A Society is a non-profit organization registered under the Societies Registration Act,1860, formed by a group of individuals who come together for a common charitable, literary, scientific, or social purpose.
It operates for the promotion of social welfare, education, art, culture, or public benefit, and not for personal profit.
Societies are a preferred choice for NGOs, clubs, associations, and community initiatives that work collectively for public causes across India.
Society Registration provides legal status to an organization, enabling it to:
• Function as a legal entity with rights to own property, enter contracts, and sue or be sued
• Apply for 12A and 80G registrations for tax benefits
• Receive grants, donations, and CSR funds from corporates and governments
• Operate transparently under a democratic management structure• Protect members and their roles with a clearly defined memorandum and rules
• Governed by the Societies Registration Act, 1860, or respective State Acts.
• Must maintain minutes of meetings, membership records, and annual accounts.
• Annual filing of:
o List of managing committee members
o Annual Report and Audited Financial Statements to the Registrar of
Societies
• Eligible for 12A and 80G registration under the Income Tax Act for tax exemptions.
• Taxable income (if any) is treated as per NGO taxation rules, and audit is
mandatory above specified limits.
| Registration Type | Purpose |
| PAN (Society) | For income tax compliance |
| 12A Registration | For income tax exemption |
| 80G Registration | For donor tax benefits |
| FCRA Registration | For foreign donations |
| GST Registration | If providing taxable services |
| Bank Account | For financial operations |
A Society can be converted into a Section 8 Company when:
• You need greater transparency and national-level recognition
• You wish to attract CSR funding and international donors
• You plan to operate across India under a corporate structure
| Parameters | Society | Trust | Section 8 Company |
|---|---|---|---|
| Minimum Members | 7 (State) / 8 (National) | 2 Trustees | 2 Directors & Shareholders |
| Legal Status | Separate legal entity | Not separate | Separate legal entity |
| Liability | Limited | Limited to trust property | Limited |
| Tax Benefits | 12A & 80G eligible | 12A & 80G eligible | 12A & 80G eligible |
| Audit Requirement | Based on income | Based on income | Mandatory |
| Compliance Level | Moderate | Low | High |
| Fundraising | Donations, CSR, grants | Donations, CSR | CSR, grants, FCRA |
| Ownership Transfer | Allowed by resolution | Restricted | Allowed |
| Perpetual Succession | Yes | Yes | Yes |
| Cost of Formation | Moderate | Low | Moderate |
| Best Suited For | Cultural, social, educational NGOs | Religious/charitable trusts | Large CSR & national NGOs |
A Society is a non-profit organization formed by a group of people for charitable, cultural, or educational purposes, registered under the Societies Registration Act, 1860.
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