1. Minimum Members: A state society should have at least seven members. For national societies, at least eight members from eight distinct states, including one from Delhi, are required.
2. Jurisdiction: The applicable jurisdiction for the society’s registered office is where the registration process will take place, in front of the district registrar of that specific region.
3. Property Management: The registered society can own property in its name and may sell it as per the conditions mentioned in its bylaws.
4. Dissolution: In the event of dissolution, the registered society must settle all its debts and liabilities and donate any remaining funds to other societies with similar objectives. The funds should not be distributed among the members.
5. Executive Committee: The society’s executive committee consists of a president, secretary, treasurer, and a vice president.
6. Annual Compliance: Societies are required to submit an annual list of their managing committee members’ names, addresses, and positions to the Registrar of Societies.

1. MOA & AOA
2. Identity & Address Proof of Members
3. Passport-sized photographs of the members
4. Proof of Registered Office
5. NOC from the owner, if the registered office is owned by someone else
6. Minutes of the first meeting of the governing body or managing committee
7. PAN of the society
8. Bank Account Details of the society
9. Declaration by Members stating their willingness to become part of the society and abide by its rules and regulations.

• Legal Recognition: Registering a society provides it with legal recognition and a distinct legal entity status. This recognition helps the society operate with legitimacy and protection under the law.
• Perpetual Succession: A registered society enjoys the advantage of perpetual succession, meaning its existence is not affected by changes in its membership. The society continues to exist even if its members change over time.
• Limited Liability: Members of a registered society are not personally liable for the society’s debts and obligations. Their liability is limited to the amount they contribute to the society’s funds.
• Ability to Own Property: A registered society can acquire, own, and transfer property in its name. This allows the society to manage its assets effectively.
• Credibility and Trust: Society registration enhances the credibility and trustworthiness of the organization in the eyes of the public, donors, and other stakeholders.
• Access to Funding: Registered societies are eligible to receive government grants, funding from NGOs, and other financial support, which can aid in the smooth functioning of the society’s initiatives.
• Tax Benefits: In many countries, including India, registered societies may enjoy tax exemptions and benefits, making it financially advantageous for the organization and its members.
• Dispute Resolution: Registration provides a formal framework for dispute resolution, both within the society and with external parties, ensuring smoother conflict resolution.
• Legal Standing in Contracts: A registered society can enter into contracts and agreements legally, protecting the interests of the society and its members in various dealings.

• Acquire a PAN Card: Obtain a Permanent Account Number for the society. It is essential for financial transactions and taxation purposes.
• Establish a Bank Account: Open a bank account in the name of the registered society. All financial transactions should be conducted through this account.
• Accounting and Bookkeeping: Maintain proper accounting records, including income and expenditure statements, balance sheets, and other financial documents.
• Yearly IT Filings: File annual income tax returns with the tax authorities as per the prescribed timelines.
• GST Registration: If the society’s annual turnover exceeds the specified threshold (varies by country), register for Goods and Services Tax if applicable.
• Professional Tax Registration: Register for professional tax if it is a requirement in the relevant jurisdiction.
• Compliance with Registrar of Firms: Submit the necessary documents, including AGM resolutions, financial information, and a member list, to the Registrar of Firms as per their requirements.

The prevalent belief that societies working for the welfare of the general population are automatically exempt from paying taxes is a misconception. Just like any other legitimate entity, societies are required to pay taxes on their income unless they qualify for specific tax exemptions under the applicable tax laws.
In many countries, including India, societies can avail tax exemptions by obtaining certain certificates from the income tax authorities. Two common certificates are:

~12A Certificate: Under Section 12A of the Income Tax Act, societies engaged in charitable or religious activities can apply for a 12A certificate. This certificate grants them exemption from paying income tax on their surplus income, provided the income is applied for charitable or religious purposes.
~80G Certificate: Under Section 80G of the Income Tax Act, donors who contribute to societies with a valid 80G certificate can claim tax deductions on their donations. This certificate encourages individuals and businesses to support charitable activities and initiatives.