Trust are the non-profit organisations in India, which is registered as trusts, society and private limited companies mentioned under section 8 of companies act. These association are for the benefits of public at large and for the welfare and charitable purpose of the underprivileged people. Trust is categorized into two such as private or public depending on the people it provides benefits to. A public charitable trust must be registered under the jurisdictions of charity commissioner. The public trust can receive funds for the public welfare if it becomes difficult for the trust to obtain funds. In order to register trust, it is necessary to select an appropriate name, and formulate MOA and trust deed for the trust which will contain all the rules and regulation decided by the trustees. The trust deed must contain all the details and registered with the sub registrar with attested photocopies. Once, all the formalities have been completed, within minimum 7 days, the registration certificate for trust is issued. Later, the trust is provided with PAN and TAN number and bank Account details for further communication. Government provide tax benefit under 80G to the public trust only, not to the private trust.