Question 1

What is Section 80G Registration and how does it benefit donors?

Accepted Answer

Section 80G of the Income Tax Act, 1961, is a prestigious certification granted to charitable trusts, societies, and Section 8 companies that allows individual and corporate donors to claim a 50% income tax deduction on donations made to the NGO. Holding an 80G certificate is the #1 requirement to attract high-net-worth donors, corporate CSR funds, and institutional grants.

Question 2

What is the difference between Provisional 80G and Final 80G Registration?

Accepted Answer

Provisional 80G Registration (valid for 3 years) is granted instantly via Form 10A to newly formed NGOs without past track record. Final 80G Registration (valid for 5 years) is applied via Form 10AB within 6 months of commencing activities, after thorough review of donation records and charitable achievements by the Commissioner of Income Tax (Exemptions).

Question 3

Is Section 12A/12AB mandatory before applying for 80G Registration?

Accepted Answer

Yes. An NGO must possess an active 12A/12AB registration (or apply for 12A and 80G concurrently) before 80G approval can be granted. 12A makes the NGO's income tax-free, while 80G provides tax deduction benefits to the donor.

Question 4

What is the validity period of an 80G Certificate?

Accepted Answer

Provisional 80G is valid for 3 financial years. Final 80G is valid for 5 financial years and must be renewed every 5 years by filing Form 10AB at least 6 months prior to expiry. TaxQue tracks all NGO renewal deadlines.

Question 5

Who will manage our 80G application at TaxQue?

Accepted Answer

Your application is handled by our Senior NGO Tax Practice and audited by a Chartered Accountant. We verify that your trust deed does not contain communal clauses, organize past donation receipts, and prepare your CIT(E) submission.

Question 6

What documents are required for 80G Registration?

Accepted Answer

You need: (1) Certified Trust Deed / Society Registration / Section 8 MOA-AOA, (2) 12AB Registration Order (Form 10AC/10AD), (3) Detailed Note on Charitable Activities with event photographs, (4) Audited Financial Statements for the past 3 years (if applicable), (5) List of Trustees/Directors, and (6) Form 10A/10AB filing with DSC.

Question 7

What types of NGOs are INELIGIBLE for 80G tax deductions?

Accepted Answer

Under Section 80G(5)(iii), trusts established for the benefit of a specific religious community, caste, or clan, or organizations with non-charitable commercial objects, or entities spending more than 5% of their total expenditure on religious purposes, are strictly ineligible for 80G approval.

Question 8

What is Form 10BD and Form 10BE and why are they mandatory for 80G NGOs?

Accepted Answer

Under Rule 18AB, every 80G-registered NGO must file an Annual Statement of Donations in Form 10BD on or before 31st May every year, reporting the PAN, name, address, and donation amount of every donor. The NGO must then download and issue the official Certificate of Donation in Form 10BE to donors so they can claim their 80G deduction in their ITR. TaxQue files Form 10BD for you.

Question 9

What happens if an NGO fails to file Form 10BD by 31st May?

Accepted Answer

Under Section 234G, delayed filing of Form 10BD incurs a mandatory statutory late fee of ₹200 per day until filed. In addition, assessing officers can levy penalties between ₹10,000 and ₹1,00,000 under Section 271K, and donors will not see the donation pre-filled in their AIS/ITR. TaxQue guarantees on-time Form 10BD filing.

Question 10

Can an 80G-registered NGO accept cash donations?

Accepted Answer

Under Section 80G(5D), a donor can claim an 80G tax deduction for cash donations up to a maximum of ₹2,000 ONLY. Any donation exceeding ₹2,000 must be made through banking channels (Cheque, NEFT, RTGS, UPI, NetBanking) for the donor to claim tax deduction.

Question 11

How long does it take to obtain 80G Registration with TaxQue?

Accepted Answer

Provisional 80G (Form 10A) is issued within 24 to 48 hours with a 16-digit URN. Final 80G (Form 10AB) takes 1 to 3 months following CIT(E) verification.

Question 12

What is the fee for Section 80G Registration services with TaxQue?

Accepted Answer

We offer transparent fixed pricing covering document review, activity report structuring, Form 10A/10AB filing, and CIT(E) representation with zero hidden charges.

Question 13

How do we receive our official 80G Registration Certificate?

Accepted Answer

The Income Tax Department issues an official electronic Order for Registration under Section 80G in Form 10AC (provisional) or Form 10AD (final), which we deliver immediately.

Question 14

Can an 80G certificate help us secure Corporate CSR funding?

Accepted Answer

Yes! Corporate entities allocating CSR funds under Section 135 of the Companies Act mandatorily require partner NGOs to possess valid 12AB, 80G, and MCA Form CSR-1 registrations before releasing CSR grants. TaxQue bundles all 3 certifications.

Question 15

What if the CIT (Exemption) issues a show cause notice regarding 80G eligibility?

Accepted Answer

Our direct tax litigators draft a comprehensive point-by-point factual response with expenditure ledgers, activity proofs, and donor registers to secure approval.

Question 16

Does TaxQue assist with ongoing 80G donor management?

Accepted Answer

Yes. We help maintain donor database templates, file annual Form 10BD returns, generate Form 10BE donation receipts, and prepare annual ITR-7 returns.

Feature & Deliverable Matrix	Basic	Standard★ Most Popular	Premium
Statutory Document Eligibility Verification & Gap Analysis	✓	✓	✓
Official Government Portal Application & Declaration Drafting	✓	✓	✓
Pre-Submission Regulatory Compliance Scrutiny	✓	✓	✓
Official Registration Certificate / License Delivery	✓	✓	✓
Transparent Process with Zero Hidden Departmental Charges	✓	✓	✓
Assigned Regulatory Licensing Specialist & Compliance Lead	—	✓	✓
Express Priority Queue Processing for Fast Turnaround	—	✓	✓
Department Query Resolution & Inspector Clarification Handling	—	✓	✓
Digital Signature (DSC) Attestation & Verification Support	—	✓	✓
Annual License Renewal Tracking & Expiry Advance Reminders	—	—	✓
Mandatory Annual Return Filing (e.g. Form D-1 / Activity Reports)	—	—	✓
Comprehensive Multi-Location Regulatory Licensing Audit	—	—	✓
Direct Priority Phone & Advisory Access to Senior Partner	—	—	✓

Document Type	Specific Records Required	Verification Guidelines
Active Section 12A / 12AB Certificate	Form 10AC / 10AD URN certificate proving 12AB registration	Mandatory prerequisite for 80G
Constitutional Charter	Trust Deed / Society Bye-laws / Section 8 MOA & AOA with secular non-profit clauses	Must prove non-religious public character
Registration Certificate	Certificate of Incorporation / Society Certificate / Trust Registration Deed	Issued by competent authority
Audited Financials (For Regular)	Audited Balance Sheets, Income & Expenditure, and Audit Report (Form 10B/10BB)	Signed by Chartered Accountant
Detailed Activity Report & Photos	Comprehensive report of charitable activities conducted with expense bills and photos	Prepared by TaxQue NGO consultants

Compliance Milestone	Statutory Timeline	Approving Authority
Provisional 80G (Form 10A)	Apply at least 1 month prior to commencement of FY	CIT(E) (Issued in Form 10AC within 7 days)
Regular 80G (Form 10AB)	At least 6 months before expiry of provisional OR within 6 months of starting activities	CIT(E) (Issued in Form 10AD post-scrutiny)
Statement of Donations (Form 10BD)	31st May following the financial year	₹200 per day late fee under Section 234G
Donor Certificate (Form 10BE)	31st May following the financial year	Issued to individual donors for ITR deduction

Deduction Parameter	Statutory Limit / Percentage	Governing Legal Section
Standard Donor Tax Deduction	50% of the donated amount	Section 80G(4) Income Tax Act
Qualifying Limit on Deduction	Capped at 10% of donor's Adjusted Gross Total Income (GTI)	Section 80G(4) Income Tax Act
Cash Donation Limit	Maximum ₹2,000 in cash (Donations > ₹2,000 must be digital/cheque)	Section 80G(5D) Income Tax Act
Religious Expenditure Limit	Expenditure of a religious nature must not exceed 5% of total income	Section 80G(5B) Income Tax Act

Parameter	TaxQue NGO Legal Desk	Generic Online Portals	Local Non-Specialist Agent
Secular Object Verification	Screens charter to ensure zero religious or community bias	Files without checking (instant Section 80G(5) rejection)	Unaware of 5% religious spending cap
Form 10BD & 10BE Alignment	Complete end-to-end donor certificate generation desk	Leaves donor filing to client (leads to ₹200/day fines)	No donor reporting support
CIT(E) Scrutiny Representation	Practicing CA representation during Form 10AB regular audit	Zero scrutiny defense	Cannot represent before Commissioner

Accounting

80G Registration

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Right Plan For 80G Registration

Section 80G NGO Donor Tax Deduction Registration Services (Form 10A / 10AB)

What is 80G Registration?

Religious Trust Exclusion Alert

How to Get Started

Secular Charitable Objects & Financial Scrutiny

Form 10A / 10AB Drafting & e-Filing

CIT(E) Scrutiny & Form 10AC / 10AD 80G URN Delivery

Documents Required for 80G Registration

Statutory Deadlines & Timelines for Section 80G

Section 80G Donor Tax Deduction Limits

Why Choose 80G Registration

Maximize Individual & Corporate Donations

Instant Form 10AC Provisional 80G URN

Complete Form 10BD & 10BE Donor Desk

Eligibility Criteria for Section 80G Registration

1Eligible Non-Profit Entities

2Ineligible Entities

TaxQue 80G Advisory vs Incomplete Registrations

Key Features of TaxQue 80G Services

50% Donor Deduction

Unique 80G URN Certificate

Form 10BD Filing Desk

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