80G & 12A
Introduction to 80G and 12A Registration
For NGOs, trusts, and charitable institutions in India, obtaining 80G and 12A registrations is essential to gain legal tax exemptions and build donor trust. These registrations, issued under the Income Tax Act, 1961, help organizations raise more funds and operate transparently in compliance with Indian tax laws.
What is 12A Registration?
Section 12A registration allows a non-profit organization to claim income tax exemption on its surplus income. Once registered under 12A, the income of the NGO, trust, or society is not taxed, provided it is used solely for charitable purposes.
What is 80G Registration?
Section 80G registration allows donors who contribute to your organization to claim tax deductions on the amount donated. This makes your NGO more attractive to individual and corporate donors.
Key Benefits of 80G & 12A Registration
| Benefit | 80G Registration | 12A Registration |
|---|---|---|
| Donor Tax Exemption | Yes (50% or 100%) | No |
| Organization Tax Exemption | No | Yes |
| Legal Credibility | Boosts trust | Boosts compliance |
| Eligibility for Government Funding | Yes | Yes |
| CSR Donation Eligibility | Yes | Yes |
| Required for NGO Accreditation | Yes | Yes |
Who Can Apply?
Eligible entities include:
Non-Governmental Organizations (NGOs)
Charitable Trusts
Societies registered under the Societies Registration Act
Section 8 Companies (Non-profit companies under the Companies Act)
Conditions:
The entity must be established for charitable, religious, or educational purposes.
Profits/surplus must be applied only for the objectives of the organization.
The organization must not distribute income to members or trustees.
Documents Required for 80G and 12A Registration
PAN Card of the NGO
Registration Certificate (Trust Deed / Society Registration / Section 8 Incorporation)
Memorandum of Association (MOA) or Trust Deed
NPO’s financials for the last 3 years (if applicable)
Income & Expenditure Statement
Bank Account Details
Details of trustees or governing body members
Aadhaar and PAN of Trustees
Digital Signature Certificate (DSC)
List of donors and donation receipts (if available)
Activity Report and photos of ongoing projects
Step-by-Step Procedure for 80G & 12A Registration
Login to Income Tax Portal
Go to www.incometax.gov.in and register the NGO under the e-filing portal.Form 10A Filing (New NGOs)
Submit Form 10A for both 12A and 80G registration. Applicable for fresh applicants.Upload Documents
Attach scanned copies of governing documents, financials, and activity proofs.Verification & Acknowledgement
The form is verified via DSC or Aadhaar-based OTP.Review by Income Tax Department
The IT Department may raise queries and request physical or online verification of documents.Approval & Issuance
On successful review, a registration certificate is granted electronically. Validity: 5 years (renewable).
Validity & Renewal
The validity of both 80G and 12A registrations is 5 years.
Application for renewal must be made at least 6 months before expiry.
NGOs registered before April 2021 must revalidate their registration as per amended rules.
Things to Remember
Maintain detailed records of donations and expenditures.
File Annual Returns in Form 10B or 10BB.
File Statement of Donations (Form 10BD) and issue Certificate of Donation (Form 10BE) to donors.
Non-compliance may result in withdrawal of registration and tax exemption.
Why 80G and 12A are Crucial for Your NGO
Enhances credibility in the eyes of donors and regulators
Unlocks funding opportunities from CSR donors and government schemes
Legally exempts the organization from income tax
Helps in applying for FCRA (Foreign Contribution Regulation Act) registration
Why Choose Tax Expert?
End-to-end guidance and documentation support
PAN India service with quick turnaround
Error-free online filing of Form 10A/10AB
Affordable pricing with expert consultancy
Post-registration compliance support including Form 10BD & 10BE filing
Registering under 80G and 12A is a smart step for any non-profit organization aiming for long-term sustainability, legal compliance, and greater fundraising potential. Whether you’re just starting or looking to revalidate your registration, having expert support ensures a smooth, hassle-free process.
Documents Required Udyam Registration vs FSSAI vs APEDA vs 80G & 12A vs IEC vs DSC
FEATURES
Udyam Registration
FSSAI
APEDA
80G & 12A
IEC
DSC
DOCUMENTS
Aadhaar Card, PAN Card, Bank Account Details, Business Address Proof, Details of Major Business Activities, GSTIN.
Form A Photo ID Proof Address Proof, Food Safety Management Plan, Declaration Form, Authority Letter, Photo identity of promoters of the food business, Form B, Blueprint/layout plan of the processing unit.
APEDA Enrollment Application Form, Bank Certificate, Import-Export Code (IEC), Company’s Bank Statements, Self-Certified Copy of Import-Export Code, Self-Attested Copy of the Firm’s Incorporation, Details of Registered Office, Head Office, and Branch Office, Duly Signed and Sealed Copy of Application Form.
NGO/Trust PAN Card, Registration Certificate, Bye-Laws/Memorandum of Association (MoA), Trust Deed (for Trusts), Audit Reports, KYC Documents, List of Welfare Activities, Details of Board Members, Donor List, Books of Accounts & Income Tax Return Documents.
Proof of Registration, Address Proof, Proof of the Firm’s Bank Account, Digital Signature Certificate (DSC), PAN Card, Identity Proof, Proof of Constitution of Business, if any – Additional Documents.
Aadhaar (eKYC Service), Telephone Bill, Electricity Bill, Water Bill, Gas connection, Bank Statements signed by the bank, Service Tax/VAT Tax/Sales Tax registration certificate, Driving License (DL)/ Registration certificate (RC).
Time
2-5 working days
15-60 working days
4-7 working days
12-22 working days
10-15 working days
3-7 working days
Documents Required for 80G and 12A Registration in India
The documents required for 80G and 12A registration in India include:
For 80G Registration:
- Form 10G.
- Registration certificate and Memorandum of Association in case of Section 8 companies and Societies.
- Trust Deed in case of a Trust.
- No objection certificate from the owner of the property where the registered office of the Institution is located.
- PAN card copy of the NGO.
- Copy of Utility Bills – Electricity bills, water bills, or House Tax Receipt.
- Donor list along with their complete address and PAN.
- Book of Accounts & Income Tax Return of the last three years.
- List of welfare activities being carried out & the progress report for the last three years.
- Detailed list of the board of trustees.
- For 12A Registration:
- Self-certified copy of Trust Deed or Instrument, where the trust is created under an instrument.
- Self-certified copy of the document evidencing the creation of the trust, where the trust is created otherwise than under an instrument.
- Self-certified copy of registration with Registrar of Companies (RoC) or Registrar of Firms and Societies.
- Self-certified copy of the documents evidencing adoption or modification of the objects, if any.
- Self-certified copies of the annual accounts of the trust relating to prior years.
- Note on the activities of the trust or institution.
- Self-certified copy of the existing order granting registration under section 12A or section 12AA, if any.
- Self-certified copy of the order of rejection of an application for grant of registration under section 12A or section 12AA, if any.
These documents are essential for NGOs to obtain 80G and 12A registration under the Income Tax Act in India
80G and 12A Registration FAQ’s
What are 12A and 80G registrations?
- 12A Registration: It comes under Section 12A of the Income Tax Act and provides tax exemptions for the organizational income of NGOs. This registration is beneficial for tax exemptions, governmental grants, and FCRA registration.
- 80G Registration: It falls under Section 80G of the Income Tax Act. Donating to 80G registered NGOs grants the donor income tax deductions up to 50 percent of the donated amount, which attracts more donors to these organizations
What is the difference between 12A and 80 G registration?
- 12A Registration provides tax exemption to non-profit organizations on their income.
- 80G Registration allows donors to claim tax deductions on their donations made to registered charitable organizations.
Who is eligible to apply for 12A and 80G registration?
Any non-profit organization, such as a charitable trust, society, or non-profit company, can apply for 12A and 80G registrations, provided they meet the criteria outlined by the Income Tax Department
How can I apply for 12A and 80G registration?
To apply for 12A and 80G registrations, an organization must submit an application along with the required documents to the Income Tax Department. The application can be filed online or physically, depending on the guidelines specified by the department.
How long does it take to obtain 12A and 80G registration?
The processing time for 12A and 80G registrations can vary. It generally takes a few months for the Income Tax Department to review and process the applications
Are the fees for 12A and 80G registrations one-time or recurring?
The fees for 12A and 80G registrations are usually one-time payments. Once the registrations are granted, there is no need to pay the fees again, unless there are specific changes or amendments to the registration details.
Can I claim tax benefits for donations made to an organization without 80G registration?
No, to claim tax deductions on donations, the organization must have 80G registration. Donations made to organizations without 80G registration are not eligible for tax benefits
What is the validity period of the registration under section 12A and 80G of the Income Tax Act?
- 12A Registration: Lifetime validity.
- 80G Registration: 1 to 3 years validity
What applications forms are being used for applying for registration under section 12A and 80G of the Income Tax Act?
- 2A Registration: Form 10A.
- 80G Registration: Form 10G (For New Application and Renewal both).
These FAQs provide a general understanding of the 12A and 80G registrations, their differences, eligibility criteria, application process, fees, validity, and renewal requirements. For specific cases and updated regulations, it is advisable to consult a tax professional or refer to the official guidelines provided by the Income Tax Department
Other Tax Expert- Compliance Service
- Udyam Registration
- ISO Certificate
- FSSAI (Food License)
- APEDA
- CSR-01
- 80G & 12A
- Import & Export Code (IEC)
- Digital Signature (DSC)
