Society registration in India: members, memorandum, and the registrar

“Society” covers two unrelated things in India:

• A society under the Societies Registration Act, 1860 (or a state version of it): a non-profit association for literary, scientific, charitable, educational or social purposes. Resident welfare associations usually register this way. This guide covers these.
• A co-operative housing society, registered under the state co-operative societies Act with the Registrar of Co-operative Societies. That is a different process, run through the builder or the flat owners, and is not covered here.

The 1860 Act is central, but most states have adopted it with amendments or passed their own Act, and the Registrar of Societies is a state office. Examples:

Fees are modest (the central Act sets ₹50, and most states charge a few hundred to a few thousand rupees), but document formats, the number of copies and whether the application is online differ by state.

• At least seven persons who subscribe to the memorandum. Individuals, companies and other registered bodies can all be members.
• Some registrars expect members from different families, and for a society operating across the state, from several districts.
• Foreign nationals can be members, though the registrar may ask for additional verification, and foreign money brings in FCRA.
• A governing body (managing committee) runs it: typically a president, secretary and treasurer plus other members, elected under the rules.

1. Hold a founders’ meeting to adopt the name, objects, memorandum and rules, and to elect the first governing body. Minute it; some registrars ask for the minutes.
2. Check the name against existing societies and trademarks. Names implying government patronage are refused.
3. Prepare the memorandum and rules. The dissolution clause must send surplus assets to another society with similar objects, never to members, which matters again at the 12A stage.
4. File with the Registrar of Societies for your district or state, online or in person, with the fee.
5. Answer queries. Registrars often ask for corrections to the objects or rules; this is the usual source of delay.
6. Receive the certificate of registration, typically within a few weeks to a couple of months depending on the state.
7. Get PAN, open a bank account, and apply for 12A and 80G if the society is charitable. See our 12A and 80G guide.

• List of the governing body filed with the registrar every year, as section 4 of the 1860 Act requires, with the changes made during the year.
• Annual general meeting and elections as the rules provide.
• Audited accounts, filed with the registrar in states that require it and with the income tax return.
• Income tax return every year, plus the audit report and donation statements if the society holds 12A and 80G.
• Amendments to the memorandum or rules need a special resolution and must be filed with the registrar to take effect.