Mr King, a former board member of the club, registered Ibrox 1972 Ltd at Companies House.
The South African-based businessman and former Rangers captain Richard Gough have been listed as directors of the company.
Fans' groups plan to use Ibrox 1972 Ltd to pool their season ticket money into.
The Union Of Fans, which comprises six supporters' organisations, is urging more than 35,000 fans not to renew their season tickets until certain conditions have been net by the club.
With the renewal deadline looming, King has urged fans to put their renewal money in the trust fund.
The company's name is reference to when Rangers won the European Cup Winners' Cup final against Dynamo Moscow in 1972.