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.
Unlock Tax Benefits for Your NGO and Its Donors
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.
Who Can Apply for 12A and 80G?
Only bona fide charitable institutions with specific legal characteristics can obtain these registrations.
Registered Charitable Entities
Public Charitable Trusts, registered societies, and Section 8 Companies working for charitable, educational, religious, scientific, or social purposes can apply.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
How to Apply for 12A & 80G Registration
The online process on the income tax portal is streamlined. Our team handles the entire application.
Scroll through the steps — or skip the queue and let our experts handle every one of them for you.
Get Expert HelpEnsure 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.
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.
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.
Upload Supporting Documents
Attach Trust Deed/Incorporation documents, PAN card, audited accounts (if available), annual reports, and activity photographs/reports.
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.
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.
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.
Managing 12A & 80G After Registration
Registration is the beginning. Maintain compliance throughout the year to protect your registration.
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.
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.
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.
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
0
Exemption Lapses
Frequently Asked Questions
Still have questions?
Our experts are happy to walk you through the process.
Get In Touch with Finace India
We believe communication is the key to building strong relationships. Whether you have questions about our tools, products and services, need support, or simply want to share your feedback, we're here to help.