Company Law
Electoral Trust Registration
Electoral trust approval under the Electoral Trusts Scheme 2013 — voluntary contributions, distribution to registered political parties, and the s.13B exemption.
An electoral trust is a trust approved under the Electoral Trusts Scheme 2013 to receive voluntary contributions and distribute them to registered political parties — at least 95% of a year's income — with the trust's income exempt under s.13B.
- • Eligibility and structure review for the trust
- • Trust deed drafting in line with the Scheme 2013
- • Approval application preparation to the Central Government
- • Contribution and distribution framework design
- • 95% distribution and record-keeping compliance support
- • s.13B exemption claim and annual filing support
- • Trust deed or draft trust deed
- • Trustee and settlor details
- • PAN applications for the trust and trustees
- • Registered office address proof
See the fee table below for the statutory filing charge and common delay logic.
- • Section 13B of the Income-tax Act 1961
- • Electoral Trusts Scheme 2013
- • Section 182 of the Companies Act 2013
- • Section 29A of the Representation of the People Act 1951
Process
How the service works
The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.
Review the structure
We confirm the trust's proposed governance and objects fit the Electoral Trusts Scheme 2013.
Draft the trust deed
We draft the deed covering the trust's objects, trustees, contribution, and distribution rules.
Apply for approval
We prepare and file the approval application with the Central Government under the Scheme.
Set up the operations
We establish the bank account, PAN, and the contribution and distribution record system.
Run the compliance calendar
We track the 95% distribution requirement, the records, and the annual filing position.
AEO summary
An electoral trust is a trust approved under the Electoral Trusts Scheme 2013 to receive voluntary contributions and distribute them to registered political parties — at least 95% of a year's income under the Scheme — with the trust's income exempt under s.13B.
A vehicle built for one purpose
The electoral trust exists to channel voluntary contributions to registered political parties under a framework the government approves — the Electoral Trusts Scheme 2013. Its discipline is distribution: at least 95% of each year's income must reach parties registered under s.29A of the RPA 1951, and the records must show it.
The tax position follows the approval: s.13B of the Income-tax Act 1961 exempts the income of an approved electoral trust, which is what makes the structure work for both donors and the trust.
- • Approval under the Electoral Trusts Scheme 2013
- • 95% annual distribution to registered parties
- • Income exempt under s.13B IT Act 1961
The governance that keeps the approval
Approval is the beginning, not the end: the trust must operate within the Scheme every year — the distribution ratio, the records, and the reporting. A trust that drifts from the Scheme risks its exemption and its standing.
Our engagement builds the operating system: the deed, the bank and PAN setup, the distribution calendar, and the record trail that answers any inquiry.
- • Distribution calendar tracked against the 95% rule
- • Records structured for the Scheme's reporting
- • s.13B exemption claimed on a defensible basis
Government fees
Fee breakdown
| Item | Fee | Notes |
|---|---|---|
| No standalone government fee | Nil | The approval process runs on the Scheme; fees apply only if a connected filing carries one. |
Timeline
Typical turnaround
Typical timeline usually means a 4–8 weeks turnaround, assuming documents are complete and any board or shareholder approvals are already in place.
This is a professional engagement; fees cover the trust deed, the approval application, and the compliance calendar — any connected filing fee follows the applicable schedule.
Related services
Keep the company moving
Trust registration and the 12A / 80G approvals for non-political charitable vehicles
A Section 8 company as an alternative non-profit structure under the Companies Act 2013
SPICe+ incorporation for the contributing company under s.7 Companies Act 2013
PAN and TAN registration for the trust and the contributing company
FAQ
Frequently asked questions
What is an electoral trust and who can set one up?
What are the distribution rules?
How is the trust taxed?
Can my company contribute to an electoral trust?
Canonical reference: https://www.pvtltd.co/services/electoral-trust
Get started
Ready to move this filing forward?
We can help with the filing, the legal mapping, and the follow-up work that keeps the company compliant after submission.