Society Registration
A Society is a non-profit organization registered under the Societies Registration Act, 1860. It is formed for promoting charitable activities including education, art, science, literature, sports, social welfare, religion, and other similar objectives. Societies are governed by a managing committee and are ideal for organizations that want to operate with a democratic structure and membership-based governance. They enjoy tax exemptions and are widely used by NGOs, charitable organizations, and social enterprises.
Why Choose Society Registration?
- Simple Registration: Easy registration process under Societies Registration Act, 1860
- Separate Legal Entity: Distinct legal identity separate from its members
- Limited Liability: Members have limited liability protection
- Tax Exemptions: Eligible for tax exemptions under Section 12A and 80G of Income Tax Act
- Democratic Structure: Democratic governance with elected managing committee
- Membership Based: Membership-based organization with voting rights
- Foreign Funding: Can receive foreign donations after FCRA registration
- Perpetual Existence: Continues to exist even after members change
- Government Grants: Eligible for government grants and funding
- Flexibility: Flexible structure with easy amendment of rules
Documents Required for Society Registration
- PAN Card of all office bearers
- Aadhaar Card of all office bearers
- Passport size photographs of all office bearers
- Proof of identity (Voter ID, Passport, Driving License)
- Proof of address (Electricity bill, Rent agreement, etc.)
- Memorandum of Association (MOA)
- Rules and Regulations of the Society
- Proof of registered office address
- NOC from landlord (if rented property)
- Address proof of all office bearers
- List of governing body members
- Declaration by office bearers
- Proof of proposed activities and objectives
Our Society Registration Process
- Consultation: Discuss your objectives and requirements with our experts
- Name Selection: Choose a unique name for the society
- Document Preparation: Prepare MOA, Rules & Regulations, and other documents
- Member Selection: Select governing body members and office bearers
- Document Verification: Verify all documents and proofs
- Application Filing: File registration application with Registrar of Societies
- Government Approval: Obtain approval from Registrar of Societies
- Registration Certificate: Receive registration certificate
- PAN & TAN Application: Apply for PAN and TAN for the society
- Bank Account Opening: Open bank account in society's name
- 12A & 80G Registration: Apply for tax exemption registrations
Who Should Register as Society?
- Non-Governmental Organizations (NGOs)
- Charitable organizations and foundations
- Educational institutions and schools
- Healthcare organizations and hospitals
- Research and development organizations
- Environmental protection organizations
- Sports and cultural organizations
- Social welfare organizations
- Religious and spiritual organizations
- Art and culture promotion organizations
- Women empowerment organizations
- Child welfare organizations
Society Compliance Requirements
- Annual Filing: File annual returns with Registrar of Societies
- ITR Filing: File Income Tax Return annually
- Audit: Audit may be required based on income and activities
- Board Meetings: Regular meetings of governing body
- Annual General Meeting: Annual General Meeting must be held
- Record Maintenance: Maintain proper records and minutes
- Member Register: Maintain register of members
- FCRA Compliance: Additional compliance if receiving foreign funding
- 12A & 80G Compliance: Maintain compliance for tax exemptions
Minimum Requirements for Society Registration
- Minimum Members: 7 members for state-level society
- Minimum Members: 8 members for national-level society
- Governing Body: Minimum 3 members in governing body
- Registered Office: Must have a registered office in India
- Memorandum of Association: Must have MOA with objectives
- Rules & Regulations: Must have rules and regulations
- Objectives: Must have charitable objectives as per Act
Important Points to Note
- Democratic Structure: Democratic governance with member participation
- Membership Rights: Members have voting rights in society decisions
- Profit Distribution: Cannot distribute profits to members
- Asset Lock: Assets are locked for charitable purposes
- Amendment: Rules can be amended with member approval
- Dissolution: Can be dissolved with government approval
- Foreign Contributions: Requires FCRA registration for foreign donations
- State vs National: Different requirements for state and national level
Difference Between Society, Trust & NGO Registration (Section 8)
| Aspect |
Society |
Trust |
NGO (Section 8) |
| Governing Act |
Societies Registration Act, 1860 |
Indian Trusts Act, 1882 |
Companies Act, 2013 |
| Legal Status |
Separate legal entity |
Not a separate legal entity |
Separate legal entity |
| Minimum Members |
7 members (state level) |
2 trustees |
2 shareholders, 3 directors |
| Liability |
Limited liability |
Trustees have personal liability |
Limited liability |
| Governing Document |
Memorandum of Association |
Trust Deed |
MOA & AOA |
| Registration Authority |
Registrar of Societies |
Sub-Registrar |
Registrar of Companies (ROC) |
| Compliance Level |
Moderate compliance |
Low compliance |
High compliance requirements |
| Statutory Audit |
Not mandatory |
Not mandatory |
Mandatory |
| Board Meetings |
As per society rules |
As per trust deed |
Minimum 4 per year |
| Foreign Funding |
Can receive with FCRA |
Can receive with FCRA |
Can receive with FCRA |
| Credibility |
Moderate credibility |
Lower credibility |
Highest credibility |
| Tax Exemptions |
12A & 80G available |
12A & 80G available |
12A & 80G available |
| Ownership Transfer |
Membership transfer |
Trustee appointment |
Easy transfer of shares |
| Government Grants |
Moderate access |
Limited access |
Easier access |
| Corporate Structure |
Democratic structure |
Trustee-based structure |
Professional structure |
Ready to Register Your Society?
Contact us today for hassle-free Society registration at competitive prices!