What is 80G Registration NGO?
80G registration NGO is a certification granted by the Income Tax Department that allows donors to claim tax deductions on donations made to your NGO. With 80G registration, donors can deduct 50% of their donation amount from their taxable income, making your organization more attractive to potential supporters.
Why is 80G Registration Important for NGOs?
Attracts more donations by offering tax benefits to donors
Builds trust and credibility with the public and funding agencies
Mandatory for many government and CSR grants
Enhances transparency and compliance for your NGO
Eligibility Criteria for 80G Registration NGO
To qualify for 80G registration NGO status, your organization must:
Be registered as a trust, society, or Section 8 company
Operate exclusively for charitable purposes
Not use income or assets for non-charitable activities
Not benefit any specific religious community or caste
Maintain proper books of accounts and annual audits
Have valid 12A registration (tax exemption for NGOs)
Be registered on the Darpan portal if seeking government grants
Step-by-Step 80G Registration NGO Process
1. Application Submission
Submit Form 10A (for provisional registration) or Form 10G (for regular registration) to the jurisdictional Commissioner of Income Tax.
2. Document Verification
The Income Tax Department reviews your application and supporting documents.
3. Additional Information (if required)
Respond to any queries or requests for additional documents from the authorities.
4. Approval and Certification
Upon satisfactory review, the department issues the 80G registration NGO certificate, valid for five years (after initial provisional registration of three years).
Required Documents for 80G Registration NGO
| Document Type | Details/Description |
|---|---|
| Registration Certificate | Trust deed, society registration, or Section 8 company incorporation certificate |
| Memorandum/Articles/Bylaws | MOA, AOA, or bylaws of the organization |
| PAN Card (NGO/Trust/Society) | Self-attested copy |
| PAN & Aadhaar (Trustees/Members) | Self-attested copies for all trustees/members/directors |
| List of Trustees/Members/Directors | Names, addresses, PAN, and contact details |
| Address Proof of Registered Office | Electricity bill, property tax receipt, rent agreement, or NOC from owner |
| Audited Financial Statements | Last 3 years’ audited accounts (if applicable) |
| Bank Account Details | Bank statement or cancelled cheque |
| Activity Report | Details of charitable activities and annual report with photos |
| Income & Expenditure Account | For the last 3 years |
| List of Donors | Names, addresses, PAN, and donation amounts (if available) |
| FCRA Registration (if applicable) | For organizations receiving foreign contributions |
| NGO Darpan ID (if applicable) | Registration on the Darpan portal (mandatory for government grants) |
| Digital Signature Certificate (DSC) | For online application and filings |
| Other Supporting Documents | Any additional documents requested by authorities |
All documents must be scanned and submitted digitally through the Income Tax Portal.
80G Registration NGO Compliance Checklist
| Step/Requirement | Description |
|---|---|
| Eligibility Check | Confirm charitable status and registration |
| Document Collection | Gather all required documents and proofs |
| Application Submission | File Form 10A/10AB online with supporting documents |
| Officer Review | Respond promptly to queries or requests for clarification |
| Approval & Certification | Receive and retain digital certificate |
| Renewal Compliance | Apply for renewal at least 6 months before expiry (every 5 years) |
| Annual Filing | Maintain proper accounts and file annual returns |
| Activity Reporting | Keep records of all charitable activities and donor details |
Tax Benefits for Donors
Donors receive a 50% deduction on donations to 80G registered NGOs (subject to limits under the Income Tax Act).
NGOs must issue a donation receipt with the 80G certificate number and details.
Only monetary donations are eligible for deduction; donations in kind are not covered.
Frequently Asked Questions (FAQs)
What is the validity of 80G registration NGO?
80G registration is valid for five years and must be renewed before expiry.
Can a new NGO apply for 80G registration?
Yes, new NGOs can apply for provisional 80G registration and later for regular registration.
Is 12A registration mandatory for 80G?
Yes, 12A registration is a prerequisite for 80G registration.
What is the processing time for 80G registration NGO?
Typically, 30–45 days, depending on document completeness and department processing.
What are the consequences of not renewing 80G registration?
Donors will not be able to claim tax benefits, and the NGO may lose credibility and funding opportunities.
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