NGO & Trust
12A and 80G Registration
Exemption for the organisation, deduction for the donor.
These are two different registrations that are almost always taken together. 12A — now granted under section 12AB — exempts the NGO’s own income from tax. 80G lets the people who donate to you claim a deduction on their return.
The practical effect of 80G is on fundraising, not on your tax bill. Individual donors ask for it, and every corporate CSR department treats it as a baseline requirement. An NGO without 80G is not usually turned down on the merits — it simply never gets to the merits.
Who needs this
- Any Trust, Society or Section 8 company carrying out charitable or religious activity
- NGOs approaching corporate CSR funds — 80G is effectively a prerequisite
- Organisations raising money from individual donors who expect a tax receipt
- Existing NGOs whose provisional registration is approaching its three-year expiry
Documents required
Photographs of documents are fine. Nothing needs printing, notarising or couriering to us.
Constitution documents
- Trust deed, society registration certificate, or certificate of incorporation with MOA and AOA
- PAN of the organisation
- Registration certificate from the relevant authority
Financial and activity records
- Audited accounts for up to three preceding years, where the organisation has been operating
- A note on activities actually carried out, with photographs or reports where available
- Bank statements for the organisation’s account
Governing body
- PAN and Aadhaar of every trustee, member or director
- Details of any changes in the governing body since registration
- Digital signature of the authorised signatory
How the process runs
- Week 1
Eligibility review
We read your deed or MOA against the charitable-purpose definition in section 2(15). Objects that mix charitable and commercial activity are the most common reason for rejection, and it is cheaper to amend the deed first than to be refused.
- Week 1
Form 10A or 10AB filed
Form 10A for a new or provisional registration, Form 10AB where you are converting provisional to regular or renewing. Filed on the income tax portal with the digital signature.
- Week 2–5
Departmental queries
The Commissioner may raise questions about your activities or accounts. We draft and file the response within the window given.
- Week 5–7
Order issued
Registration is granted in Form 10AC or 10AD, with a Unique Registration Number for each of 12AB and 80G.
- Ongoing
Donation reporting
Once 80G is granted you must file Form 10BD each year and issue Form 10BE certificates to donors. We set that cycle up for you.
What the fee covers
Included
- Review of your deed or MOA against section 2(15)
- Form 10A or 10AB preparation and filing for both 12AB and 80G
- Drafting of the activity note and supporting documentation
- Response to departmental queries
- Registration orders in Form 10AC or 10AD
- Set-up guidance for Form 10BD and 10BE donation reporting
Charged separately
- Amendment of the trust deed or MOA, if objects need correcting
- Audit of past accounts
- Annual Form 10BD filing after the first year
- FCRA registration
- ITR-7 filing
Government charges are passed through at cost with the receipt attached to your invoice. We do not mark them up.
Key facts
| 12AB | Exempts the NGO’s income from tax |
|---|---|
| 80G | Allows donors a deduction, generally 50% of the donation |
| New registration form | Form 10A |
| Renewal or conversion form | Form 10AB |
| Provisional registration validity | 3 years |
| Regular registration validity | 5 years, then renewable |
| Annual donation statement | Form 10BD, with Form 10BE certificates to donors |
Questions people ask
12A, now granted under section 12AB, is about your organisation — it exempts your income from tax. 80G is about your donors — it lets them claim a deduction for what they give you. You need 12AB first; 80G is granted on top of it. Most NGOs apply for both together because the second is what actually helps you raise money.
You must apply in Form 10AB to convert it to regular registration, and the application has to be made at least six months before the provisional registration expires, or within six months of commencing activities, whichever is earlier. Missing this is a genuine problem — the exemption lapses and past income can be brought to tax.
For most NGOs, 50% of the donated amount, subject to a cap of 10% of the donor’s adjusted gross total income. Certain government funds attract 100% deduction, but an ordinary charitable NGO will fall in the 50% category. Cash donations above ₹2,000 do not qualify at all, so encourage bank transfers.
Yes, provisionally. A newly registered organisation with no activity history can obtain provisional registration for three years, which is enough to start fundraising. Regular registration then requires you to demonstrate what you actually did with the money.
It is the annual statement of donations received, filed by 31 May. From it you issue Form 10BE certificates to your donors, and that certificate is what they need to claim the deduction. If you do not file 10BD, your donors’ deductions can be denied — which does considerable damage to a relationship you worked hard to build.
Not sure this is the right filing for you?
Fifteen free minutes with the team. We will tell you which registration applies to your situation — and which ones you have been told you need but do not.
Statutory fees, thresholds and forms described on this page were accurate when last reviewed and are subject to change by the relevant authority. We confirm the current position before filing on your behalf. This page is general information, not advice on your specific situation.