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Registered Charitable Trust — Formation & Compliance | Savlana Init
Trust Formation · Charitable Trust

Registered Charitable Trust — Formed. Registered. Fully Compliant.

From trust deed drafting and Charity Commissioner registration to 12A, 80G, and FCRA — we handle the formation and complete compliance lifecycle of your registered charitable trust.

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A registered charitable trust is one of the oldest and most established legal structures for philanthropic, educational, religious, and social-welfare activities in India. Created by a trust deed executed by the settlor, a public charitable trust derives its character from its objects — which must be genuinely charitable — and gains legal recognition upon registration with the Charity Commissioner or Sub-Registrar under the applicable state trust legislation.

Registration alone, however, is just the beginning. To function effectively and attract donations, a charitable trust needs to layer on additional registrations: Section 12AB registration with the Income Tax Department for its own income to be exempt from tax, 80G approval to enable donors to claim tax deductions, and — if it intends to receive foreign contributions — FCRA registration with the Ministry of Home Affairs. Each of these registrations has its own application process, documentation requirements, and ongoing renewal obligations.

We assist at every stage of a charitable trust's lifecycle: drafting a legally sound trust deed with the right objects and governance clauses, registering with the Charity Commissioner, obtaining 12A, 80G, and FCRA registrations, and managing the ongoing annual compliance obligations including the Charity Commissioner annual return, Form 10B audit, ITR-7, and FCRA annual return.

Our Registered Charitable Trust Services

Trust Deed Drafting

Drafting of a legally sound public charitable trust deed with appropriate objects, governance clauses, trustee powers, succession provisions, and dissolution conditions.

Charity Commissioner Registration

Filing of the registration application before the Charity Commissioner or Sub-Registrar, with stamp duty payment, notarisation, and all supporting documents.

12A and 80G Registration

Filing of Form 10A for Section 12AB registration and 80G approval with the Income Tax Department, enabling income tax exemption and donor deductions.

FCRA Registration

Filing of the FCRA registration application with the Ministry of Home Affairs for trusts intending to receive foreign contributions.

Trust PAN and Bank Account

Assistance with obtaining the trust's PAN from the Income Tax Department and opening the designated trust bank account.

Annual Compliance Management

Year-round management of all compliance obligations — Charity Commissioner annual return, Form 10B audit, ITR-7, 80G and 12A renewal, and FCRA annual return.

Post-Registration Advisory

Comprehensive advisory on the trust's operational compliance obligations — expenditure conditions, investment restrictions, related-party transactions, and corpus utilisation.

Trust Deed Amendment

Drafting of deed of amendment and Charity Commissioner filing for modifications to the trust's objects, trustee composition, or governance clauses.

Our Process

1

Objects and Governance Design

We work with the settlors to define the trust's charitable objects, governance structure, number and appointment of trustees, and operational parameters.

2

Trust Deed Drafting

A comprehensive trust deed is drafted incorporating all required legal provisions, stamp duty is paid, and the deed is notarised or registered with the Sub-Registrar.

3

Charity Commissioner Registration

The registration application is filed before the Charity Commissioner with the deed, trustee details, and supporting documents.

4

Income Tax Registrations

Form 10A applications for 12A (provisional registration) and 80G approval are filed on the income tax e-filing portal.

5

FCRA Application (if required)

If the trust intends to receive foreign contributions, the FCRA registration application is prepared and filed with the Ministry of Home Affairs.

Why It Matters

Trust deed drafted with legally sound charitable objects and governance
Charity Commissioner registration handled end-to-end
12A provisional registration enables income tax exemption from inception
80G approval allows donors to claim 50% or 100% tax deduction
FCRA registration enables receipt of foreign contributions
Annual compliance — ITR-7, Form 10B audit, Charity Commissioner return — managed
5-year renewal of 12A and 80G managed before expiry
Trust deed amendment and Charity Commissioner filing for deed changes

Frequently Asked Questions

A registered charitable trust is a legal entity created by a trust deed to pursue specified charitable objects, registered with the Charity Commissioner or Sub-Registrar under applicable state trust legislation. Registration confers legal recognition and enables the trust to hold property, receive donations, and claim tax exemptions.
A minimum of two trustees is required for a public charitable trust in most states, though three to seven trustees is common for effective governance. There is no legal maximum, but a manageable board size is advisable.
A trust registered under Section 12AB enjoys exemption from income tax on income applied for charitable purposes under Section 11. Donors to a trust with 80G approval can claim a deduction of 50% or 100% of their donation from their taxable income.
FCRA (Foreign Contribution Regulation Act) registration from the Ministry of Home Affairs is required for a trust to legally receive donations, grants, or contributions from foreign sources. Without FCRA registration, receiving foreign contributions is a criminal offence.
Charity Commissioner registration typically takes 1 to 3 months depending on the state, completeness of documents, and workload at the Commissioner's office. Income tax 12A provisional registration under the new regime is typically granted within 1 month.
All three are valid NGO structures in India. A trust is the simplest to form (requires only 2 persons and a trust deed). A society requires a minimum of 7 members and a memorandum and rules. A Section 8 company is registered under the Companies Act with the strictest governance requirements. The right structure depends on the scale, governance preferences, and intended activities.

Looking to form and register a charitable trust?

We draft the trust deed, handle Charity Commissioner registration, obtain 12A and 80G approvals, and manage all annual compliance — a complete solution for your charitable trust.