How to Register a Society in India (Step by Step)

A Society is one of the most popular legal structures for NGOs, clubs, associations, and charitable organizations in India. Whether you want to set up an educational institution, run a welfare organization, manage a sports association, organize a cultural group, or start a charitable initiative, registering a Society under the Societies Registration Act 1860 gives you a democratic, membership-driven legal framework to operate transparently.

Societies are distinct from Trusts and Section 8 Companies in their governance model. A Society operates through member participation, elected governing bodies, and democratic decision-making through general body meetings. This guide covers the complete step-by-step process to register a Society in India in 2026, including drafting the MOA and Rules, filing with the Registrar of Societies, and completing post-registration formalities.

What is a Society

A Society is a group of persons who come together voluntarily for a literary, scientific, charitable, or other lawful purpose and register their association under the Societies Registration Act 1860. Once registered, a society becomes a separate legal entity that can own property, receive donations, hire employees, enter into contracts, and sue or be sued in its own name.

Key Features of a Society

• Democratic governance: Managed by an elected Governing Body accountable to the General Body of all members
• Membership-driven: Open to new members based on criteria defined in the Rules and Regulations
• Non-profit orientation: Income and property must be applied solely towards the society's objects, no profit distribution to members
• Separate legal identity: Can own property, open bank accounts, and enter into contracts in its own name
• Perpetual existence: Continues regardless of changes in membership or governing body

Society vs Trust vs Section 8 Company

Who Can Register a Society

Eligibility Criteria

• Minimum 7 founding members in most states (Rajasthan requires 10, Madhya Pradesh requires 8)
• All members must be Indian citizens of legal age (18 years or above)
• At least 3 members for the Governing Body (President, Secretary, Treasurer at minimum)
• The society must have a lawful purpose that is non-commercial and non-profit
• Members from different families are preferred (some states require that no family has majority representation)
• The society must have a registered office address in India

Permissible Objects for a Society

Under Section 20 of the Societies Registration Act 1860, societies can be formed for:

• Charitable purposes: Relief of poverty, medical aid, disaster relief, welfare activities
• Education: Running schools, colleges, universities, research institutions, training centers
• Science and literature: Promoting scientific research, literary activities, publications
• Fine arts: Music, dance, drama, painting, sculpture, and other artistic endeavors
• Useful knowledge: Libraries, reading rooms, public lectures, awareness programs
• Sports and recreation: Sports clubs, gymnasiums, recreational facilities
• Social welfare: Women empowerment, child welfare, disability support, rural development
• Political education: Civic awareness, voter education (non-partisan)
• Cultural promotion: Promoting cultural heritage, festivals, traditions

Documents Required for Society Registration

Step 1: Form the Governing Body and Select Members

The first step is to bring together a group of like-minded individuals who share the society's vision. Assemble at least 7 founding members (or more based on your state's requirement). From these members, form the Governing Body.

Structure of the Governing Body

Step 2: Draft the Memorandum of Association (MOA)

The Memorandum of Association is the most important document for society registration. It establishes the society's identity, purpose, and founding members.

Contents of the MOA

1. Name of the society: Choose a unique name that reflects the society's purpose. Do not use names identical to existing societies or companies. Avoid words like "National," "Government," or "State" without permission
2. Registered office address: Full address of the location from which the society will operate. This determines the jurisdictional Registrar of Societies
3. Objects of the society: A detailed list of all the purposes for which the society is being formed. Be comprehensive but relevant
4. Names, addresses, and occupations: Full details of all founding members (minimum 7) including the members of the first governing body
5. Governing body details: Names and designations of the first governing body members
6. Non-profit declaration: A statement that the society's income and property will be applied solely towards its objects and no portion will be distributed as profit to members

Step 3: Frame the Rules and Regulations

The Rules and Regulations (also called Bye-Laws) are the internal governance manual of the society. They define how the society will operate on a day-to-day basis.

Key Contents of Rules and Regulations

1. Membership: Criteria for admission, categories (patron, life, ordinary, associate, honorary), membership fees, rights and privileges, termination conditions
2. General Body: Composition, powers, annual general meeting (AGM) schedule, special general meetings, quorum, voting procedures, proxy provisions
3. Governing Body: Composition, election process, tenure (typically 2 to 5 years), powers and duties, meetings frequency, quorum, decision-making process
4. Office bearers: Eligibility, election or appointment method, powers and responsibilities of President, Secretary, Treasurer, and other office bearers
5. Finance: Sources of income, bank account operation rules, investment policy, expenditure authorization, audit requirements, financial year
6. Amendment procedure: How the MOA and Rules can be amended (typically through special resolution at General Body meeting with two-thirds or three-fourths majority)
7. Dissolution: Process for voluntary dissolution, distribution of assets to another charitable organization, reporting to Registrar
8. Dispute resolution: Internal dispute resolution mechanism, arbitration process

Step 4: File with the Registrar of Societies

Submit the registration application to the Registrar of Societies in the state where the society's registered office is located.

Filing Process

1. Check if your state has an online registration system. Delhi uses the e-District portal, Karnataka uses the State Registration portal, Maharashtra and UP have their own online systems
2. Prepare the cover letter or application form addressed to the Registrar of Societies
3. Attach the MOA on stamp paper signed by all founding members and one witness
4. Attach the Rules and Regulations signed by all founding members
5. Submit identity proofs (PAN, Aadhaar) and photographs of all governing body members
6. Submit address proof of the registered office (rent agreement or ownership proof, NOC from landlord if rented, utility bill)
7. Submit consent letters from all governing body members agreeing to serve
8. Pay the registration fee (varies by state, typically 500 to 5,000 rupees)

State-wise Registration Fees

Step 5: Receive the Registration Certificate

After the Registrar verifies the application and all documents, the Certificate of Registration is issued under Section 3 of the Societies Registration Act 1860. This certificate is the primary legal proof that the society is a registered legal entity.

What the Certificate Contains

• Society name as registered
• Registration number assigned by the Registrar
• Date of registration
• Address of the registered office
• "Registered under the Societies Registration Act 1860" (or the applicable state act)

Step 6: Apply for PAN and Open a Bank Account

PAN Card Application

1. Visit onlineservices.nsdl.com or the UTIITSL portal
2. Select Applicant Category as "Association of Persons (AOP)" (not Trust or Company)
3. Fill Form 49A with the society's name, registered address, and Secretary's details
4. Upload registration certificate, MOA, and identity proof of the Secretary or President
5. Pay 107 rupees
6. PAN is issued within 7 to 10 working days

Bank Account Opening

Open a current or savings account in the society's name. Submit the following to the bank:

• Registration Certificate
• MOA and Rules and Regulations
• PAN Card of the society
• PAN and Aadhaar of all authorized signatories
• Governing Body resolution authorizing specific persons to operate the account (typically Secretary and Treasurer jointly or severally)
• Address proof of the society
• Photographs of all authorized signatories

Step 7: Apply for 12A, 80G, and Other Registrations

12A Registration (Income Tax Exemption)

• Makes the society's income exempt from income tax when applied towards its charitable objects
• Apply using Form 10A on the Income Tax e-filing portal
• First-time registration is provisional for 5 years
• Must apply for permanent registration (Form 10AB) before the provisional period expires
• Without 12A, the society's income is taxed at maximum marginal rate of 30 percent

80G Registration (Donor Tax Benefit)

• Allows donors to claim 50 percent or 100 percent tax deduction on donations to the society
• Applied for simultaneously with 12A using Form 10A
• Makes the society attractive to individual and corporate donors
• Essential for fundraising and receiving institutional donations

Other Important Registrations

Annual Compliance for Registered Societies

Cost Summary: Society Registration in 2026

Common Mistakes to Avoid

1. Insufficient founding members: Ensure you have at least 7 members (or more depending on your state). Having fewer members than required will result in rejection by the Registrar
2. MOA not on correct stamp paper: Using stamp paper of wrong denomination or not using stamp paper at all is the most common reason for rejection. Check your state's stamp duty requirement before printing
3. Vague or commercial objects: The society's objects must be clearly charitable, educational, scientific, or social in nature. Profit-making or commercial objects will be rejected
4. Incomplete Rules and Regulations: Rules that do not cover membership criteria, election process, meeting procedures, and dissolution clause will likely be sent back for revision
5. Same family domination: Many Registrars reject applications where all or most members are from the same family. Try to include members from different backgrounds and families
6. Not conducting AGM: The Annual General Meeting is mandatory. Failing to conduct the AGM and file the governing body list with the Registrar can lead to the society being struck off the register
7. Delaying 12A and 80G: Without these registrations, the society's income is taxable and donors get no tax benefits. Apply immediately after receiving the registration certificate
8. Not maintaining the 85 percent spending rule: Charitable societies must apply at least 85 percent of their income towards their charitable objects each year. Accumulating income without proper Form 10 approval leads to tax liability

Conclusion

A Society is the ideal legal structure if you want a democratic, membership-driven organization for charitable, educational, cultural, or social welfare activities. With 7 founding members, a well-drafted MOA and Rules, and registration with the Registrar of Societies, your organization can be operational within 15 to 30 days at a cost of 5,000 to 20,000 rupees.

The key advantages of a society are democratic governance, membership participation, periodic elections, and transparency through AGMs. These features make societies particularly suitable for clubs, associations, member-driven NGOs, educational institutions, and community organizations.

After registration, prioritize obtaining PAN, opening a bank account, and applying for 12A and 80G registrations. These steps unlock tax exemption for the society and tax benefits for donors, which are critical for sustainable operations and fundraising. If you need help with your society's MOA drafting, registration filing, or tax compliance setup, the IncorpX team can assist you at every step.