Overview
What is 12A and 80G Registration?
Section 12A of the Income Tax Act provides income tax exemption to registered non-profit organisations — NGOs, trusts, and Section 8 companies. Without 12A, your NGO's income is taxed like a regular business.
Section 80G provides tax deduction benefits to donors who contribute to your registered organisation. Donors can claim 50% of their donation as deduction from their taxable income, making your NGO more attractive for corporate CSR donations and individual giving.
12A and 80G registrations are now permanent (obtained once) under the new IT Act amendments, replacing the earlier 5-year renewable system. PrimeWealth Advisory handles both registrations simultaneously.
NGO Tax ExemptionDonor Tax BenefitCSR DonationsTrust RegistrationSection 8 Benefit
Benefits
Key Benefits
✓
12A — 100% Tax Exemption — All income of the NGO (donations, grants, interest) exempt from income tax
✓
80G — Attract Larger Donors — Donors can deduct 50% of their donation — makes your NGO CSR-eligible
✓
Corporate CSR Eligibility — Companies fulfilling their CSR obligation prefer 80G-registered NGOs
✓
Government Grants Access — Many government grants require 12A and 80G registration
✓
Permanent Registration — Now granted as permanent certificates (no 5-year renewal under new rules)
✓
FCRA Prerequisite — 12A registration is needed before applying for FCRA (Foreign Contribution acceptance)
Who Can Apply
Eligibility Criteria
✅
Am I Eligible?
Check if your business qualifies for 12A and 80G Registration
✓
Trusts registered under the Indian Trusts Act or respective state trust acts
✓
Section 8 Companies registered under Companies Act 2013
✓
Societies registered under Societies Registration Act 1860
✓
Institutions established for charitable, religious, educational, or sports purposes
✓
NGOs that have been in operation for at least 3 years (for 80G)
Documents Required
Required Documents
01
Trust Deed / MOA and Rules & Regulations of the Society / MOA & AOA of Section 8 Company
02
Registration certificate of the trust/society/company
03
PAN of the organisation
04
Aadhaar of authorised person (trustee/director/president)
05
Financial statements for last 3 years (if operational)
06
ITR filings for last 3 years (if applicable)
07
Details of activities conducted with proofs (photos, beneficiary lists, reports)
08
Bank statements of the organisation
📌 For new NGOs (less than 3 years old), provisional 12A and 80G may be issued. We assess your eligibility and apply accordingly.
Process
Step-by-Step Process
1
Entity Verification
We verify your NGO/trust registration and ensure all foundational documents are in order.
2
Application Preparation
Prepare Form 10A (for 12A) and Form 10G (for 80G) with complete supporting documentation.
3
Submission to Income Tax
Applications submitted to the Commissioner of Income Tax (Exemptions) — now done online on the IT portal.
4
IT Department Review
The department reviews the application, activities, and financial records. May request additional details.
5
Hearing if Required
In some cases, a hearing before the CIT(E) may be scheduled. We represent your organisation.
6
Certificate Issuance
12A and 80G certificates issued — now permanent under amended provisions. Communicate to donors for deduction benefits.
FAQs
Frequently Asked Questions
Can a new NGO apply for 12A and 80G?+
Yes. New NGOs can apply for provisional 12A (valid 3 years) and 80G. Permanent status is granted after operations are verified.
Is 80G the same as CSR eligibility?+
80G is one criterion for CSR eligibility. Companies can donate to 80G-registered NGOs and claim deduction. However, CSR also has other categories.
What is the difference between 12A and 80G?+
12A exempts the NGO's own income from tax. 80G gives donors the right to claim 50% of their donation as tax deduction. Both are separate but typically applied for together.
Do 12A and 80G need to be renewed?+
Under the new IT Act amendments (Finance Act 2020), new registrations are permanent. Pre-2020 registrations required renewal — we handle that too.
What if our NGO is denied 12A?+
We prepare a strong application to minimise rejection risk. If rejected, we file a revision with additional evidence of charitable activities.
Can we accept foreign donations with 80G?+
No. For foreign donations, you need a separate FCRA (Foreign Contribution Regulation Act) registration. 12A registration is a prerequisite for FCRA.
Ready to Get Started?
Expert assistance — complete 12A and 80G Registration from start to finish.
⚡ Fast Processing
✓ 97% Success Rate
🔒 100% Secure
