To be eligible for creating a Trust, one has to be over the age of eighteen, mentally sound and competent to contract according to Section 11 of the Indian Contract Act, 1872. This eligibility criterion is mentioned in Section 7 of the Indian Trusts Act 1882. Besides individuals, trusts are often also created by Hindu Undivided Family, an Association of Persons, a Company and a Guardian on behalf of the minor, after seeking permission from the principal civil court of original jurisdiction.

Trust means an express or constructive trust for either a public religious or charitable purpose or both and includes a temple, math, a wakf, church, synagogue, agiary or other place of public religious workship, a dharmada or any other religious or charitable endowment and a society formed either for a religious or charitable purpose or for both and registered under the Society Registration Act, 1860. Section 3 of the Indian Trusts Act defines a trust as “an obligation annexed to the ownership of property and arising out of a confidence reposed in and accepted by him for the benefit of another.The objects of the trust must be either the religious or charitable. The charitable objects may be of any kind including imparting education, providing medical aid, helping the poor etc. It is incumbent to mention the objects specifically in the application for registration of the trust.