What documents are required for 80G & 12A?

Certificate of Incorporation, Trust Deed/MOA & AOA, PAN Card, Bank Statements, Audit Report, List of Trustees/Members, Income & Expenditure Account, Form 10A & 10G.

Who is eligible for 80G certificate?

Non-profit organizations, charities and NGOs registered under Section 12A, that do not generate business income and use donations for charitable purposes.

Can I apply for 80G without the 12A certificate?

No. You must have a 12A registration before applying for 80G registration.

How long does the 12A and 80G registration process take?

The Income Tax Department processes 12A/80G applications within one month from the end of the month in which the application is received.

12a and 80g registration

12A and 80G Registration help NGOs secure income tax exemption on eligible charitable income while enabling donors to claim tax deductions on their contributions. Both registrations can be applied for together online through Form 10A (provisional) or Form 10AB (final/renewal), helping your NGO build credibility, attract more donations, and maximize funding opportunities.

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Is your NGO missing 12A and 80G registration? If so, two critical issues are quietly hurting your growth:

Losing Money to Taxes: Your organization is paying income tax on surplus funds that should be entirely exempt.
Missing Out on Donations: Your donors miss out on tax deductions, making them hesitant to contribute larger sums.

Fortunately, there is a simple fix. Securing your 12A and 80G registrations completely streamlines tax exemptions for your NGO while offering an attractive tax incentive to your donors. At NGOExperts, we handle the entire process online for trusts, societies, and Section 8 companies.

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Get expert assistance with 12A and 80G registration to help your NGO claim income tax exemption and enable donors to receive tax benefits.

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What Is 12A Registration and 80g registration?

12a registration

Section 12A (amended to Section 12AB) of the Income Tax Act 1961, allows NGOs, trusts, and Section 8 company to claim a full tax exemption on income used for charitable purposes. Without this registration, the Income Tax Department treats your organization's surplus as taxable corporate income.

As per the official guidelines from Income tax portel (updated for the 2025–2026 assessment year), 12A registration is not permanent. It operates on a fixed renewal cycle:

Provisional Registration: Valid for 3 years.
Regular/Final Registration: Valid for 5 years, requiring periodic renewal before expiry

80G Registration

Section 80G of the Income Tax Act allows donors who contribute to registered NGOs to claim a deduction from their taxable income.

An 80G registration benefits your donors rather than your NGO directly. An NGO with 80G approval is significantly more attractive to individual and corporate donors because their contributions become highly tax-efficient.

Important Disclosure on the 80G Deduction Amount

The deduction is generally 50% of the donated amount, but it is subject to a qualifying limit of 10% of the donor's adjusted gross total income (AGTI). Certain specified national relief and government funds qualify for a 100% deduction instead of 50%. The 80G deduction is not available to donors who opt for the new tax regime under Section 115BAC, unless they specifically opt out of that regime for the relevant assessment year. Donors should consult a chartered accountant to confirm the deduction applicable to their specific situation before donating. This page provides general information only and is not a substitute for individual tax advice.

12A vs. 80G: Key Differences at a Glance

Understanding the distinction between 12A and 80G is essential for any non-profit organization. In short: 12A saves money for your NGO, while 80G saves money for your donors.

Feature	12A Registration	80G Registration
Primary Benefit	Full tax exemption on your NGO's surplus income.	Tax deduction for your donors on their contributions.
Who Benefits?	Your NGO	Your Donors
Tax Impact	100% exemption on charitable income	Generally, a 50% deduction of the donated amount from the donor's taxable income, subject to a qualifying limit of 10% of the donor's Adjusted Gross Total Income (AGTI). Note: Deductions are not available to donors who opt for the new tax regime under Section 115BAC unless they opt out. Donors should consult a CA.
Why You Need It	Required for government grants, CSR funding, and FCRA.	Essential to attract retail donors, corporate CSR teams, and institutional funds.
Validity Period	Provisional: Valid for 3 years. Regular/Final: Valid for 5 years. Requires periodic renewal.	Provisional: Valid for 3 years. Regular/Final: Valid for 5 years. Requires periodic renewal.
Forms Used	Form 10A (New/Provisional) / Form 10AB (Final/Renewal)	Form 10A (New/Provisional) / Form 10AB (Final/Renewal)

Pro Tip: You don't have to choose between them. You can, however, apply for both 12A and 80G simultaneously in a single application to maximise your NGO's funding potential.

Benefits of 12a and 80g registration

Key Benefits of 12A Registration

Your NGO's income utilized for charitable activities is 100% exempt from income tax.
Essential prerequisite for obtaining 80G approval, FCRA registration, and corporate funding.
Government departments and CSR teams require 12A status before releasing institutional grants.

Key Benefits of 80G Registration

Donor Tax Incentive: Boosts your NGO's credibility with high-net-worth individuals (HNIs) and retail donors.
Corporate CSR Readiness: Required by most companies before approving corporate social responsibility (CSR) budgets.
Frictionless Fundraising: Helps NGOs raise more funds with less resistance from prospects.

12A and 80G Registration Process Online

Both 12A and 80G registrations are now filed online through the Income Tax portal. Here is how the process works:

Log in to the income tax e-filing portal using your organisation's PAN credentials.
File Form 10A (for new registration) or Form 10AB (for re-registration or renewal)
Upload supporting documents, including constitutional documents, activity reports, and accounts.
The application is assigned to the jurisdictional Principal Commissioner of Income Tax (Exemption) or Commissioner of Income Tax (Exemption).
The authority may call for additional documents or conduct an inquiry if required.
Upon satisfaction, the authority issues a provisional or final registration order.
The registration number is updated on the income tax portal, and the organization can begin using its 12A or 80G status.

Both applications can be submitted simultaneously. If filed together, the 12A application is typically processed first.

If both applications are filed together, 12A is typically processed first. However, processing time is usually 30 to 90 days, depending on the authority and completeness of documents.

Documents Required for 12A and 80G Registration
For 12A Registration

Form 10A (for new applicants) or Form 10AB (for renewal or re-registration).
Registration certificate of the Trust, Society or Section 8 company.
Trust deed or MOA and AOA, as applicable.
PAN card of the organisation.
Last three years' accounts and balance sheets (for existing organisations).
Activity report for the last three years, if applicable.
List of trustees, directors, or governing body members with their PAN and Aadhaar.

For 80G Registration

Form 10A or Form 10AB, as applicable.
Registration certificate and constitutional documents (Trust deed, MOA).
PAN card of the organisation.
Details of donors and their addresses (for existing operations).
Last three years' ITR and audited accounts.
List of welfare activities and a progress report.
NOC from the property owner if the organisation does not own the registered office.
Utility bill (electricity or water bill) for address proof.

Note: The exact documents required depend on whether you are a new applicant or applying for renewal and the age and structure of your organization. We confirm the final list after reviewing your case.

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Checklist for 12A and 80G Registration

Applying for 12A and 80G Registration is easier when all the required documents and compliance requirements are in place. Use this checklist to ensure your NGO is ready before submitting the application.

Pre-Registration Checklist

✔ NGO Registration Certificate Ensure your Trust, Society, or Section 8 Company is legally registered.

✔ PAN Card of the NGO Obtain a PAN card in the name of the organization.

✔ Trust Deed / MOA & AOA / Society Bye-laws Keep the governing documents ready with clearly defined charitable objectives.

✔ Registered Office Proof Maintain a valid address proof such as a utility bill, rent agreement, or ownership document.

✔ NGO Bank Account Open a bank account in the name of the organization.

✔ Details of Trustees, Directors, or Governing Body Members Keep identity, address, and PAN details of all office bearers ready.

✔ Financial Records Prepare financial statements, receipts, and payment records (if the NGO has already started operations).

✔ Activity Report Maintain details or photographs of charitable activities carried out by the organization, if applicable.

Application Checklist

✔ Form 10A or Form 10AB Choose the correct application form based on whether you are applying for provisional registration, regular registration, renewal, or conversion.

✔ Digital Signature / EVC Ensure the application is verified using a valid Digital Signature Certificate (DSC) or Electronic Verification Code (EVC), as applicable.

✔ Supporting Documents Upload all required documents in the prescribed format on the Income Tax portal.

Post-Registration Checklist

✔ Download the Registration Certificates Save the 12AB and 80G registration certificates issued by the Income Tax Department.

✔ Update Donation Receipts Mention the 80G registration details on donation receipts issued to donors.

✔ Maintain Proper Books of Accounts Keep accurate financial records and supporting documents for future compliance.

✔ Comply with Income Tax Requirements File income tax returns and comply with the conditions applicable to 12AB and 80G registered organizations.

✔ Track Renewal Requirements Monitor the validity of your registration and apply for renewal or revalidation, if required, within the prescribed timeline.

Why Choose NGOExperts?

We work exclusively with NGOs, nonprofits, and social enterprises. We understand what the income tax exemption authority looks for in these applications, and we prepare files accordingly.

• End-to-end management of the 12A and 80G registration process online, including renewals

• Accurate document preparation to reduce the risk of rejection or delay

• Guidance on provisional-to-regular registration conversion and renewal timelines

• Human support over the phone whenever you need it, not just automated responses

About the Author

Aabha Garg

A TESOL/TEFL‑certified trainer and Content Strategist at NGOExperts. As a soft skills coach , I write in a warm, conversational tone—yet with the authority that founders and social entrepreneurs can trust. I exist to empower the non‑profit sector: helping organizations tell their stories with clarity, stay compliant, and build a strong, visible presence online.

Written by Aabha Garg. Last updated on Jul 8, 2026, 05:28 AM