How to register an NGO in Tamil Nadu
Tamil Nadu has no general Charity Commissioner for secular charitable trusts (the HR&CE Department governs only Hindu religious endowments). A public charitable trust is formed by a registered deed, while societies have their own 1975 state Act.
The three legal forms in Tamil Nadu
Public charitable trust
- Governing law: No general public-trust statute for secular charities; a public charitable trust is created by a registered trust deed (the Tamil Nadu Hindu Religious & Charitable Endowments Act applies only to Hindu religious institutions)
- Authority: Sub-Registrar for the trust deed; the HR&CE Department only for Hindu religious endowments, not for general charitable trusts
- How it is formed: Execute and register the trust deed before the jurisdictional Sub-Registrar.
- Stamp duty: Stamp duty and registration fee on the trust deed under the Tamil Nadu Stamp law (indicative fixed amount where no property is settled). Confirm the current rate with the Sub-Registrar.
- Note: Secular charitable trusts are not supervised by HR&CE - that body regulates temples and Hindu religious endowments. Ongoing compliance for a charitable trust is mainly income-tax driven.
Society
- Governing law: Tamil Nadu Societies Registration Act, 1975
- Authority: Registrar of Societies (District Registrar)
- Renewal: Annual filing of accounts and the list of office bearers as required under the 1975 Act.
- Note: Tamil Nadu uses its own Societies Registration Act, 1975, with its own filing discipline, rather than the central 1860 Act.
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 Tamil Nadu
Choose the form - registered charitable trust, society under the Tamil Nadu Societies Registration Act, 1975, or a Section 8 company.
Draft the trust deed / memorandum and rules with charitable objects and trustee or office-bearer details.
For a trust: execute and register the deed before the jurisdictional Sub-Registrar.
For a society: register under the Tamil Nadu Societies Registration Act, 1975 with the District Registrar.
Obtain PAN and TAN, open a bank account in the registered name.
File Form 10A for 12A and 80G, and register on NGO Darpan.
What is specific to Tamil Nadu
- HR&CE governs only Hindu religious endowments - secular charitable trusts are not under it.
- Societies register under the Tamil Nadu Societies Registration Act, 1975 (state-specific).
- A registered trust deed alone forms a secular public charitable trust.
After registration: make it tax-effective
Whichever form you choose in Tamil Nadu, 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.
Tamil Nadu NGO registration FAQ
Does HR&CE regulate my charitable trust in Tamil Nadu?
Only if it is a Hindu religious endowment. The Tamil Nadu HR&CE Department governs temples and Hindu religious institutions, not secular charitable trusts, which are formed by a registered trust deed before the Sub-Registrar.
Which Act do societies use in Tamil Nadu?
The Tamil Nadu Societies Registration Act, 1975, administered by the District Registrar of Societies.
What ongoing compliance does a TN charitable trust have?
Primarily income-tax: 12A and 80G registration, annual ITR-7, the Section 11 application test, plus FCRA if it takes foreign funds. There is no general state charity regulator for secular trusts.
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Collect donations, auto-issue 80G receipts, file 10BD/FCRA and list in the verified directory - free to start.
This guide is general information, not legal advice. Statutes, fees and procedures change - confirm current requirements with the relevant Tamil Nadu authority or a qualified professional before registering.