12A & 80G Registration
Get dual income tax benefits for your NGO — 12A grants income tax exemption to the organization, while 80G allows donors to claim tax deductions on their contributions.
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What are 12A and 80G Registrations?
Section 12A of the Income Tax Act, 1961 grants income tax exemption to NGOs (Trusts, Societies, Section 8 Companies) on their surplus income, provided all income is applied towards charitable objectives. Section 80G allows donors to claim 50% or 100% deduction on donations made to the registered organization. As of April 2021, new rules require all NGOs to apply for fresh registration under 12AB and 80G, and existing registrations must be renewed every 5 years. Both registrations are granted by the jurisdictional Commissioner of Income Tax (Exemptions) — CIT(E).
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Why 12A & 80G are Critical for NGOs
12A: Tax-Free Operations
Once 12A is granted, all income applied to charitable objectives is fully exempt from income tax.
80G: Attract More Donors
Donors can claim 50% deduction — doubles the effective impact of every rupee donated.
CSR Funding Eligibility
Most corporates require 12A and 80G certifications before making CSR contributions.
Government Grants
Many central and state government grants require 12A registration as a prerequisite.
Eligibility & Requirements
How to Apply for 12A and 80G Registration
Applications are submitted online on the Income Tax portal (incometax.gov.in) and processed by the CIT(E) of the jurisdiction.
1Step 1: Prepare Application on IT Portal
Login to incometax.gov.in with the NGO's PAN credentials. File Form 10A (for 12A) and Form 10G (for 80G).
2Step 2: Upload Financial Statements
Attach audited accounts, income-expenditure statements, balance sheet, and activity reports.
3Step 3: Upload Constitutional Documents
Attach Trust Deed / MOA, Registration Certificate, list of trustees/directors, and PAN card.
4Step 4: CIT(E) Review
The Commissioner of Income Tax (Exemptions) reviews the application. May call for hearing or additional documents.
5Step 5: Provisional / Full Registration
For new NGOs: provisional 3-year registration granted. For operational NGOs with track record: 5-year registration granted.
Processing takes 30–45 days. New NGOs receive provisional 12A/80G for 3 years, after which they must apply for full registration with activity reports.
Documents Required
NGO Registration
- Trust Deed / MOA / Certificate of Incorporation
- Registration Certificate
- PAN Card of the NGO
Financial Documents
- Audited accounts (last 3 years if available)
- Income-Expenditure statements
- Balance Sheet
Activity Reports
- Annual activity report
- Details of trustees/directors with identity proof
- List of donors (if any)
Post-Registration Compliance
5-Year Renewal
Both 12A and 80G registrations must be renewed every 5 years. File Form 10AB before expiry.
Annual Return Filing
File Form 10BD (donor details statement) and Form 10BE (donation certificates to donors) annually.
Restricted Activities
NGO cannot engage in political activities, distribute profits, or benefit founders personally.
Statement of Donations
Issue Form 10BE certificates to all donors claiming 80G deduction within the prescribed timeline.
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