NGO Registrations

80G & 12A
Registration

Get 80G and 12A tax exemption certificates for your NGO. Enable donors to claim tax deductions, build credibility, and ensure compliance with Income Tax Act provisions.

100% Online Process
30–45 Working Days
Expert CA Support
Overview

What are 80G & 12A Certificates?

Section 12A and Section 80G of the Income Tax Act, 1961 are two crucial registrations for NGOs in India. Section 12A registration exempts the income of the NGO from income tax, allowing it to utilize all funds for charitable purposes without tax liability.

Section 80G registration enables donors to claim a deduction of 50% on their donations to the NGO from their taxable income. This acts as a powerful incentive for donors and significantly boosts fundraising efforts for charitable organizations.

Both registrations are granted by the Income Tax Department. Since the Finance Act 2020, these approvals are granted for a block of 5 years (or 3 years for existing trusts), making compliance simpler and more structured for NGOs.

Income Tax Exemption

12A exempts the NGO's income from tax - 100% of funds go toward charitable activities

Donor Tax Benefit

80G allows donors to claim 50% deduction on their donations from taxable income

5-Year Validity

Under the new regime, 12A and 80G approvals are granted for a block of 5 years

Enhanced Credibility

80G and 12A registered NGOs enjoy higher trust from donors and funding agencies

Why Choose

Benefits of 80G & 12A Registration

Tax-Free Income

With 12A registration, all income earned by the NGO is exempt from income tax, allowing full utilisation of funds for charitable objectives.

Donor Incentive

80G certificate encourages donations by offering 50% tax deduction to donors, significantly boosting fundraising potential for your NGO.

Statutory Compliance

Registered NGOs are compliant with the Income Tax Act, avoiding penalties and legal issues related to tax obligations.

Enhanced Credibility

80G & 12A registration signals financial transparency, boosting confidence among donors, corporate sponsors, and government agencies.

CSR Eligibility

Companies can route their CSR funds to NGOs with 80G & 12A registration, opening access to substantial corporate funding.

Lower Tax Rate

Even if some income is taxable, registered NGOs enjoy concessional tax rates and can accumulate funds for future projects.

Requirements

Documents Required

NGO & Trust Documents

  • PAN Card of the NGO / Trust / Society
  • Registration Certificate (Trust Deed / Society Bye-laws / COI)
  • Memorandum of Association / Trust Deed / Rules & Regulations
  • List of office bearers / trustees with PAN & Address proof
  • Audited accounts & Income Tax Returns (last 3 years)
  • Bank account statement of the NGO

Additional Documents

  • Details of charitable activities with supporting evidence
  • Annual Report / Activity Report of the NGO
  • Details of corpus fund and specific funds
  • NOC from property owner / rent agreement for registered office
  • Form 10A application along with prescribed fee payment receipt
  • Digital Signature of the applicant / trustee
How It Works

Registration Process

1

Document Collection

Gather all NGO registration, financial, and activity documents

2

Application Drafting

Prepare Form 10A along with prescribed annexures and details

3

e-Filing

Submit the application online on the Income Tax portal with DSC

4

Scrutiny & Response

Respond to any queries or notices from the Income Tax Department

5

Approval Received

12A/80G certificate issued by the CIT/PCIT - valid for 5 years

FAQ

Frequently Asked Questions

Section 12A provides income tax exemption to the NGO itself - its income is not taxable. Section 80G provides tax deduction benefits to donors who contribute to the NGO. Most NGOs apply for both simultaneously. 12A is a prerequisite for 80G approval.
Under the new regime effective from 1st April 2021, 12A and 80G approvals are granted for a block of 5 assessment years. After the block period ends, the NGO must apply for renewal through Form 10A again. For existing trusts, the initial approval may be for 3 years.
No. Section 80G approval requires the NGO to first be registered under Section 12A (or Section 12AB under the new regime). 12A registration is a prerequisite for 80G. Both applications can be filed together through a single Form 10A application.
The processing time varies from 30 to 90 days depending on the workload of the Commissioner of Income Tax (CIT). If any queries or additional documents are requested, the timeline may extend. Our team ensures prompt response to all notices to expedite the process.

Get 80G & 12A Registration Today

Maximise your NGO's fundraising potential with 80G and 12A tax exemptions. Our expert CA team handles the complete application process.