In the competitive philanthropic landscape of Delhi, 12A and 80G registrations (provisional and permanent) are not just legal formalities but strategic assets that define an NGO's success.
HNI Donor Attraction: it makes NGOs an attractive destination
Central Government Grant Eligibility: NGOs can apply for grants at the ministry level.
In Delhi NGOs, 100% of voluntary contributions and grants are exempt from income tax.
| Benefit | For NGO | For Donors |
| Tax Savings | Full income exemption on charitable use | 50% deduction (no limit for some causes) |
| Funding Boost | CSR eligibility (e.g., Rs. 1.5 lakh crore potential) | Easier giving, higher amounts |
| Credibility | Must-have for banks/grants | Proof of legit cause |
| Type | Validity | When to Apply | Key Requirements |
| Provisional | 3 years | New NGOs (Form 10A) | Basic docs + objects |
| Permanent | 5 years (renewable) | 6 months pre-expiry (Form 10AB) | Activity proof + finances |
| Document | Purpose | Notes |
| PAN Card | ID proof | Mandatory |
| Trust Deed/MOA/AOA | Objects clause | Self-attested |
| Reg. Certificate | Legal existence | From Sub-Reg/ROC |
| Activity Report | Proof of work | Last 1-3 years |
| Financials | Audited BS/P&L | If available |
| Trustee Details | PAN/Aadhaar | All members |
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