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Trust Registration Guidelines for Charity Projects

Learn the steps for registering a trust with the Charity Commissioner and Income Tax for community projects. Follow requirements, filings, and responsibility guidelines for successful trust management.

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Trust Registration Guidelines for Charity Projects

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  1. TRUST • Purpose • Registration with Charity Commissioner • Registration with Income Tax

  2. PURPOSE • To receive the Donation for the Community Project or Corpus • To execute the projects for which Donation is received • To provide Income Tax Exemption to the Donors if registered with Income Tax

  3. REGISTRATION WITH CHARITY COMMISSIONER • Application Form • Registration within 90 days if all the documents submitted • Charity Commissioner works like court • All the donations must be approved by Charity Commissioner either on continues basis or one time permission • Charity Commissioner’s record to be updated and copy should be obtained

  4. REQUIREMENT AT CHARITY COMMISSIONER’S OFFICE • Meeting of Board of Trustees must be held every quarter and attendance should be recorded • Minute Book of the Board of Trustees • Budget of every financial year should be submitted by 28th February • On Letter Head Registration No., Permanent Address of the Trust and PAN No. must be mention • Change of Trustees, Address of Trust must be inform within 90 days from the change • Audited Accounts in proper format to be submitted within 60 days from the date of Audit

  5. REGISTRATION WITH INCOME TAX • After Registration with Charity Commissioner application should be send to Income Tax for Registration under section 12 A (a) • After this registration application for 80G to be given for tax exemption and get approved • Audited Accounts with report U/s. 12A(b) to be submitted along with Income Tax Return before 30th September • Receipts to the Donors should be issue within 30 days • Follow all the TDS Rules while spending the money and issue certificate to the beneficiaries

  6. Donations more than Rs. 20,000/- in cash should not be accepted • All Donation cheques must be accompanied with the letter on their letter head mentioning the purpose of donation and their PAN No. • Unutilised donations during the year should be Earmarked and must be spent within 5 years of their receipts • Fund Raising should be properly recorded and TDS must be deducted for expenditure incurred and collect their PAN No.

  7. FUND RAISING TRUST • PURPOSE • RESOURCES • ACTIVITIES • CAUTIONS

  8. PURPOSE • Corpus of the Trust • Permanent Project • Specific Project • Regular Club Project

  9. RESOURCES • Club Members • Community Donors • Corporate Donors • Trust Donors

  10. ACTIVITIES • Entertainment Programme • Fun Fair • Exhibition • Film Show • Games • Sponsors • Souvenir • Auction • Unusual/New Activity

  11. CAUTIONS • Selection of Chairman • Expenses on the Programme • Statutory Permission • Licenses • Accounting • Reporting to Donors • Reporting to Members

  12. THANK YOU ! Subodh Bohra

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