Trust, society and Section 8 structures for non-profit activity
A high-level comparison for charitable, social and non-profit objectives.
A public charitable trust, registered society and Section 8 company are different legal structures. Trust and society formation is significantly affected by state law and local registration practice. A Section 8 company is incorporated through MCA for permitted non-profit objects and follows company-law governance. Non-profit status does not automatically grant every tax exemption, funding approval or permission to receive foreign contributions.
Eligibility
The objects must fit the chosen structure. Founder, trustee, member, director, registered-office and minimum-person requirements vary by structure and jurisdiction.
Potential benefits
A formal structure for mission-led activity, property, governance, banking and grants, subject to its objects and applicable approvals.
How to apply
Define charitable or social objects and governance. Obtain state-specific advice for a trust or society; for Section 8 incorporation follow current MCA requirements. After formation, apply separately for PAN, bank account, tax registrations/exemptions, NITI Aayog DARPAN, FCRA or other approvals only where applicable.