How to Get 12A and 80G Registration for an NGO in India
12A registration exempts an NGO's own income from income tax. 80G registration enables donors to claim a 50% deduction on donations made to the NGO. Both are filed online on the Income Tax portal and are essential for credibility and fundraising. Since April 2021, both registrations are provisional (valid 3 years) and must be confirmed after 3 years.
Before you start
- Registered legal entity: Trust Deed, MoA of Society, or Certificate of Incorporation of Section 8 Company
- PAN of the entity
- List and details of all trustees/directors/governing council members
- Activity reports and audited accounts for past years (if not newly registered)
- Details of all properties and assets
- DSC of the authorised signatory
Step-by-step
Log in to the Income Tax Portal
Visit incometax.gov.in and log in using the organisation's PAN. Navigate to 'Income Tax Forms' > 'Form 10A' (for fresh registration of 12A and 80G simultaneously). The combined Form 10A was introduced to simplify the process.
Fill Form 10A — 12A Registration Section
Select Section 12AB registration. Provide the organisation's registration details, date of formation, nature of activities, income details, and details of the trustees/directors. Attach the registration document (Trust Deed, MOA, or COI).
Fill Form 10A — 80G Registration Section
In the same Form 10A, fill the 80G section. Provide details of the organisation's activities, income, assets, and confirm that no part of income is used for private gain. 80G requires the organisation to be established for exclusively charitable/religious purposes.
Upload Supporting Documents
Attach: Registration Certificate, PAN, audited financial statements (last 3 years if existing, or projected if new), list of activities with proof (photos, event reports), and details of all bank accounts. New organisations file a nil return and projected income statement.
Submit with DSC
Submit Form 10A electronically using the authorised signatory's DSC. A provisional registration is granted immediately online — valid for 3 years from the assessment year following the date of registration.
Apply for Permanent Registration (After 3 Years)
Within 6 months before expiry of the provisional registration, file Form 10AB for regular/permanent registration. The Assessing Officer evaluates the actual activities conducted. Post-approval, permanent 12A/80G registrations are valid for 5 years each and renewable.
Common mistakes to avoid
- Applying for 12A/80G before completing legal registration — the NGO must first be registered as a Trust, Society, or Section 8 Company before applying.
- Filing Form 10A without DSC — the portal mandates DSC-based submission; paper submissions are not accepted.
- Not converting provisional registration to permanent after 3 years — if Form 10AB is not filed, the provisional registration lapses and income-tax exemption is lost, exposing all past years' income to tax.
- Using the 80G certificate beyond its validity date — donors must verify the NGO's current 80G status before claiming deductions; an expired 80G means the donor's deduction claim will be disallowed.
Frequently asked questions
Can a newly registered NGO get 12A and 80G?
Yes. From April 2021, even newly registered NGOs can get provisional 12A and 80G registrations immediately on filing Form 10A. The provisional registration is valid for 3 years, after which it must be converted to permanent registration via Form 10AB.
What percentage of donation is deductible under 80G?
Most NGOs qualify for 50% deduction with a qualifying limit (10% of adjusted gross total income). Certain Government-approved funds qualify for 100% deduction without a qualifying limit. The NGO's 80G certificate specifies the applicable deduction rate.
Does an NGO with 12A still pay any tax?
12A exempts income applied toward charitable objectives. Income accumulated beyond 15% of the total income, or income not applied within 5 years, or income from commercial activities beyond the permitted limit, may remain taxable.
Can a DPIIT-recognised startup get 80G?
A startup's investors cannot claim 80G — 80G is for donations to charitable entities, not equity investments. Startups get investor tax benefits under Section 56(2)(viib) exemptions (via angel tax exemption on DPIIT recognition), not 80G.
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