Society Registration

A society is a membership-based non-profit registered under the Societies Registration Act, 1860 (or a State Act), formed by seven or more people for charitable, literary, scientific or cultural purposes. It is a popular structure for clubs, associations, schools and NGOs that want a democratic, member-driven body.

Who needs this: A minimum of seven members for a state-level society (or eight from different states for a national/all-India society), a lawful non-profit object, and a registered office in the state.

Government portal: Registrar of Societies of the relevant state.

Indicative fees: ₹5,000–₹12,000 (state registration fee + professional fees).

Timeline: 15–30 working days.

Documents required

Memorandum of Association (MoA)
Rules & Regulations of the society
PAN & Aadhaar of all governing-body members
Registered office proof + NOC
Covering letter signed by all founding members
Declaration by the president

Step-by-step process

Assemble at least seven founding members and choose a unique society name
Draft the Memorandum of Association stating the name, objects and registered office
Draft the Rules & Regulations covering membership, governing body, meetings and audit
Have all founding members sign the MoA before a witness/notary
File the MoA and Rules with the Registrar of Societies with the prescribed fee
Registrar scrutinises and issues the Certificate of Registration
Apply for the society's PAN and open a bank account
Apply for 12A/80G registration and file annual returns to remain in good standing

Penalty for non-compliance

Failure to file the annual list of the governing body can lead to the society being treated as defunct and struck off by the Registrar.

A state registration, under state law

Societies are registered with the Registrar of Societies of a state, under the Societies Registration Act as adapted by that state or under a separate state enactment. Requirements differ accordingly — the minimum number of members, the documents, the fees and the annual filings are not uniform across India. A society registered in one state that wishes to operate in others may need additional registration depending on the state's rules.

How it differs from a trust and a section 8 company

A society is a membership body governed by a governing council elected by its members, which suits associations, clubs and member-driven organisations. A trust is settled by a founder with trustees and is more closed. A section 8 company is governed by the Companies Act with directors, uniform national regulation and heavier compliance, and is frequently preferred by institutional donors and CSR funders for that transparency. Pick the structure by how you want to be governed, not by which is quickest to register.

The memorandum and rules do the real work

The memorandum of association sets out the name, objects and the governing body; the rules and regulations set out membership, meetings, quorum, elections, powers of office bearers, how funds are handled, how the rules are amended and what happens to property on dissolution. Most later disputes in societies are about elections and about who controls the bank account — both of which are decided by clauses people accept from a template without reading.

Registration does not exempt you from tax

A registered society still needs separate approvals under the Income-tax Act to claim exemption on its income — 12A and 80G registration — and those are now time-limited and require renewal. Receiving foreign contributions requires separate FCRA registration with its own eligibility conditions. None of this follows automatically from being registered as a society.

Ongoing obligations people forget

Most states require an annual list of the governing body to be filed with the Registrar, along with audited accounts, and require changes in the governing body or the rules to be intimated. Keep the member register current, hold and minute the general meetings the rules require, and keep the registered address updated — notices go there. Lapsed filings make it difficult to prove who is authorised to act, which is precisely the problem when a bank asks.

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Frequently asked questions

How many members are needed to register a society?

Seven for a state society; for an all-India society you need at least eight members drawn from different states plus one from the state of the registered office.

What is the ongoing compliance for a society?

Annual general meeting, filing the list of the governing body with the Registrar every year, maintaining accounts, and (if registered) filing income-tax returns and renewing 12A/80G.

Can a society earn income?

Yes, but income must be applied to its objects, not distributed to members. Commercial surplus is permitted only if incidental to the charitable purpose.

Society vs trust — which is better for an NGO?

A society suits member-driven, democratic bodies that want an elected governing council; a trust suits founder-controlled, property-based charities with lighter compliance.

Can a society be dissolved?

Yes, with the consent of three-fifths of members; on dissolution, remaining assets must go to another society with similar objects, not to members.