Society/Organization Registration:
A group of persons with a common object associated to achieve the common goal without any profit motive is called Association or Organization and it can get legal entity by way of registration under Societies Registration Act 1860. It can also be termed as Non-governmental organization(NGO), social service non-profit organization which renders a non-profit service to the society.
Objects of Society/Organization:
The Society/organization registered under Societies Registration Act can have the objects and activities such as promotion of science, literature, arts, diffusion of useful knowledge, grant of charitable assistance, creation of military orphan funds, foundation or maintenance of libraries or reading rooms, foundation or maintenance of public museum or galleries, upliftment and betterment of the children, educational institution, social awareness and other objectives, child education, child welfare, child rights, women development, women empowerment, old age homes for old age persons, physically and mentally handicap persons, and upliftment of slum children and women. health, social Justice, disaster management, natural resource management, agriculture development, social awareness, betterment of backward and deprived communities, poverty alievation, distress relief and all kind of welfare Programs related to employment, rain water harvesting, animal welfare, science and technology, sports clubs, development of Art, craft and culture, heritage protection, conservation and protection of environment, human rights, social equality, drinking water issues, legal awareness and aid, nutrition, right to information, rural and Urban development, forming and supporting Self Help Groups, research and development which are main part of the major activities of societies.
Apart from the above-mentioned purposes, a society can also be formed for any other causes, as per the amendment put forth by the Act.
Essential elements to form an organization under Society Act:
A Society which consists of minimum of 7 persons can be registered under Tamil Nadu Society Registration Act, 1975 in Tamil Nadu and other states have separate specific acts enacted in consonance with the general Society Registration Act. Any Society which consists of not less than 20 members or whose annual gross income or expenditure in any financial year is not less than Rs.10,000/- shall compulsorily registered under this Act.
Under Section 1 of the Act, any seven or more persons who have come together for any legal pursuits, including literary, scientific, charitable or social pursuits, may subscribe their names to a memorandum of association and file the same with the jurisdictional Society Registrar and form themselves into a society/organisation under this Act.
Choose the name and objectives of the society, names, addresses and occupations of the members of the governing body with which the management of the affairs of the society is entrusted. A copy of the rules and regulations(Articles of Association) of the society should be provided with the completion of these processes.
As per Section 4 of the Act, once in every year, an annual general meeting of the society should be conducted. If the rules do not provide for an annual general meeting, a list of the names, addresses and occupations of the members of the governing body should be presented to the Registrar, every year.
Board of management (office bearers or executive committee) can be selected/appointed by the members of the general body either by way of unanimously or election as stipulated in the bye-laws of the organization.
An association which is mandatory under the Tamil Nadu Apartment Ownership Act can be formed and be registered under the said act for the maintenance of the apartment with a minimum of 5 persons.
A fans association of any popular cinema stars/actors, sports clubs, entertainment clubs, running educational institutions and professionalist like doctors, teachers, technicians, engineers, advocates association etc can also be registered under this Act.
The management of a society shall be governed by a committee of minimum 7 members, which is the Executive committee of the Society consists of President, Secretary and Treasurer, Vice-president, Joint Secretary and two Executive Members.
A Society shall be registered within 3 months from the date of its formation, with the District Registrar of the district in which the society is formed by a member of the committee or any duly authorized person in this behalf by the committee of the society.
Documents to be submitted at the time of Registration of a Society:
- A requisition letter in Form No.I requesting registration of the organization.
- A Memorandum of Association Specifying:-
(a) The name of the society.
(b) The objects of the society and
(c) The names, addresses and occupation of the members of the committee and
3. Articles of Association, the bye-laws of the society, which must reflects the head office address, a clear listing of membership details of the society including eligibility, admission and withdrawal of membership, the general body details, financial details along with funds to be raised and appointment of auditors and liability of members, all internal matters of settlement and dissolution also need to be listed in the bye-laws.
4. Authorization letter of executive committee members authorising any one to file the application for registration before the registrar of society and secure the certificate.
Maintenance of Accounts and Registers:
Every society/organization registered under the said Act should maintain the following documents and registers for the transparency of its administration.
- Cash book.
- Receipt book.
- Vouchers file.
- Ledger
- Monthly register of receipts & expenditure.
- Annual General Body Meeting minute book.
- Governing committee meeting minute book.
- Register of members.
The books of every registered society shall at all reasonable hours be open to inspection by the Registrar or by any person authorized by him on this behalf.
Filing of Annual Returns after registration:
Every registered society shall file its annual returns within 6 months after the date of Annual General Body Meeting.
Details of annual returns are:-
- An authenticated copy of receipt and expenditure Account, Balance sheet and report.
- A list of names, addresses and occupation of members at the expiry of financial year in for VI.
- A declaration to the effect that the society has been carrying on its business during the financial year.
Details of documents to be filed other than annual returns:
- Change in membership.
- Election of Executive committee / change in committee members.
- Special resolution.
- Particulars of mortgage or change created by a society (Form VIII)
Any registered society which makes default in complying with any of the requirements of this Act shall be punishable under this Act. A registered society shall spend out its funds on purposes authorized by this Act or its by-laws after getting due approval from it General Body. The name of the society, which has not filed its annual returns may get struck off from the register by publishing a notice in the Tamil Nadu Government Gazette. If there is a delay in filing certain document, the same may be condoned by appropriate authority by giving sufficient reasons and remitting fine amount. The Amount of fine and filing fees shall be payable through Demand Draft or online payment.
Advantage of registering:
- By virtue of being a re??gistered body, it can get legal entity and legal status and can acquire and hold property in its own name.
- It can initiate and contest a suit in its name against the third party and vice-versa.
- If it is a social service oriented and charitable purpose organization, it can claim benefits ie., tax exemption under sec.12AB and 80G of Income Tax Act from the government.
- It can generate funds from philanthropist in abroad by registering the Society under Foreign Contribution Regulation Act (FCRA).
- It can be registered with NGO Darpan maintained by NITI Aayog under the central government of India for get to pursue social welfare projects earmarked to be implemented in various government departments.
Tamil Nadu social sector has been performing its role to improve the life standards and socio- economic conditions of society, social welfare matters, charitable Purposes and support and are always perform to work for.
Registration Boss is owned by highly experienced advocates expertise in the field of forming and guiding NGO/society/organization. We are providing our clients a complete guide to form and register for their non-profit organization and further follow up for active running in order to get the exemption under Income Tax Act and FCR Act. We are successfully helping our clients to register and further follow up for filing of annual returns on all purpose clubs, associations, organizations etc.. We have satisfied clients pertains to organization in Marthandam, Thucklay, Nagercoil and around Tamil Nadu. For any assistance required to prepare and register a Memorandum and Articles of Association under Society Registration Act you may contact to our Registration Boss…
