12A and 80G Registration for NGOs refers to tax registrations that exempt an NGO's income from tax (12A) and allow donors to claim a deduction on their contributions (80G). It's most relevant for trusts, societies, and Section 8 companies engaged in charitable activities, and is handled through the Income Tax Department.
Who This Applies To
If your business falls under this category, understanding the basics of 12A and 80G Registration for NGOs early on can save time and avoid compliance issues down the line. This guide covers what you need to know, what to prepare, and how the process typically works.
What You'll Need
- Entity registration certificate (trust deed, society registration, or Section 8 certificate)
- Objects clause confirming charitable purpose
- Financial statements and activity reports
- PAN of the entity
- Details of trustees/governing body members
- Compliance history with any prior tax filings
How the Process Works
- Confirm the entity's objects genuinely qualify as charitable
- Compile registration and financial documentation
- Apply for 12A registration for income tax exemption
- Apply for 80G registration to enable donor tax deductions
Common Pitfalls to Watch For
- Assuming 12A and 80G are the same registration — they serve different purposes
- Applying with vague or non-charitable objects in the founding document
These are avoidable with the right preparation and a clear understanding of the requirements upfront.
Frequently Asked Questions
Are 12A and 80G mandatory for NGOs?
Not strictly mandatory to operate, but they're generally essential for tax efficiency and attracting donations.
Does 80G registration benefit the NGO or the donor?
It primarily benefits donors by allowing them a tax deduction, which indirectly helps the NGO attract funding.
Need Help With This?
Leegal's team handles registration, compliance, and advisory work like this end-to-end, with transparent pricing and a dedicated point of contact throughout.
Call: +91 95721 91163 | Email: mail@leegal.in