Trust or Society to Section 8 Company
Convert your charitable trust or registered society to a Section 8 Company (non-profit) — INC-12 licence application, MOA and AOA drafting with non-profit objects, and Certificate of Incorporation from ROC.
Convert your trust or society to a Section 8 Company
Share your trust or society details. We handle the INC-12 application, MOA drafting and full incorporation.
Talk to a CS →A complete trust or society to section 8 company package
Eligibility & Objects Review
Review of trust deed / society bye-laws to ensure objects qualify for Section 8 — charitable, educational, scientific or social.
INC-12 Licence Application
Application for Section 8 licence filed with the Regional Director — with objects, financials and declaration.
MOA & AOA Drafting
MOA with non-profit objects drafted — AOA specifying no dividend distribution to members.
First Directors & Members
Minimum 2 directors (3 for public Section 8) and 2 members — trustees / governing body members become directors.
INC-7 Incorporation
After licence, company incorporated via INC-7 — Certificate of Incorporation received.
Asset & Registration Transfer
Trust or society assets transferred to Section 8 company — bank accounts, GST, 12A and 80G transferred.
What is needed for trust or society to section 8 company
Charitable Objects Required
Section 8 licence is granted only for companies promoting commerce, art, science, education, religion, charity or social welfare.
INC-12 to Regional Director
Licence application (INC-12) is filed with the Regional Director — not directly with the ROC.
No Dividend Distribution
Section 8 companies cannot distribute profits or dividends to members — profits must be applied to objects only.
INC-7 After Licence
Incorporation application (INC-7) is filed only after the Regional Director grants the Section 8 licence.
12A and 80G Registration
After incorporation, 12A (income tax exemption) and 80G (donor tax benefit) must be applied for separately.
Society/Trust Not Auto-Dissolved
The existing trust or society does not automatically dissolve — formal dissolution with the registering authority is required.
The Section 8 licence is granted by the Regional Director — not the ROC. The licence application (INC-12) must include a declaration of non-profit intent, a projected income-expenditure statement and justification for the charitable objects. Incomplete applications are returned with queries.
Common issues with trust or society to section 8 company
Simple steps, no surprises
Eligibility confirmed
Trust/society objects reviewed — eligibility for Section 8 confirmed — key members / trustees identified.
INC-12 filed with Regional Director
Licence application filed — projected income-expenditure, declaration and supporting documents attached.
Licence received and INC-7 filed
Regional Director issues licence — INC-7 incorporation filed — Certificate of Incorporation received.
Transfer and registrations
Assets transferred from trust/society, old entity dissolved, 12A and 80G applied for new Section 8 company.
Other services you may need
Frequently asked questions
A Section 8 Company is a non-profit company incorporated under Section 8 of the Companies Act 2013 for the promotion of charitable, educational, scientific, artistic, social or other similar objects. It cannot distribute dividends to its members — profits must be applied towards its stated objects.
There is no direct conversion mechanism. The trust promoters must incorporate a fresh Section 8 Company — with the same or similar charitable objects — and then formally transfer the trust's assets to the new company. The trust is then dissolved through the appropriate state authority.
Form INC-12 is the application for a licence under Section 8 filed with the Regional Director. It includes the proposed MOA and AOA, a statement of assets and liabilities, projected income-expenditure for 3 years and a declaration from the promoters that they will pursue only non-profit objectives.
A Section 8 Company has better regulatory oversight and governance — making it more credible for CSR funding, foreign contributions (FCRA) and institutional donations. It has a structured board, mandatory annual filings and can be registered under 12A and 80G for tax benefits — like a trust or society, but with stronger legal standing.
12A registration with the Income Tax Department gives the Section 8 Company exemption from income tax on its surplus income. 80G registration allows donors to the company to claim a deduction on their income tax — making the company more attractive for fundraising.
Ready to convert your trust or society to a Section 8 Company?
We handle INC-12, MOA drafting, incorporation and 12A/80G registration — complete non-profit setup.