12A (now 12AB) registration exempts the NGO's own income from tax when applied to charitable purposes. 80G approval lets donors deduct their donations from taxable income. 12A benefits the NGO; 80G benefits donors. Both are applied for through Form 10A (provisional) and Form 10AB (regular), and most NGOs need both.
Comparison
| Factor | 12A / 12AB | 80G |
|---|---|---|
| Purpose | Exempt NGO income | Donor deduction |
| Who benefits | Organisation | Donors |
| Reporting | ITR-7, audit report | Form 10BD, 10BE certificates |
| Condition | Income applied to charitable objects | Also not for a specific religious community |
Why you need both
Without 12A, the NGO pays tax on its surplus. Without 80G, donors get no deduction, which weakens fundraising, especially from individuals and corporates.
Application
- Apply for both in Form 10A soon after formation.
- Receive provisional registration.
- Apply for regular registration in Form 10AB before expiry.
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Get expert help →Keeping them active
File ITR-7 and audit reports on time, report donations in Form 10BD, and renew registrations before expiry.
Frequently asked questions
Can an NGO get 80G without 12A?
In practice, 80G approval is granted to institutions that are also registered under Section 12A or 12AB, so both are usually processed together.
Is 80G deduction available for cash donations?
Cash donations above Rs 2,000 are not eligible for 80G deduction; donors should pay through banking channels.
Do donors under the new tax regime get 80G benefit?
No. Most Chapter VI-A deductions, including 80G, are not available to individuals who opt for the new tax regime.
What if Form 10BD is not filed?
Late filing attracts fees and penalties, and donors may not get their deduction because it is based on the NGO's statement.
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