Registration under Section 12A (now processed under 12AB) exempts a charitable organisation's income from tax. Registration under Section 80G lets donors claim a deduction for what they give you — which, in practice, is what makes institutional and corporate donors willing to write the cheque. Both are separate from the registration of the trust, society or Section 8 company itself.
Who needs this
- Newly registered trusts, societies and Section 8 companies
- Existing NGOs whose provisional registration is due for regularisation
- Organisations approaching corporates for CSR funding
- NGOs whose registration has lapsed or been cancelled
Documents required
This is the usual list. Depending on your state and your specific facts, an authority may ask for more — we tell you at the scope stage rather than midway through.
- Registration certificate — trust deed, society registration or certificate of incorporation
- PAN of the organisation
- Audited accounts for the past years, where the organisation has been operating
- Details of activities actually carried out, with supporting evidence
- Details of trustees or directors
- Note on the objects and how they are charitable in nature
How we handle it
1. Eligibility review
We review the objects and the actual activities. The department examines whether activity matches stated objects, and a mismatch is the usual reason for rejection.
2. Application
Form 10A or 10AB is filed, as applicable to your situation, with the supporting documents.
3. Queries
Departmental queries are answered with documentary evidence of activities — photographs, reports, beneficiary records and accounts.
4. Order and renewal
Registration is granted for a fixed period and must be renewed. We track the renewal date, since lapse means taxable status.
Fees and timeline
Registrations under the current regime are not perpetual. They run for a fixed term and must be renewed, and organisations that treat the old permanent registration as still valid can find themselves taxable without realising it.
We quote after a short conversation rather than publishing a single number, because the honest answer depends on your state, your turnover and your category. Call +91 98999 00300 or send the details through the enquiry form.
Common questions
Can we apply for 12A and 80G together?
Yes, and it is normal to do so, though they are separate approvals with separate conditions.
How much deduction does a donor get under 80G?
Generally fifty per cent of the donation, subject to limits, though certain funds carry a higher rate. The deduction is the donor's, not the organisation's.
Do we need CSR-1 as well?
Yes, if you intend to receive CSR funds from companies. It is a separate filing with the Ministry of Corporate Affairs.
What about foreign donations?
Foreign contributions require FCRA registration or prior permission from the Ministry of Home Affairs. 12A and 80G do not cover this.
This page is general information, not advice on your facts. Rules, rates and due dates change. Government fees are payable to the concerned authority and are separate from our professional fees.