80G Registration
For Charitable Trusts, Societies & Section 8 Entities: Enables individual and corporate donors to claim 50% deductions on their taxable income under Section 80G.
Essential for Corporate CSR & Institutional Grants: Mandatory qualification required by corporate CSR committees, high-net-worth philanthropists, and foreign grants.
Activity Report & Form 10A Preparation: Our compliance specialists compile audited accounts and activity proofs for seamless department endorsement.
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80G Registration
Want your NGO's donors to receive income tax benefits on eligible donations? We help check your eligibility, review your documents and file your 80G approval application with the Income Tax Department.
WHAT'S INCLUDED
5 benefits- ✓Check NGO eligibility and existing 12A/Section 332 status
- ✓Review trust deed, PAN and organisation registration documents
- ✓Check charitable activities and available financial records
- ✓Prepare and file Form 104 or Form 105 for 80G approval
- ✓Filing acknowledgement and one routine clarification response
Section 80G NGO Donor Tax Deduction Registration Services (Form 10A / 10AB)
Under Section 80G(5) of the Income Tax Act, 1961, obtaining Section 80G registration from the Commissioner of Income Tax (Exemptions) enables a charitable trust, society, or Section 8 company to issue tax-deductible donation receipts, allowing individual and corporate donors to claim a 50% deduction on their donated amount from their taxable gross total income.
TaxQue provides specialized 80G registration and donor compliance services. Our Chartered Accountants audit your charitable expenditures, draft Form 10A (3-Year Provisional) or Form 10AB (5-Year Regular) on the Income Tax e-filing portal, manage CIT(E) scrutiny inquiries, secure your official 80G URN Certificate, and assist in mandatory annual filing of Statement of Donations (Form 10BD) and Donor Certificates (Form 10BE).
What is 80G Registration?
Section 80G Registration is the official statutory certification empowering non-profit organizations to offer direct income tax deductions to donors, dramatically boosting fundraising appeal and philanthropic contributions.
50% Tax Deduction for Donors: Donors donating to an 80G registered NGO can claim a 50% tax deduction on the donated amount under Section 80G, subject to 10% of their adjusted gross total income.
Mandatory for Corporate CSR & High-Net-Worth Donors: Institutional corporate donors, philanthropic family offices, and HNWIs mandate 80G certification before disbursing charitable contributions.
Mandatory Form 10BD Annual Donor Reporting: All 80G registered NGOs must file an annual Statement of Donations in Form 10BD on or before 31st May every year to pass on tax deduction benefits to donors.
Religious Trust Exclusion Alert
Under Section 80G(5)(iii), trusts or institutions established for the benefit of any particular religious community or caste are strictly INELIGIBLE for Section 80G registration. Only purely secular charitable entities qualify.
How to Get Started
Secular Charitable Objects & Financial Scrutiny
Section 80G(5) Clause Verification -> 12A URN Validation -> Donor Log Scrutiny
- 1Verify that the NGO's objects are purely secular and charitable (education, healthcare, relief of poor, environment).
- 2Validate active Section 12AB registration status and compile charitable activity expense logs.
Form 10A / 10AB Drafting & e-Filing
Form 10A/10AB Drafting -> Activity Note Attachment -> Trustee DSC e-Filing
- 1Draft Form 10A (Provisional) or Form 10AB (Regular) for Section 80G on the Income Tax e-filing portal.
- 2Attach financial statements, trustee KYC, activity photographs, and submit with Trustee Class 3 DSC.
CIT(E) Scrutiny & Form 10AC / 10AD 80G URN Delivery
Commissioner Verification -> Scrutiny Clarifications -> 80G URN Certificate Delivery
- 1Coordinate with the Commissioner of Income Tax (Exemptions) during scrutiny verification.
- 2Receive official Form 10AC (Provisional) or Form 10AD (Regular) Certificate containing the unique 80G URN.
Documents Required for 80G Registration
NGO charters, active 12A certificate, financial ledgers, and activity records.
| 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 |
Statutory Deadlines & Timelines for Section 80G
Filing windows governed under Section 80G(5) and Section 234G.
| 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 |
Section 80G Donor Tax Deduction Limits
Statutory deduction limits for donors under Section 80G.
| 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 |
Why Choose 80G Registration
Why NGOs and charitable institutions choose TaxQue for 80G donor certification.
Maximize Individual & Corporate Donations
Offering 50% tax deductions incentivizes donors and corporate sponsors to contribute significantly higher charitable funds.
Instant Form 10AC Provisional 80G URN
We secure your 3-year provisional 80G certificate within 7 business days, enabling you to immediately issue tax-deductible receipts.
Complete Form 10BD & 10BE Donor Desk
We manage your annual donor reporting (Form 10BD) and generate individual Form 10BE certificates to ensure zero donor compliance friction.
Eligibility Criteria for Section 80G Registration
NGOs qualifying for Section 80G donor deduction status.
1Eligible Non-Profit Entities
- Charitable Trusts, Registered Societies, and Section 8 Companies holding active Section 12AB registration.
- Entities established for purely secular public charitable purposes (education, healthcare, relief, environment).
2Ineligible Entities
- Exclusively religious trusts, caste-specific trusts, or entities with religious expenditure exceeding 5%.
TaxQue 80G Advisory vs Incomplete Registrations
Why secular object structuring is vital to avoid 80G rejection.
| 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 |
Key Features of TaxQue 80G Services
Unlocking powerful donor tax benefits to supercharge your non-profit fundraising.
50% Donor Deduction
Enable your donors to claim 50% tax deductions on their contributions.
Unique 80G URN Certificate
Official Form 10AC / 10AD certificate issued by Income Tax Department.
Form 10BD Filing Desk
Automated annual donor statement filing and Form 10BE certificate generation.
Frequently Asked Questions
Quick answers about 80G Registration
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.
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).
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.
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.
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.
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Real experiences from 500+ businesses and individuals who trust TaxQue across India.
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1y ago
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