A registered society is a non-profit association formed by individuals who come together to pursue a common charitable, literary, scientific, educational, cultural or socially beneficial objective.

A society is governed by its Memorandum of Association and rules and regulations and is registered with the Registrar of Societies under the applicable central or state law.

A society may generally be registered for purposes such as:

• Education and promotion of knowledge
• Scientific research
• Literature, arts and culture
• Charitable activities
• Social welfare
• Public libraries and reading rooms
• Museums and galleries
• Environmental protection
• Healthcare and poverty relief
• Other activities benefiting the public

The proposed objectives must be lawful, non-profit in nature and permitted under the applicable Societies Registration Act or state legislation.

Under the Societies Registration Act, 1860, a minimum of seven persons is generally required to form a society.

However, the applicable requirement may differ under state-specific laws or amendments. Certain types of societies operating across different states may also be subject to additional membership conditions.

General members constitute the broader membership of the society and may participate in general meetings and major decisions according to its rules.

The governing body is responsible for managing the society’s day-to-day affairs. It may include positions such as:

• President
• Vice-President
• Secretary
• Joint Secretary
• Treasurer
• Executive members

The powers, appointment, tenure and responsibilities of governing-body members should be clearly stated in the society’s rules and regulations.

The documents generally required include:

• Memorandum of Association
• Rules and regulations or bye-laws
• PAN and identity proof of all founding members
• Address proof of founding members
• Passport-size photographs
• Proof of the proposed registered office
• Recent utility bill for the premises
• Rent or lease agreement, where applicable
• No-objection certificate from the property owner
• Affidavits and declarations from office bearers
• List of governing-body members
• Minutes or resolution authorising the registration

The exact documents, declarations and prescribed forms may vary from state to state.

The Memorandum of Association generally contains:

• Name of the society
• Address of its registered office
• Main objects of the society
• Names, addresses and occupations of governing-body members
• Details and signatures of the founding members
• Declaration regarding the formation of the society

A certified copy of the society’s rules and regulations is generally submitted along with the Memorandum.

The registration process generally involves:

1. Selecting an appropriate name for the society.
2. Finalising its objectives and proposed activities.
3. Identifying the founding and governing-body members.
4. Preparing the Memorandum of Association.
5. Drafting the rules and regulations.
6. Arranging the registered-office documents.
7. Executing the required affidavits and declarations.
8. Filing the application with the Registrar of Societies.
9. Responding to any clarification raised by the Registrar.
10. Obtaining the Society Registration Certificate.

The procedure, government fees and filing method depend on the state or Union Territory in which the society is registered.

A registered society has a recognised legal status and may hold property, enter into agreements and undertake activities in accordance with its objects and rules.

Proceedings may generally be initiated by or against the society in the name of its president, chairman, principal secretary, trustee or another authorised office bearer, as provided under the applicable law and its governing documents.

However, the exact nature of its legal personality and liability should be examined under the applicable state law.

No. Registration with the Registrar of Societies does not automatically provide income-tax exemption or enable donors to claim a deduction.

The society must apply separately for:

• Charitable-institution registration under the Income-tax law
• Donor-deduction approval, commonly known as 80G approval
• NGO Darpan registration, where required
• CSR-1 registration for eligible CSR funding
• FCRA registration or prior permission before accepting foreign contributions

NGO Darpan provides a unique Darpan identification number based on the information submitted by the organisation, but it is separate from Society Registration.

A registered society may be required to:

• Maintain proper books of account
• Hold governing-body and general-body meetings
• Maintain minutes and membership records
• Prepare annual financial statements
• Obtain an audit, where applicable
• File annual lists or returns with the Registrar
• File its income-tax return
• Report changes in its name, objects, office bearers or registered office
• Renew or update its registration where required by state law
• Comply with 12A, 80G, CSR-1, FCRA and NGO Darpan requirements, where applicable

Under the central legislation, an annual list containing the names, addresses and occupations of persons responsible for managing the society is required to be filed with the Registrar. State-specific filing requirements may be different or may require additional documents.