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80G & 12A Registration

80G and 12A registrations are income tax exemptions exclusively available to charitable institutions in India. Section 12A grants the charitable entity exemption from paying income tax on its income. Section 80G enables donors to claim tax deductions on their contributions — making the NGO much more attractive for fundraising.

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Service Overview

Unlock Tax Benefits for Your NGO and Its Donors

12A and 80G registrations are the most valuable assets of any NGO or charitable organization in India. Without 12A, all income of the trust or society is fully taxable — defeating the purpose of charitable work. Without 80G, donors have no tax incentive to contribute, significantly reducing fundraising potential. Since June 2020, the registration process has been streamlined — both 12A and 80G can be applied together in Form 10A. The registration is initially provisional for 3 years, after which a final approval is granted upon demonstration of actual charitable activities.

Critical: Provisional 12A and 80G registrations are valid for only 3 years. Application for regular (permanent) registration must be filed within 6 months before the provisional period expires. Missing this window cancels your tax-exempt status — all income becomes taxable and donors lose their deduction benefit retroactively.

Section 12A/12AB Registration

Tax exemption on NGO income

With Section 12A registration, all income of the charitable institution — donations, grants, interest — is fully exempt from income tax, provided 85% is applied for charitable purposes.

Section 80G Registration

Donors get tax deductions

With Section 80G approval, donors contributing to the institution can claim 50% of their donation as deduction from their taxable income. Certain institutions with specific CBDT approval receive 100% deduction.

Combined Application (Form 10A)

One form for both

Since June 2020, both 12A and 80G can be applied through a single Form 10A. The application is online through the income tax portal, with documents submitted digitally.

Renewal of Existing Registration

Convert provisional to regular

Registrations issued after June 1, 2020 are provisional for 3 years. Organizations with existing registration that was provisional must apply for renewal/regular registration within the prescribed period.

Eligibility Criteria

Who Can Apply for 12A and 80G?

Only bona fide charitable institutions with specific legal characteristics can obtain these registrations.

1

Registered Charitable Entities

Public Charitable Trusts, registered societies, and Section 8 Companies working for charitable, educational, religious, scientific, or social purposes can apply.

2

Non-Commercial Purpose

Income must not be for profit distribution. All income must be applied toward stated charitable objectives — none can be shared with members, trustees, or founders.

3

No Religious Caste/Community Restrictions

For 80G eligibility, the institution must not work for the benefit of any particular religious community or caste. Benefits must extend to all sections of society.

4

Regular Books & Audit

The institution must maintain regular books of accounts and get them audited by a Chartered Accountant. The audit report must be submitted with Form 10A and subsequent renewal applications.

Key Benefits

Why 12A and 80G Are Essential for Every NGO

Together, 12A and 80G create a virtuous cycle of tax savings for the NGO and increased donor motivation.

01

Tax-Free Income

All donations, grants, event income, and interest received by the NGO are fully exempt from income tax — provided the 85% application condition is met annually.

02

Donor Deduction

80G certification makes every donation more valuable. A donor in the 30% tax bracket effectively gives at 70 paise per rupee — after claiming 50% deduction. This dramatically improves fundraising response rates.

03

CSR Fund Eligibility

Companies spending their mandatory CSR budget strongly prefer 80G-registered NGOs. Without 80G, you miss out on India's ₹20,000+ crore annual CSR spending market.

04

FCRA Application Prerequisite

To apply for FCRA registration (for receiving foreign donations), the NGO must demonstrate 3 years of charitable activity — which is greatly strengthened by active 12A/80G compliance.

05

Government Grant Eligibility

Central and state government grant programs require NGOs to have valid 12A and 80G registrations as minimum qualification criteria for grant applications.

06

Institutional Donor Trust

Foundations, corporate foundations, and bilateral aid agencies always verify 12A and 80G status before committing grants. Registration is the baseline credential for institutional fundraising.

Step-by-Step Process

How to Apply for 12A & 80G Registration

The online process on the income tax portal is streamlined. Our team handles the entire application.

Your journey Step 1 of 6

Scroll through the steps — or skip the queue and let our experts handle every one of them for you.

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1
Step 1 of 6

Ensure Entity is Registered

Confirm the organization is legally registered — as a Trust (with Sub-Registrar), Society (with Registrar of Societies), or Section 8 Company (with MCA). Only registered entities can apply.

2
Step 2 of 6

Prepare Documents

Compile Trust Deed / MoA-AoA / Registration Certificate, financial statements, and activity reports. For organizations with prior history, 3 years of audited accounts are ideal.

3
Step 3 of 6

File Form 10A Online

Log in to the income tax e-filing portal with the organization's PAN. Fill Form 10A with organization details, objectives, activities, and financial information.

4
Step 4 of 6

Upload Supporting Documents

Attach Trust Deed/Incorporation documents, PAN card, audited accounts (if available), annual reports, and activity photographs/reports.

5
Step 5 of 6

Respond to IT Department Queries

The IT Department may request additional information or call for a hearing. Our team prepares complete responses and represents the organization in any required hearings.

6
Step 6 of 6

Receive Provisional Registration

On approval, provisional 12A and 80G certificates are issued — valid for 3 years. Apply for regular (final) registration before the provisional period expires.

Document Checklist

Documents Required for 12A & 80G Application

These documents must be uploaded digitally through the income tax portal.

Entity Registration Documents

Trust Deed / Certificate of Registration

Registered Trust Deed, Society Registration Certificate, or Section 8 Company Certificate of Incorporation.

PAN of Organization

PAN card of the trust/society/company.

Objects/Memorandum

Trust Deed, Memorandum of Association, or Rules & Regulations showing the charitable objectives.

New organizations without prior activity history should apply for 12A/80G immediately after incorporation. Provisional registration is granted even without financial history — regular registration requires demonstrated activity over the 3-year provisional period.

Post Registration

Managing 12A & 80G After Registration

Registration is the beginning. Maintain compliance throughout the year to protect your registration.

Each donation

Issue 80G Receipts to Donors

Issue proper 80G donation receipts to all eligible donors with the organization's PAN, 80G certificate number, and effective date. Collect donor PAN — mandatory from FY 2021-22 onwards.

By May 31

File Annual Form 10BD

From FY 2021-22, 80G-registered organizations must file Form 10BD (statement of donations) with the IT Department annually by May 31 — and issue Form 10BE donation certificates to donors.

Before expiry

Apply for Regular Registration

Apply for regular (permanent) 12A and 80G registration in Form 10AC/10AD within 6 months before the provisional period expires — typically 3 years from the provisional grant date.

Why Finace India?

Your Trusted 80G & 12A Registration Partner

Provisional 12A and 80G registrations expire after 3 years, and missing the renewal window cancels your tax-exempt status retroactively. We file for permanent registration well before that deadline.

Provisional to Permanent Conversion

Regular registration filed within the 6-month window before your provisional status expires — never after.

Documentation That Clears Scrutiny

Applications backed by clean books, activity reports and audited financials that satisfy the exemption authority.

Donor & CSR Readiness

Registration structured to make your NGO eligible for CSR funds and larger institutional donations.

FCRA Prerequisite Handling

12A/80G filed correctly as the foundation your organisation needs before applying for FCRA registration.

1,200+

NGOs Registered

100%

On-Time Renewals

4.9 ★

Client Rating

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Exemption Lapses

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FAQ

Frequently Asked Questions

12A is not legally compulsory — but without it, all NGO income is fully taxable. In practice, any functioning NGO that receives donations should obtain 12A registration immediately to protect its resources.
Yes. Trustees can receive reasonable remuneration for services rendered to the trust. However, excessive payments that are essentially profit distribution in disguise may cause the IT Department to deny exemption.
Typically 2–4 months from application submission. The IT Commissioner may call for additional documents or a hearing — our team responds promptly to keep the process moving.
Form 10BD is the annual statement of donations that all 80G-registered organizations must file with the Income Tax Department by May 31 each year. It lists all donations received with donor PAN details.
Yes. The IT Commissioner can cancel 12A registration if the institution misuses funds, applies income for non-charitable purposes, engages in commercial activities for profit, or fails to maintain books and file ITR-7.

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