Overview of 80G & 12A Registration
80G and 12A registrations are crucial for NGOs, charitable trusts, and Section 8 companies in India. While 12A provides tax exemption on income earned by the organization, 80G allows donors to claim tax deductions on donations. These registrations significantly enhance the credibility and fundraising potential of your non-profit entity.
Benefits of 80G & 12A Registration
- Tax exemption for NGOs under Section 12A
- Donors receive tax deduction under Section 80G
- Enhances NGO credibility for fundraising and grants
- Mandatory for availing CSR funds from corporates
- Applicable to trusts, societies, and Section 8 companies
Eligibility Criteria
- Must be a registered NGO (Trust, Society, or Section 8 Company)
- Organization must not use income for personal benefits
- Activities must be purely charitable or religious in nature
- Proper books of accounts must be maintained
- PAN of the NGO is mandatory
Documents Required
- Registration Certificate of NGO (Trust Deed / MOA-AOA)
- PAN Card of the NGO
- Details of Governing Body Members (Name, PAN, Address)
- Financial Statements of last 3 years (if applicable)
- Activity Report of NGO
- Utility Bill or Rent Agreement for Office Address Proof
Registration Process
- Step 1: Gather and prepare required documents
- Step 2: File application in Form 10A (for new registration)
- Step 3: Upload documents on Income Tax portal
- Step 4: Verification and clarification by Income Tax Department
- Step 5: Receive 12A & 80G certificates post approval
Why Choose Corporate Analytica?
- Expert legal team for NGO compliance and registration
- Guidance on eligibility and documentation
- Quick online processing and support
- Complete handling of IT Department queries
- Affordable packages with full transparency
Post‑Registration Compliance
- Maintain proper accounting records
- Annual filing of income and audit reports (if applicable)
- Utilize income only for charitable purposes
- Renewal of registration as per latest IT rules (every 5 years)
- Ensure no benefit is passed to trustees or members
Frequently Asked Questions (80G & 12A)
Q1. What is the difference between 80G and 12A registration?
12A allows NGOs to claim income tax exemption on their earnings, while 80G allows donors to claim tax deductions on their donations.
Q2. Is it mandatory to have 12A before applying for 80G?
Yes, 12A registration is a prerequisite for applying for 80G registration.
Q3. How long does the registration process take?
Typically, it takes around 30 to 45 working days depending on document readiness and Income Tax Department processing.
Q4. Is renewal required for 80G and 12A?
Yes, as per recent amendments, registrations need to be renewed every 5 years.