NPO Registration (Under BPT Act)
NPO Registration (Under Bombay Public Trust Act, 1950) – Classic Partners LLP
By Classic Partner – Chartered Accountants & Compliance Advisors
Meaning
A Non-Profit Organization (NPO) or Trust under the Bombay Public Trusts Act, 1950 (BPT Act) is created for charitable, religious, or social purposes. It is registered with the Charity Commissioner of the relevant jurisdiction.
Once registered, an NPO enjoys legal recognition, tax exemptions, and regulatory oversight, ensuring that donations and funds are used transparently for the intended public cause.
This structure is widely chosen by charitable trusts, NGOs, religious institutions, educational organizations, and welfare societies operating in Maharashtra and Gujarat.
Why Register Under the BPT Act?
Legal Recognition – Establishes the Trust as a registered legal entity.
Transparency & Accountability – Ensures proper governance and fund utilization.
Tax Benefits – Eligibility for exemptions under the Income Tax Act (12A & 80G).
Access to Funding – Easier to receive grants and donations from individuals, corporates, and government bodies.
Perpetual Succession – Ensures continuity of the Trust beyond the lifetime of trustees.
Documents Required
For registration of an NPO/Trust under the BPT Act, the following are generally required:
Trust Deed / Memorandum of Association (MOA)
Application Form (Schedule II) to the Charity Commissioner
Affidavit of Trustees confirming willingness to act
Details of Trustees – names, addresses, ID & address proof
Proof of Registered Office Address – rent agreement, utility bill, or ownership proof
List of Movable/Immovable Assets (if applicable)
Consent letters of Trustees
Important Clauses in a Trust Deed
A well-drafted Trust Deed should include:
Name & registered office of the Trust
Objects of the Trust (charitable, educational, religious, etc.)
Details of Trustees and their powers
Manner of appointment/removal of Trustees
Rules for management of Trust funds and properties
Beneficiaries of the Trust
Registration Procedure under BPT Act
Application Filing – Submit application (Form Schedule II) with the Charity Commissioner.
Verification of Documents – Scrutiny of Trust Deed, trustees’ details, and object clauses.
Inquiry by Charity Commissioner – To ensure the Trust’s purpose is genuine and lawful.
Entry in Public Trust Register – Once satisfied, the Commissioner records the Trust in the official register.
Certificate of Registration – Issued to the Trust, making it a legally recognized public trust.
How Classic Partner Helps
At Classic Partner, we assist individuals, groups, and institutions in:
Drafting a legally sound Trust Deed/MOA
Preparing & filing application before the Charity Commissioner
Ensuring compliance with BPT Act, 1950 provisions
Advisory for post-registration compliances (accounts, audit, 12A & 80G registration)
Guidance on ongoing governance & reporting requirements
Contact Classic Partner today to register your Charitable Trust/NPO under the BPT Act with complete legal and compliance support.
