Understanding 12A and 80G Registration for NGOs — tax registrations that exempt an NGO's income from tax (12A) and allow donors to claim a deduction on their contributions (80G) — starts with knowing exactly what the process involves. Here's a step-by-step breakdown for trusts, societies, and Section 8 companies engaged in charitable activities.
Step 1
Confirm the entity's objects genuinely qualify as charitable.
Step 2
Compile registration and financial documentation.
Step 3
Apply for 12A registration for income tax exemption.
Step 4
Apply for 80G registration to enable donor tax deductions.
Documents to Keep Ready
Before starting, it helps to have these ready so the process moves without unnecessary back-and-forth:
- 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
What to Watch Out For
Assuming 12A and 80G are the same registration — they serve different purposes — this is one of the most frequent slip-ups at this stage, so it's worth double-checking before you proceed.
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.
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