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"NGO may be defined as association having a definite cultural, Educational, Economical, Setting Up NGOS Religious or social association organization. They are not owned by any one and cannot distribute its profit/surplus as such. Whatever, Profit/surplus they may earn from economic activities are reinvested or spent on appropriate non profit activities. The typical sources of revenue or non government organizations are donations, Grant, Gift, Membership fee and interest on investment". Now a days, The word NGO denotes to registered trust, Societies, Cooperative societies, Endowments, Non profit companies, etc. Working for the welfare, Development and progress of people and in a way supplement similar functions of the state and hence, Called as Non Government Organizations (NGOs).


The public charitable trust is a possible form of not-for-profit entity in India. Typically, Public charitable trusts can be established for various purposes, Including the relief of poverty, Education, Medical relief, Provision of facilities for recreation and any other object of general public utility. Public Trusts are generally irrevocable.
Typically, A public charitable trust must register with the office of the Charity Commissioner having jurisdiction over the trust (generally the Charity Commissioner of the state in which the trustees register the trust) in order to be eligible to apply for tax-exemption. In the metro city of India, Trust can be registered in the office of Sub-Registrar


Societies are membership organizations that may be registered for charitable purposes. Societies are similar in character to trusts, Although there a few essential differences. While only two individuals are required to form a trust, A minimum of seven individuals are required to form a society. The applicants must register the society with the state Registrar of Societies having jurisdiction in order to be eligible to apply for tax-exempt status. Societies are usually managed by a governing council or a managing committee. In general, Indian citizens serve as members of the managing committee or governing council of societies, Although there is no prohibition in the Societies Registration Act against non-natural legal persons or foreigners serving in this capacity. Societies are governed by the Societies Registration Act 1860, Which has been adapted by various states. Unlike trusts, societies may be dissolved.