A charitable trust is one of India’s most trusted legal structures for long-term philanthropy, community service, and institutional giving. Set up under the Indian Trusts Act, 1882 (or state-specific Public Trusts legislation such as the Maharashtra Public Trusts Act, 1950), a charitable trust holds assets in perpetuity for public benefit — whether in education, healthcare, relief of the poor, environment, women & children, or any other charitable object.
Unlike a private trust, which benefits a closed group of family members, a charitable trust is a “public trust” — its benefits flow to the general public or a sufficiently wide section of it. This triggers a dedicated regulatory framework: registration with the Charity Commissioner (in states where required), 12A and 80G approvals under the Income Tax Act for tax exemption and donor deductions, FCRA registration for foreign donations, and specific audit, investment, and reporting obligations.
We offer end-to-end advisory for charitable trusts — from Trust Deed drafting and Charity Commissioner registration to 12A / 80G / FCRA approvals, CSR eligibility, tax planning, and ongoing compliance — so your philanthropic vision is supported by a clean, tax-efficient, and regulator-ready institutional structure.
Classic, flexible structure ideal for family philanthropy, founder-led NPOs, and long-horizon grant-making.
Member-driven body registered under the Societies Registration Act, suited for associations and larger collectives.
Corporate-style NPO under the Companies Act, preferred for CSR implementation and institutional grants.
Choice between Trust, Society, or Section 8 Company based on objects, governance, and funding.
Charitable objects, trustees, powers, governance, and dispute resolution clauses.
Registration and change reports before the Charity Commissioner in applicable states.
Application for 12A / re-registration under Section 12AB for income tax exemption.
Approval under Section 80G so that donors can claim income tax deduction.
FCRA registration / prior permission for receiving foreign contributions compliantly.
CSR registration (Form CSR-1) and support in partnering with corporate CSR donors.
Annual accounts, audit, ITR-7, Form 10B, Form 10BD, FCRA returns, and state filings.
Stamped & registered Trust Deed setting out objects, trustees, and governance.
Registration before the Charity Commissioner in states like Maharashtra & Gujarat.
PAN and TAN in the name of the trust, essential for bank accounts & tax filings.
Registration for income tax exemption on trust income applied for charitable purposes.
Approval that allows individual and corporate donors to claim deduction on donations.
Prior permission / registration under FCRA, 2010 for receiving foreign donations.
Filing of Form CSR-1 with MCA to act as an implementing agency for corporate CSR.
GST, professional tax, PF / ESIC, and Shops & Establishments, as applicable.
Schools, colleges, scholarships, vocational training, and skill development programs.
Hospitals, clinics, medical camps, treatment support, and health awareness.
Food, shelter, livelihood, disaster relief, and support for vulnerable communities.
Women empowerment, child welfare, orphanages, and protection programs.
Afforestation, water, climate, wildlife conservation, and sustainable livelihoods.
Preservation of Indian heritage, arts, music, literature, and cultural institutions.
Scientific, medical, social science research, and support for academic institutions.
Religious institutions, community halls, and general welfare of society at large.
Understand charitable vision, target beneficiaries, funding plan, and long-term goals.
Select Trust / Society / Section 8 route and draft Trust Deed & governance policies.
Trust Deed stamping, registration, and Charity Commissioner filing where required.
PAN, TAN, 12A / 12AB, and 80G applications under the Income Tax Act.
FCRA registration / prior permission and Form CSR-1 filing for corporate donors.
Apply at least 85% of income towards charitable purposes each year to retain exemption.
Maintenance of books, annual audit, and audit report in prescribed format.
Filing of ITR-7 and Form 10B / 10BB audit report under the Income Tax Act.
Statement of donations and issue of donation certificates to donors.
Annual and quarterly FCRA returns, donor-wise disclosures, and bank requirements.
CSR utilization reports, project reports, and donor MIS for corporate donors.
Annual accounts submission and change reports before the Charity Commissioner.
Periodic renewals of 12A, 80G, FCRA, and CSR-1 registrations as prescribed.
Partner with our specialists for end-to-end charitable trust advisory — structure, Trust Deed, 12A / 80G, FCRA, CSR, and ongoing compliance, all under one roof.
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