In Nepal, schools are generally categorized into three main groups: Community (Public), Institutional (Private) and Religious. Under the Education Act, private schools can be registered either as a Company (for-profit) or as a Trust (not-for-profit). Conversion into trust means that the school owners cannot divide profits.
Educational trusts (Guthis) are further divided into Public Trusts (government-monitored/publicly owned assets) and Private Trusts (privately owned assets but non-profit). MoE has planned to develop schools under public trust (Guthi) as an ideal school, which can be operated as a public-private partnership or a similar sort of operation and management.
While the majority of Nepal's 8,000+ private schools operate as companies, the following are notable institutional schools registered under trusts: