Concurrent List (Entry 28) and State List (Entry 32) mention about charities and charitable institutions, charitable and religious endowments and religious institutions.
The 97th Constitutional Amendment Act of 2011 gave a constitutional status and protection to co-operative societies. In this context, it made the following three changes in the Constitution:
It made the right to form co-operative societies a fundamental right (Article 19)
It included a new Directive Principle of State Policy on promotion of co-operative societies (Article 43-B). It states that: “The state shall endeavour to promote voluntary formation, autonomous functioning, democratic control and professional management of cooperative societies”.
