How to register an NGO in Maharashtra
Maharashtra is one of only a handful of states with a dedicated public-trust law and a Charity Commissioner. That single fact shapes every NGO registration decision here - including the quirk that even societies must also register as public trusts.
The three legal forms in Maharashtra
Public charitable trust
- Governing law: Maharashtra Public Trusts Act, 1950 (formerly the Bombay Public Trusts Act)
- Authority: Office of the Charity Commissioner (Dharmaday Aayukt), with Deputy/Assistant Charity Commissioners region-wise
- How it is formed: Execute the trust deed before the Sub-Registrar, then apply for registration as a public trust under Schedule II to the regional Charity Commissioner.
- Stamp duty: A fixed stamp duty on the trust deed under the Maharashtra Stamp Act (nominal - a few hundred rupees - where no immovable property is settled; higher if property is conveyed). Confirm the current Article 61 rate before execution.
- Note: The Charity Commissioner actively supervises public trusts - change reports (Schedule III), annual accounts and audit, and prior permission for sale of trust property are all part of the ongoing regime.
Society
- Governing law: Societies Registration Act, 1860 (as administered in Maharashtra)
- Authority: Registrar of Societies (Assistant/Deputy Registrar) for the district
- Renewal: Annual filing of the list of managing committee members; no fixed-term re-registration.
- Note: Maharashtra quirk: a society with charitable objects must ALSO register under the Maharashtra Public Trusts Act as a public trust. Most Maharashtra NGOs therefore hold a dual society-and-trust registration.
Section 8 company
Registered centrally with the Ministry of Corporate Affairs (MCA), so the process is identical across India - a licence under Section 8 of the Companies Act, 2013 plus incorporation. It is not supervised by any state authority, which suits NGOs operating across multiple states or seeking institutional and CSR funding. For the form-by-form comparison, see our Section 8 vs Trust vs Society guide.
Step-by-step in Maharashtra
Decide the legal form - public trust, society (which here also becomes a public trust), or Section 8 company - based on governance and funding needs.
Draft the trust deed / memorandum and rules with clear charitable objects, trustee/member details and the dissolution clause.
For a trust: execute the deed on stamp paper before the Sub-Registrar, then file the Schedule II application with the regional Charity Commissioner.
For a society: register with the Registrar of Societies under the 1860 Act, then file the public-trust registration with the Charity Commissioner.
Obtain PAN and TAN for the entity, then open a bank account in the registered name.
Apply for 12A and 80G (Form 10A) for income-tax exemption and donor deduction, and NGO Darpan for CSR/government eligibility.
What is specific to Maharashtra
- A standing Charity Commissioner supervises trusts - more oversight, but also more credibility with institutional funders.
- Societies double-register as public trusts - budget for both processes.
- Sale or mortgage of trust property needs prior Charity Commissioner sanction under Section 36.
After registration: make it tax-effective
Whichever form you choose in Maharashtra, the next step is the same: file 12A for income-tax exemption and 80G for donor deductions (Form 10A), then register on NGO Darpan to unlock CSR and government funding.
Maharashtra NGO registration FAQ
Do I need to register a Maharashtra society as a trust too?
Yes. A charitable society in Maharashtra is also treated as a public trust and must register under the Maharashtra Public Trusts Act with the Charity Commissioner, in addition to its Societies Registration Act registration.
Who regulates public trusts in Maharashtra?
The Office of the Charity Commissioner (Dharmaday Aayukt), through Deputy and Assistant Charity Commissioners across the state. It handles registration, change reports, accounts, and permissions to deal with trust property.
Is a Section 8 company different here?
No. Section 8 company registration is done centrally with the MCA and is identical across India. It is not supervised by the state Charity Commissioner, which some founders prefer for simpler, pan-India operations.
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This guide is general information, not legal advice. Statutes, fees and procedures change - confirm current requirements with the relevant Maharashtra authority or a qualified professional before registering.