“Non-profit” describes a purpose and governance intention; it does not by itself create one legal form or automatic tax/foreign-donation entitlement. Compare a society under the Societies Registration Act, 1860, a trust under the Trusts Act, 1882 and any NGO Affairs Bureau route under the Foreign Donations (Voluntary Activities) Regulation Act, 2016 and current guidance.
| Structure | Primary route | Key caution |
|---|---|---|
| Society | Societies Registration Act, 1860 | Constitution, governing body, filing and annual compliance must be maintained. |
| Trust | Trusts Act, 1882 | Purpose, property, instrument and trustee duties are fact-specific. |
| Foreign donations | NGO Affairs Bureau and current 2016 framework | Registration/approval and project reporting are distinct from domestic formation. |
Governance baseline
Write a clear purpose, conflict and related-party rules, financial controls, record-retention rules and dissolution/asset-use provisions. Separate domestic donations, grants, foreign donations and commercial activity. Confirm current tax registration, return and exemption conditions with the applicable NBR materials; charitable naming alone is not an exemption.
FAQs
Is a society the same as a trust?
No. They have different constitutive documents, governance and legal routes.
Does registration automatically permit foreign donations?
No. Foreign-donation activity has a separate approval, reporting and project compliance framework.
Does “charitable” automatically mean tax-exempt?
No. Approval, activity, use of funds and current tax provisions matter.
Is there one universal minimum corpus or trustee number?
Do not assume one. The instrument, structure and current law determine the requirements.
Can this page receive donations or open an NGO account?
No. It does not execute fundraising, banking, payment or remittance activity.