12A And 80G Registration
12A and 80G Registration with NR Filing
12A and 80G registrations are vital tax exemptions under the Income Tax Act of 1961 for Non-Governmental Organizations (NGOs), Trusts, and Section 8 Companies in India. These certifications enhance an NGO’s ability to attract donations and operate effectively while offering tax benefits to both the organization and its donors.
12A Registration – Tax Exemption for NGOs
12A registration provides income tax exemption for NGOs, allowing them to save on surplus revenue received through donations, grants, or other sources. Once registered under Section 12A, an NGO can retain all its income without paying tax, as long as the funds are used exclusively for charitable or religious purposes.
Key Benefits:
- Exemption from paying income tax
- Allows accumulation of income for future charitable purposes
- Mandatory for eligibility under Section 80G
80G Registration – Tax Deduction for Donors
80G registration benefits donors, offering them tax deductions on donations made to registered NGOs. Individuals or corporations can claim a deduction of up to 50% (or 100% in specific cases) of the donated amount under Section 80G.
Key Benefits:
- Donors can claim tax deductions
- Encourages charitable donations
- Increases the credibility of the NGO
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Particulars | 12A Registration | 80G Registration |
Purpose | Tax exemption for NGO | Tax benefits to donors |
Beneficiary | NGO | Donors |
Mandatory For | Claiming 80G registration | Offering tax benefits to contributors |
Governing Section | Section 12A/12AB of Income Tax Act | Section 80G of Income Tax Act |
- Charitable Trusts
- Registered Societies
- Section 8 Companies
- Religious Institutions (Public only)
- Educational and Medical Institutions
12A Registration
- Must be a trust, society, or Section 8 company
- Activities must align with charitable purposes as per Section 2(15)
- Income must be applied only towards charitable objectives
- Should maintain proper books of accounts and file returns
80G Registration
- Must already have 12A registration
- Activities must serve public interest without discrimination
- Must not benefit any religious community or caste exclusively
- Accounts should reflect transparency
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- Trust Deed/Registration Certificate
- PAN Card of the NGO
- Audited financials for the last 3 years
- MOA & AOA (for Section 8 Companies)
- List of trustees/members/directors
- Activity report
- NGO Darpan ID (if available)
- Cancelled cheque or bank statement
- Tax Savings for NGOs & Donors
- Boosts Credibility and Trust
- Facilitates More Donations
- Access to Government Grants
- Improves Long-Term Sustainability
- Ensures Better Governance & Compliance
- Provisional Registration: Valid for 1 years
- Final Registration: Valid for 5 years
- Renewal must be initiated at least 6 months before expiry
- Post-April 2021, all existing registrations under 12A, 12AA, or 80G must be re-registered under Section 12AB
The registration process is governed by Form 10A under the revised regulations of the Finance Acts 2020 and 2021.
Step-by-Step Guide:
- Form NGO (Trust/Society/Section 8 Company)
- Document Preparation: Gather required legal and financial documents
- Fill Form 10A: Available on the Income Tax e-Filing portal
- Upload Documents & Submit Application
- Inspection/Review: Authorities may inspect operations and records
- Get Approval/Rejection: Rectify discrepancies if any
- Receive 12A and 80G Certificates upon successful registration
NR Filing simplifies your 12A and 80G registration process with:
- End-to-end documentation support
- Expert advisory and legal compliance
- Seamless online filing and follow-up
- Affordable service plans
- Timely renewal reminders
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