INTRODUCTION

An NGO may be formed as a society. A society may be defined as a company or an organization/association of persons united together by mutual consent to deliberate, determine and act jointly for some common purpose. An individual including foreigners but excluding minors along with a company or an existing society can create a society. As per the Societies Registrations Act 1860 a society can be formed by minimum 7 members all eligible to enter into a contract for the purposes of Grant of charitable assistance, creation of military orphan funds, promotion of science and literature, diffusion of useful knowledge etc.. A society is administered by its board of directors who have been empowered to amend and create the rules of the society as well conduct the day to day affairs of the society. All actions of the society are conducted through its board after the decision has been approved by a majority of its members. A society functions on democrative lines. The biggest advantage of formation of a society is that it gives a corporate appearance to the organization and provides greater flexibility in its functioning as it is easier to amend the Rules and regulation under a society as against say a trust or a charitable company.