Cyber Times International Journal of Technology & Management

The purpose of this paper is to review the present scenario of the activities under taken by Trusts or NGOs and the legal framework regulating the activities of these organizations. NGOs or Trusts are privately established Non-Profit making organizations. They are playing vital role in the field of social service like undertaking of educational activities, running medical hospitals and arranging medical camps, sports and other social, cultural activities, which are beneficial for the society. The formation and administration of trusts and NGOs are also easy and simple. It is also easy for them to raise funds due to the deductions enjoyed by the donors of the trust, if they get registered themselves u/s 80G, 35AC of the Income-tax Act, 1961. Govt. at Central as well as at state level also boost their activities by providing them place and also in the form of financial assistance to them like Salary Grant to their employees, Non-Salary grant for general administration and also specific project grant for any social or public beneficial project. Thirdly, Govt. is also giving them various types of assistance in the form of exemptions and deductions from income as per the provisions of Section 10(23C) and 12A of the Income-tax Act, 196. The above scenario indicate that in the future to come the Trusts or NGOs will have better prospect and they will also play more effective role in their respective field in the days to come.