

 

4. TRUSTEES

The first Trustees of the Trust are:

Sr.	Name	Address	Occupation
1
2
3

 

5. TRUST PROPERTY

The Settlor hereby donates a sum of ₹ _______ (Rupees __________________ only) as initial Trust Property, which the Trustees accept for the purposes of the Trust.

The Trust property shall include all future donations, grants, contributions, movable and immovable assets.

 

6. OBJECTS OF THE TRUST

The Trust is established solely for charitable purposes without profit motive. The objects include:

A. CHARITABLE OBJECTS

1. To establish, run, and support educational institutions, training centers, hostels, libraries, and skill development programs.

2. To provide medical relief, healthcare services, hospitals, clinics, ambulance services, and health awareness programs.

3. To provide relief to poor, needy, women, children, senior citizens, and disabled persons.

4. To promote environment protection, plantation, water conservation, and sustainability.

5. To undertake cow welfare (Gau Seva) including shelters, medical care, fodder, and protection.

6. To conduct social welfare activities, awareness programs, and public utility services.

B. INCIDENTAL OBJECTS

7. To receive donations, grants, CSR funds, government aid, and contributions.

8. To acquire, hold, lease, or dispose of property for Trust purposes.

9. To do all lawful acts incidental or conducive to attainment of Trust objects.

⚠️ No object shall be carried out for profit or personal benefit of trustees.

 

7. IRREVOCABILITY

This Trust is irrevocable. The Settlor shall have no right to revoke or amend this Trust Deed.

 

8. UTILIZATION OF INCOME

• The income and property of the Trust shall be applied solely towards the objects of the Trust.

• No portion of income shall be distributed directly or indirectly to Trustees or Settlor.

• Trustees may receive reasonable reimbursement of actual expenses.

 

9. POWERS OF TRUSTEES

The Trustees shall have powers to:

• Operate bank accounts

• Appoint employees & professionals

• Acquire and dispose property

• Frame rules & regulations

• Invest funds as per Income-tax Act

• Apply for 12AB, 80G, CSR-1, FCRA, GST, PAN

 

10. MEETINGS OF TRUSTEES

• Minimum one meeting per year

• Decisions by majority vote

• Chairman shall have casting vote

 

11. ACCOUNTS & AUDIT

• Proper books of accounts shall be maintained.

• Accounts shall be audited if required under law.

• Financial year shall be 1st April to 31st March.

 

12. BANK ACCOUNT

All funds shall be deposited in a scheduled bank account in the name of the Trust, operated by authorized trustees.

 

13. APPOINTMENT / REMOVAL OF TRUSTEES

• Trustees may be appointed or removed by resolution.

• Vacancy shall not invalidate Trust acts.

 

14. AMENDMENT

Objects of the Trust shall not be altered except as permitted under law and with approval of appropriate authorities.

 

15. DISSOLUTION

In the event of dissolution:

• Assets shall be transferred to another Trust with similar objects registered under 12AB.

• No asset shall be distributed to trustees or settlor.

 

16. APPLICATION OF INCOME-TAX ACT

The Trust shall comply with provisions of:

• Sections 2(15), 11, 12, 12AB, 80G of the Income-tax Act, 1961.

 

17. JURISDICTION

Courts at ______________ shall have jurisdiction.

 

IN WITNESS WHEREOF

The Settlor and Trustees have signed this Deed on the date mentioned above.

SIGNATURES

Settlor:
Signature: _____________
Name:

Trustee 1:
Signature: _____________

Trustee 2:
Signature: _____________

Trustee 3:
Signature: _____________

 

WITNESSES

1. Name: __________ Signature: __________

2. Name: __________ Signature: __________

✅ 12AB & 80G REGISTRATION

Complete Documentary + Drafting Set

 

1️⃣ WHEN TO APPLY

Situation	Applicable Form
Newly registered Trust	Form 10A
Provisional registration expiry	Form 10AB
Modification in objects	Form 10AB
Renewal after 5 years	Form 10AB

 

2️⃣ DOCUMENTS REQUIRED (UPLOAD READY)

📁 A. BASIC DOCUMENTS

✔ Trust Deed (Registered)
✔ PAN of Trust
✔ Certificate of Trust Registration
✔ Address proof of Trust
✔ Bank account details & cancelled cheque

📁 B. TRUSTEE DETAILS

✔ PAN & Aadhaar of Trustees
✔ List of Trustees with designation

📁 C. ACTIVITY & FINANCIALS

✔ Note on Activities
✔ Photos of activities (if any)
✔ Receipts & payments (if commenced)
✔ ITR (if filed earlier)

 

3️⃣ OBJECTS CLAUSE (FOR 12AB & 80G – DRAFT)

The Trust is established for charitable purposes within the meaning of Section 2(15) of the Income-tax Act, 1961, including relief of the poor, education, medical relief, preservation of environment, advancement of general public utility, and other allied charitable activities.

The Trust shall operate without profit motive, and no income or property shall be distributed to trustees or related persons.

 

4️⃣ NOTE ON ACTIVITIES (MANDATORY DRAFT)

NOTE ON CHARITABLE ACTIVITIES

The Trust has been established with the objective of carrying out charitable activities for public benefit.

The Trust proposes to undertake activities such as:

• Educational support and awareness programs

• Medical relief and healthcare assistance

• Social welfare and relief programs

• Cow welfare and animal care activities

• Environmental protection and public utility services

The Trust shall utilize its income strictly for achieving its charitable objectives and shall maintain proper books of accounts in compliance with applicable laws.

(If no activity started, clearly mention “Proposed Activities”)

 

5️⃣ DECLARATION FOR FORM 10A / 10AB

DECLARATION

We hereby declare that:

1. The Trust is established solely for charitable purposes.

2. The Trust does not carry out any activity for profit.

3. No part of income or property is applied for personal benefit of trustees.

4. All activities are genuine and in accordance with the Trust Deed.

5. The Trust shall comply with Sections 11, 12, 12AB and 80G of the Income-tax Act.

For & on behalf of Trust
Name: __________________
Designation: Trustee
Date:
Place:

 

6️⃣ 80G SPECIFIC CONDITIONS (IMPORTANT – USE AS NOTE)

The Trust confirms that:

• It does not use income for religious purposes

• It does not benefit any particular religious community or caste

• Proper donation receipts shall be issued

• Separate books shall be maintained for donations

• Donations shall not be used for prohibited activities

 

7️⃣ DONATION RECEIPT FORMAT (80G COMPLIANT)

DONATION RECEIPT

Trust Name: __________________________
Address: __________________________
PAN: __________________________
80G Registration No: __________________

Received with thanks from:
Name: __________________
PAN: __________________
Amount: ₹ __________
Mode: Cash / Cheque / Online
Date:

Authorized Signatory
(Signature & Seal)

 

8️⃣ PROFESSIONAL ADVISORY DRAFT

(Issue on letterhead)

📄 ADVISORY NOTE – 12AB & 80G REGISTRATION

This is to inform you that registration under Section 12AB is mandatory for availing income-tax exemption on Trust income, and registration under Section 80G enables donors to claim deduction on donations.

The registrations are granted after verification of Trust objects, genuineness of activities, and compliance with statutory provisions.

Our firm shall assist in:

• Preparation & filing of Form 10A / 10AB

• Drafting activity notes and declarations

• Handling departmental clarification, if any

• Post-registration compliance advisory

Timely and correct compliance is essential to avoid cancellation of registration.

9️⃣ COMMON REASONS FOR REJECTION (AVOID)

❌ Vague objects
❌ Religious activity mixed with charity (for 80G)
❌ No activity proof / poor drafting
❌ Personal benefit clauses
❌ Cash donations without records

✅ CSR-1 REGISTRATION (FOR CSR FUNDING)

1️⃣ WHAT IS CSR-1

CSR-1 is mandatory registration with the Ministry of Corporate Affairs (MCA) for NGOs intending to receive CSR funds from companies under Section 135 of Companies Act, 2013.

Eligible Entities
✔ Public Charitable Trust
✔ Society
✔ Section 8 Company
✔ Must have 12AB registration

 

2️⃣ DOCUMENTS REQUIRED FOR CSR-1

📁 BASIC DOCUMENTS

✔ Trust Registration Certificate
✔ Registered Trust Deed
✔ PAN of Trust
✔ PAN & Aadhaar of Trustees
✔ 12AB Registration Order
✔ Address proof of Trust
✔ Email ID & Mobile No.

📁 AUTHENTICATION

✔ DSC of Authorized Trustee
✔ Board/Trust Resolution authorising filing

 

3️⃣ TRUST RESOLUTION FOR CSR-1 (MANDATORY)

📄 RESOLUTION

“RESOLVED THAT pursuant to Rule 4(2) of the Companies (CSR Policy) Rules, 2014, consent of the Trustees be and is hereby accorded to apply for CSR-1 Registration with the Ministry of Corporate Affairs.

RESOLVED FURTHER THAT Mr./Ms. ____________________, Trustee, be and is hereby authorized to sign, execute, and submit Form CSR-1, documents, declarations, and to do all acts necessary for the same.”

For __________________ TRUST
Chairman / Trustee
Date:
Place:

 

4️⃣ DECLARATION FOR CSR-1

We hereby declare that the Trust is registered under applicable laws, holds valid 12AB registration, and shall comply with provisions of the Companies Act, 2013 and CSR Rules.

Authorized Signatory
Name & Designation
Date:

 

5️⃣ PROFESSIONAL ADVISORY – CSR-1

(Client-shareable)

CSR-1 registration enables the Trust to legally receive CSR funds from eligible companies. Companies are prohibited from donating CSR funds to NGOs not registered in CSR-1.

The registration is online, paperless, and validated through PAN and Income-tax database.

 

✅ TRUST AGM NOTICE & RESOLUTION PACK

 

6️⃣ TRUST ANNUAL GENERAL MEETING (AGM) NOTICE

📄 NOTICE OF ANNUAL GENERAL MEETING

Notice is hereby given that the Annual General Meeting of the Trustees of __________________ TRUST will be held on:

Date: __________
Time: __________
Place: __________

AGENDA

1. To confirm minutes of previous meeting

2. To consider and approve Audited Accounts

3. To appoint / re-appoint Auditor (if applicable)

4. To review activities of the Trust

5. Any other matter with permission of Chair

By Order of Trustees
Authorized Trustee
Date:
Place:

 

7️⃣ AGM RESOLUTION – APPROVAL OF ACCOUNTS

📄 RESOLUTION

“RESOLVED THAT the Audited Income & Expenditure Account, Receipts & Payments Account, and Balance Sheet of the Trust for the year ended 31st March _____ be and are hereby approved.”

 

8️⃣ AGM RESOLUTION – APPOINTMENT OF AUDITOR (IF REQUIRED)

“RESOLVED THAT M/s __________________, Chartered Accountants, be and are hereby appointed as Auditors of the Trust for the financial year _____ on such remuneration as may be decided by Trustees.”

 

9️⃣ COMPLIANCE CHECKLIST (YEARLY – NGO)

✔ AGM & Trustee resolutions
✔ Books of accounts
✔ Audit (if applicable)
✔ ITR filing
✔ Form 10B / 10BB
✔ Donation records (80G)
✔ CSR utilization reporting (if funded)

✅ FCRA REGISTRATION / PRIOR PERMISSION

Full Documentary + Drafting + Advisory

 

1️⃣ WHAT IS FCRA

FCRA registration is mandatory for any Trust intending to receive foreign contribution (donation, grant, aid) from outside India.

Authority: Ministry of Home Affairs (MHA)

 

2️⃣ TYPES OF FCRA APPROVAL

Type	When Applicable
FCRA Registration	Trust in existence ≥ 3 years with activities
FCRA Prior Permission	Newly formed Trust / specific donor

 

3️⃣ BASIC ELIGIBILITY

✔ Trust registered under Indian law
✔ Valid 12AB registration
✔ Charitable objects only
✔ No political / religious conversion activities
✔ Clean antecedents of trustees

 

4️⃣ DOCUMENTS REQUIRED (UPLOAD READY)

📁 A. TRUST DOCUMENTS

✔ Registered Trust Deed
✔ Trust Registration Certificate
✔ PAN of Trust
✔ 12AB Registration Order
✔ 80G (optional but recommended)

📁 B. TRUSTEE DETAILS

✔ PAN & Aadhaar of all Trustees
✔ Passport (if available)
✔ Address proof
✔ Affidavit of Trustees (Format below)

📁 C. ACTIVITY & FINANCIALS

✔ Activity Report of last 3 years (for registration)
✔ Audited financial statements (last 3 years)
✔ Photos of activities
✔ Bank account details

📁 D. BANK REQUIREMENT (MANDATORY)

✔ FCRA Account in SBI, New Delhi (Main Branch)
✔ Zero-balance account confirmation

 

5️⃣ AFFIDAVIT FORMAT – TRUSTEE (MANDATORY)

📄 AFFIDAVIT

I, ____________________, Trustee of __________________ Trust, do hereby solemnly affirm that:

1. I have not been convicted or prosecuted under any law.

2. I am not associated with any organization banned under FCRA.

3. I shall ensure foreign contribution is utilized strictly for Trust objects.

4. I shall comply with provisions of FCRA Act, 2010.

Verified at __________ on this ___ day of _______.

Deponent
(Signature)

 

6️⃣ NOTE ON ACTIVITIES (FCRA COMPLIANT DRAFT)

ACTIVITY NOTE

The Trust has been carrying out charitable activities in the areas of education, medical relief, social welfare, cow welfare, and environmental protection.

The Trust proposes to utilize foreign contribution strictly for its charitable objectives and shall maintain separate books of accounts and bank account for foreign funds.

No part of foreign contribution shall be used for prohibited activities under FCRA.

 

7️⃣ DECLARATION FOR FCRA APPLICATION

We hereby declare that:

• The Trust is not engaged in political or religious conversion activities

• No foreign contribution has been received without approval

• Proper records shall be maintained

• Annual FCRA return shall be filed in Form FC-4

Authorized Signatory
Name:
Designation:
Date:

 

8️⃣ UTILIZATION OF FOREIGN CONTRIBUTION (DRAFT)

Foreign contribution shall be utilized for:

• Program expenses

• Administrative expenses (within prescribed limits)

• Asset creation for charitable purposes

 

9️⃣ POST-FCRA COMPLIANCES (VERY IMPORTANT)

✔ File Form FC-4 annually
✔ Maintain separate books of accounts
✔ No cash acceptance
✔ Quarterly disclosure on website
✔ Prior approval for change in trustees / address

 

🔟 PROFESSIONAL ADVISORY DRAFT (CLIENT ISSUE)

📄 ADVISORY NOTE – FCRA REGISTRATION

Registration under the Foreign Contribution (Regulation) Act is mandatory for receiving foreign donations. Non-compliance attracts severe penalties including cancellation and prosecution.

Proper documentation, genuine activities, and strict utilization norms are essential for approval and continuity.