What this format covers
Charitable trust deed registration: legal position
A public charitable trust in India is not governed uniformly by one central public-trust statute. Depending on the State and the nature of the trust property, State public-trust legislation, the Registration Act, 1908, stamp law and other local laws may apply. Where a deed creates, declares, assigns, limits or extinguishes rights in immovable property of the kind covered by section 17 of the Registration Act, compulsory registration requirements may arise.
Before execution, confirm the applicable stamp duty, number and eligibility of trustees, registration office, identity/address documents, property description and any State-specific public-trust registration. If the trust will own immovable property, the property schedule should be precise and consistent with title records.
Income-tax registration and donation approval from 1 April 2026
For fresh filings on or after 1 April 2026, the Income-tax Act, 2025 applies. A non-profit organisation seeking tax registration may need to proceed under section 332, while approval relevant to eligible charitable donations is dealt with under section 354. The Income Tax Department's current forms include Form 104 for provisional registration/provisional approval and Form 105 for regular registration or approval. Existing valid approvals under the repealed 1961 Act may continue subject to the transition provisions and consistency with the 2025 Act.
The deed should therefore contain clear charitable objects, an irrevocability clause, a prohibition against private benefit, lawful investment and application-of-income clauses, proper books and audit provisions, and an asset-transfer/dissolution clause that prevents distribution to trustees or the founder. If foreign contribution is proposed, compliance with the Foreign Contribution (Regulation) Act, 2010 and applicable rules is separate and must be completed before accepting foreign contribution where registration or prior permission is required.
SPECIMEN - TO BE ADAPTED TO APPLICABLE STATE LAW
Declaration and Deed of Public Charitable Trust
This Deed of Public Charitable Trust is made at on this day of , by Shri/Smt./Ms. , son/daughter/spouse of , residing at , hereinafter referred to as the "Founder/Settlor".
WHEREAS the Founder desires to establish an irrevocable public charitable trust for charitable purposes and has dedicated an initial corpus of ₹ (Rupees only) to the Trust;
AND WHEREAS it is considered desirable to record in writing the objects, administration, powers, duties and safeguards governing the Trust;
NOW THIS DEED WITNESSETH AS FOLLOWS:
1. Name. The name of the Trust shall be Charitable Trust ("the Trust").
2. Initial corpus. The Founder hereby irrevocably settles and transfers to the Trust the initial corpus stated above. The corpus and all subsequent additions shall be held solely for the objects of the Trust.
3. Trust property. "Trust Property" includes the initial corpus, all lawful donations, grants, subscriptions, endowments, movable and immovable property, investments, accretions, income and other assets that vest in or are acquired by the Trust.
4. Registered/Head Office. The registered or head office shall initially be situated at . The Board may shift it in accordance with applicable law and after completing any required statutory intimation or registration formalities.
5. Objects. The Trust is established for public charitable purposes. Its objects may include, to the extent lawful and actually pursued:
- establishing, supporting or assisting schools, colleges, libraries, reading rooms, training centres and other educational institutions;
- providing scholarships, stipends, educational assistance, books, equipment and other support to deserving students and scholars;
- promoting vocational, technical, scientific, professional and skill development, including training intended to improve employability and livelihoods;
- establishing, supporting or assisting hospitals, clinics, dispensaries, maternity and child-care facilities, rehabilitation centres and other lawful health-care activities;
- relief of poverty, hunger and distress, including assistance with food, clothing, shelter, sanitation and essential needs;
- supporting children, senior citizens, persons with disabilities, widows, orphans and other vulnerable or disadvantaged persons without unlawful discrimination;
- providing relief and rehabilitation during flood, drought, earthquake, epidemic, fire or other natural or human-made calamities;
- promoting public health, sanitation, preventive health care, environmental protection, conservation, sustainable development and public awareness;
- establishing or supporting community facilities, shelters, public-use facilities, parks, cremation/burial facilities and other amenities of general public utility where lawful;
- promoting art, culture, literature, heritage, music, research, science, astronomy and other educational or cultural pursuits consistent with charitable law;
- supporting social and economic advancement, livelihood programmes and lawful community development for the benefit of the public;
- making lawful grants or contributions to other eligible charitable or non-profit organisations having similar objects, subject to applicable tax and other laws;
- undertaking publications, seminars, research, awareness programmes and digital educational activities incidental to the objects of the Trust; and
- undertaking any other activity of general public utility that is charitable in law and consistent with the Trust's tax registrations and approvals.
6. Incidental powers. To further the above objects, the Trust may lawfully acquire, lease, hold, improve, manage or dispose of property; enter contracts; employ staff and professionals; open and operate bank accounts; receive lawful grants and donations; establish branches; collaborate with governmental or non-governmental bodies; and do all incidental acts necessary to achieve its objects, subject to this Deed and applicable law.
7. Board of Trustees. There shall ordinarily be not fewer than three Trustees. The maximum number may be fixed by the Board or Founder subject to applicable law. The first Trustees shall be:
8. Appointment, vacancy and succession. The Founder may appoint the initial Trustees. Thereafter, vacancies and additional appointments shall be filled by a resolution of the Board in the manner prescribed by rules framed under this Deed. No external constitutional or judicial office-holder shall be required to nominate a trustee unless applicable law expressly provides otherwise.
9. Term and cessation. The Founder may remain a Trustee for life unless he or she resigns or becomes disqualified. Other Trustees may hold office for the term fixed by the Board and may be reappointed. A Trustee shall cease upon death, written resignation, legal incapacity, disqualification under applicable law, or removal for recorded reasons under a fair procedure adopted by the Board.
10. Chairperson and Managing Trustee. The Board may designate from among the Trustees a Chairperson and one or more Managing Trustees and may define, vary or withdraw delegated powers by resolution, subject to collective oversight of the Board.
11. Application of property and income. The Trust Property and income shall be applied only towards the objects of the Trust and in accordance with applicable law. No part shall be distributed by way of profit, dividend or private benefit to the Founder, Trustees or related persons except reimbursement of genuine expenses or lawful payment for bona fide professional or other services where permitted and properly approved.
12. Business or income-generating activity. Any business or income-generating activity shall be undertaken only if lawful and consistent with the Trust's charitable objects and applicable tax conditions. Separate books shall be maintained wherever required by law. Income or surplus shall not be distributed to the Founder or Trustees.
13. Acquisition and disposal of property. The Board may acquire, sell, exchange, lease, license or otherwise deal with Trust property where necessary or beneficial for the objects of the Trust, subject to applicable law, donor restrictions, tax conditions and any prior permission required from a competent authority.
14. Receipts and discharge. A receipt issued by an authorised Trustee or officer for money or property lawfully received by the Trust shall constitute a valid discharge to the payer to the extent permitted by law.
15. Borrowing. The Board may borrow funds for lawful Trust purposes and create security over Trust assets only where permitted by law and considered prudent in the interests of the Trust.
16. Donations and grants. The Trust may accept lawful donations, grants, subscriptions, endowments and contributions in cash or kind, subject to applicable law and donor conditions that are consistent with the objects of the Trust. The Board may refuse a donation whose terms are unlawful, inconsistent with the objects, or likely to compromise the Trust's independence or compliance.
17. Foreign contribution. No foreign contribution shall be accepted or utilised except in accordance with the Foreign Contribution (Regulation) Act, 2010, the rules made thereunder and any other applicable law, including requirements concerning registration or prior permission, designated bank accounts, utilisation and reporting.
18. Banking and investments. Bank accounts shall be opened in the name of the Trust and operated by such authorised signatories as the Board decides. Trust funds shall be deposited or invested only through lawful modes and in accordance with conditions attached to applicable tax exemption or NPO registration.
19. Prohibition on private use. No Trust money or property shall be lent, transferred or made available for the personal use or benefit of a Trustee, Founder or related person except where expressly lawful, at arm's length where required, and demonstrably in furtherance of the Trust's charitable purposes.
20. Accounts and records. Proper books of account, registers, vouchers, minutes, asset records and statutory records shall be maintained at the registered/head office or such lawful place as the Board decides. Branch records, if any, shall be consolidated as required.
21. Audit and statutory filings. Annual accounts shall be prepared and approved by the Board. Audit, return filing, statements of donations, donor certificates and other statutory filings shall be completed whenever required under the Income-tax Act, 2025, Income-tax Rules, 2026, applicable State law or any other governing statute.
22. Administration and rules. The Board may frame, amend or rescind administrative rules, policies and procedures consistent with this Deed and applicable law, and may establish committees or sub-committees for specified functions.
23. Employees, professionals and agents. The Board may appoint employees, advisers, auditors, advocates, accountants, managers, consultants and other agents, and may pay reasonable remuneration for bona fide services, subject to applicable restrictions concerning related persons and private benefit.
24. Meetings. The Board shall meet at least once in every financial year and more frequently where necessary. Meetings may be held physically or by lawful electronic means. Notice, agenda and minutes shall be maintained in accordance with rules adopted by the Board.
25. Quorum. Unless a higher requirement is prescribed by applicable law or Board rules, the quorum shall be one-third of the Trustees then in office or two Trustees, whichever is higher.
26. Decisions and circular resolutions. Decisions shall ordinarily be by majority of Trustees present and voting. A resolution by circulation or electronic consent may be adopted where permitted by the rules of the Trust and applicable law, and shall be recorded in the minutes.
27. Conflict of interest. A Trustee having a direct or indirect interest in a proposed transaction shall disclose that interest and abstain from decision-making to the extent required by law and the Trust's conflict-of-interest policy.
28. Trustee remuneration and expenses. Trustees shall ordinarily act in an honorary capacity. Reasonable out-of-pocket expenses may be reimbursed. Any payment for professional or specialised services shall be lawful, reasonable, properly documented and approved without participation of the interested Trustee.
29. Liability and indemnity. A Trustee acting honestly, in good faith and with reasonable care for the objects of the Trust shall be entitled to lawful indemnity from Trust assets for authorised acts, but no Trustee shall be indemnified for fraud, wilful misconduct, gross negligence, breach of trust or unlawful personal benefit.
30. Irrevocability, amendment and tax compliance. The Trust is irrevocable. No amendment shall permit the Trust Property or income to be applied for non-charitable private purposes or distributed to the Founder or Trustees. Amendments shall be made only by the prescribed Board majority and after obtaining any approval or filing any intimation required by law. The Trust shall comply with the Income-tax Act, 2025 and rules as applicable to its registration, approval, income application, accumulation, investment, audit and donation reporting.
31. Dissolution or winding up. If the Trust lawfully ceases to operate or is wound up, after satisfaction of lawful liabilities its remaining assets shall not be distributed to the Founder or Trustees. They shall be transferred to another eligible public charitable/non-profit organisation having similar objects and appropriate registration/approval, or otherwise dealt with as directed by the competent authority under applicable law.
32. Severability. If any provision of this Deed is found unlawful or unenforceable, it shall be read down or severed to the minimum extent necessary, without invalidating the remaining provisions, and the Board shall take lawful steps to amend the Deed where required.
IN WITNESS WHEREOF the Founder and the first Trustees have executed this Deed on the date and place first written above.
Founder/Settlor:
Trustee 1:
Trustee 2:
Trustee 3:
Witnesses
1. Name: Address: Signature:
2. Name: Address: Signature:
Schedule of Trust Property (if applicable)
Describe the initial corpus and any movable/immovable property settled upon the Trust with sufficient identifying particulars. For immovable property, use the description required by the Registration Act, 1908 and applicable State registration rules.
Official government references
- Income Tax Department e-Filing Portal - current forms and services under the Income-tax Act, 2025 and transition information.
- Form 105 & 107 - Income Tax Department - regular NPO registration/approval under sections 332 and 354.
- Income-tax Rules, 2026 Forms - official FAQs and guidance.
- Indian Trusts Act, 1882 - India Code - note the statutory saving for public or private religious or charitable endowments.
- Registration Act, 1908 - India Code.
- Foreign Contribution (Regulation) Act, 2010 - India Code.
- FCRA Online Services - Ministry of Home Affairs.
Frequently asked questions
Does the Indian Trusts Act, 1882 govern a public charitable trust?
Not as a general governing statute. Its own saving provision states that it does not apply to public or private religious or charitable endowments. State public-trust laws and other applicable legislation must be checked.
Is a trust deed required to be registered?
Registration depends on the instrument, property and applicable State law. Section 17 of the Registration Act, 1908 makes specified documents affecting immovable property compulsorily registrable. Local stamp duty and registration requirements should be confirmed before signing.
What replaced Forms 10A and 10AB from 1 April 2026?
For filings governed by the Income-tax Act, 2025 and Income-tax Rules, 2026, Form 104 corresponds to earlier Form 10A and Form 105 corresponds to earlier Form 10AB. The applicable form depends on the type and stage of registration or approval.
Can a charitable trust accept foreign donations?
Only in compliance with the Foreign Contribution (Regulation) Act, 2010 and rules. Registration, prior permission, banking and reporting requirements should be checked on the Ministry of Home Affairs FCRA portal before accepting foreign contribution.