12A and 80G Registrations
In India, non-profit organizations such as NGOs, trusts, and societies must obtain 12A and 80G Registration to enjoy tax exemptions and allow their donors to claim deductions on contributions. These registrations not only provide financial relief but also enhance an organization’s credibility.
• 12A Registration enables the NGO to get tax exemption on its income.
• 80G Registration allows donors to receive tax benefits under section 80G of the Income Tax Act.
Together, they form the foundation of a compliant and tax-efficient non-profit entity.
Key Benefits of 12A and 80G Registration for NGOs and Trusts
• Income Tax Exemption: NGOs registered under 12A are exempt from paying income tax on their surplus income.
• Attract More Donors: Donors are more willing to contribute knowing they get tax deductions under 80G.
• CSR Funding Ready: Companies prefer donating to organizations with 80G certification and CSR-1 Registration.
• Boost Credibility: Enhances the transparency and legitimacy of your organization.
Eligibility Criteria for 12A and 80G Registration
To apply for 12A and 80G, an organization must:
• Be a non-profit entity (Section 8 Company, Trust, or Society).
• Operate for charitable purposes only (education, relief, social welfare, etc.).
• Keep proper books of accounts and financial records.
• Have NITI Aayog Registration in certain cases.
12A and 80G Registration Process Online – Step-by-Step Guide
Step 1: Section 8 Company Registration (if applicable)
Organizations choosing to register as a Section 8 Company must incorporate under the Companies Act, 2013. This is often preferred for its high compliance and recognition level.
Step 2: Apply for PAN & Gather Documents
You need to have a PAN card in the name of the NGO or trust. The following documents are essential:
• Registration certificate (Trust deed/MOA/Section 8 Incorporation Certificate)
• PAN card
• Financial statements
• Activity reports
• Aadhaar and PAN of trustees or directors
Step 3: File Form 10A for 12A Registration
Form 10A must be filed on the Income Tax Portal under your organization's PAN login. It's important to fill in the form correctly and attach the right documents.
Step 4: File Form 10AC/10AB for 80G Registration
Once 12A is approved, you can proceed with Form 10AB (or 10AC depending on case) for 80G Registration.
You will receive:
• 12A Certificate
• 80G Certificate
• Unique Registration Numbers (URNs)
12A and 80G Registration Fees and Costs Explained
Fees may vary depending on your method of application:
DIY Registration: Approximate cost is ₹0 to ₹500, covering only government filing fees.
Consultant Fees: Professional services for documentation and filing typically range from ₹3,000 to ₹15,000, depending on the complexity.
Section 8 Company Registration: If you're registering as a Section 8 Company, the incorporation process may cost between ₹5,000 to ₹25,000.
NITI Aayog & CSR-1 Registration Assistance: Help with these additional compliance registrations generally costs ₹2,000 to ₹8,000.
Professional services can help avoid errors, saving time and rejections.
Key Documents Required for 12A and 80G Registration
• PAN Card of NGO
• Incorporation Certificate or Trust Deed
• Details of Trustees/Directors
• Financial Statements (3 years if applicable)
• Activity Reports
• Bank Account Details
• Utility Bill (for address proof)
NITI Aayog Registration: A Mandatory Requirement
The DARPAN Portal of NITI Aayog is a national database for NGOs. Many government grants, CSR donations, and international funds require this registration. It's also needed before applying for FCRA.
CSR-1 Registration: Why It Matters for Corporate Donations
If your NGO wants to receive Corporate Social Responsibility (CSR) funds, you must file Form CSR-1 with the Ministry of Corporate Affairs. This registration makes you eligible to receive corporate donations.
FCRA Registration: Fundraising Beyond Borders
Planning to accept foreign donations? Then FCRA Registration is essential. It ensures legal compliance and opens doors for global fundraising.
• Valid for 5 years
• Must have 3 years of prior activities or use the prior permission route
Common Mistakes to Avoid During 12A and 80G Registration
• Submitting incomplete documents
• Not registering on NITI Aayog DARPAN Portal
• Using wrong forms (e.g., 10A vs 10AB)
• Not keeping updated books and reports
• Forgetting to renew your registration after validity ends
Timelines and Validity of 12A and 80G Certificates
• Validity is 5 years for both certificates
• Renewal must be done at least 6 months before expiry
• The process takes 1 to 3 months, depending on correctness and documentation
Renewal Process of 12A and 80G Registrations
To renew:
• Re-file Forms 10AB or updated versions on the Income Tax Portal
• Attach financial and activity reports of the last 3-5 years
• Update board/trustee information if changed
How 12A and 80G Improve Donor Confidence and NGO Transparency
When an NGO registers under 12A 80G Registration, it reflects:
• Genuine charitable intent
• Tax compliance
• Proper financial practices
• Eligibility for CSR partnerships
This builds long-term relationships with donors and funding agencies.
How to Check 12A and 80G Registration Status Online
1. Visit the Income Tax Portal
2. Log in using the organization’s PAN
3. Go to e-File → Income Tax Forms → View Filed Forms
4. Check Form 10A/10AB Status
Professional Help vs DIY: Which is Right for You?
• DIY is possible if you are confident and have basic tax knowledge.
• Consulting services are better if you want faster, error-free filing.
Conclusion
The legal of NGOs in India begins with the 12A and 80G Registration—a gateway to financial sustainability, donor trust, and tax exemptions. Whether you're starting a Section 8 Company, a public charitable trust, or a registered society, obtaining these registrations ensures that your efforts remain tax-compliant and donor-friendly.
By coupling your 12A and 80G with related compliances like NITI Aayog Registration, CSR-1 Registration, and FCRA Registration, you not only elevate your organization’s credibility but also unlock new opportunities for corporate funding and global outreach.
In a world where transparency and governance are key to sustained impact, these registrations act as your NGO's seal of trust. Stay compliant, stay impactful—because when you build the right foundation, the change you create can truly go the distance.
Frequently Asked Questions (FAQs)
Q1. What is the difference between 12A and 80G Registration?
Ans. 12A Registration grants tax exemption to the income of an NGO or trust, allowing them to use more funds for their objectives. 80G Registration, on the other hand, provides tax deductions to donors who contribute to your organization, encouraging donations and enhancing credibility.
Q2. Is Section 8 Company Registration required for 12A and 80G?
Ans. Not necessarily. While Section 8 Company Registration is a popular legal structure for NGOs due to its recognition and strict compliance, trusts and societies are also eligible for 12A and 80G Registration if they fulfill the conditions laid down by the Income Tax Act.
Q3. How much are the 12A and 80G Registration Fees in India?
Ans. The 12A and 80G Registration Fees vary. Government filing is typically free, but if you hire a consultant, you may pay between ₹3,000 and ₹15,000 depending on the complexity and services included (like PAN, CSR-1, or NITI Aayog Registration).
Q4. How can I apply for 12A and 80G Registration Process Online?
Ans. The 12A and 80G Registration Process Online involves filing Form 10A and 10AB on the Income Tax Portal. Ensure your NGO has a PAN, proper documents, and registration under the relevant laws. Many organizations also register under NITI Aayog and file CSR-1 for donor readiness.
Q5. Is NITI Aayog Registration compulsory before 12A and 80G application?
Ans. No, it is not mandatory for 12A or 80G registration. However, NITI Aayog Registration is essential for receiving government grants, CSR funds, and for FCRA Registration. It’s recommended for NGOs planning to scale and work with public sector partners.
Q6. Can an NGO receive foreign funds with just 12A and 80G Registration?
Ans. No. To legally receive foreign donations, the NGO must also obtain FCRA Registration in addition to 12A and 80G. FCRA ensures compliance with the Foreign Contribution Regulation Act and is mandatory for cross-border fundraising.
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