If your NGO does not have 12A and 80G, two things are happening quietly.
- You are paying income tax on surplus that could be exempt.
- Your donors get no deduction, so they hesitate before writing a larger cheque.
Both are fixable. 12A exempts your organisation; 80G gives your donors the incentive. NGOExperts files both online for trusts, societies and Section 8 companies and handles the renewals that catch most NGOs out three years later.
Need 12A and 80G Registration for Your NGO
Get expert assistance with 12A and 80G registration to help your NGO claim income tax exemption and enable donors to receive tax benefits.
Check your 12A/80G eligibility free—it takes 2 minutes
Send us your NGO name, structure (Trust / Society / Section 8) and city. We confirm eligibility and the exact document list within 24 hours.
Call +91 85957 66812 | support@ngoexperts.com | WhatsApp document check: wa.me/918595766812
What is 12A registration?
Section 12A, now administered through Section 12AB, lets a trust, society, or Section 8 company claim income tax exemption on income applied to its charitable objects. Without it, the Income Tax Department treats your surplus as taxable income — even if every rupee goes back into the work.
One correction to a claim you will see on a lot of NGO websites: 12A does not exempt everything automatically. The exemption applies to income applied to charitable purposes, and you must apply at least 85% of your income towards those objects in the year or accumulate the balance under the conditions the Act allows.
Validity: 12A is not a one-time registration
This is the single most common error in NGO tax content, and it costs organisations their exemption. Under the framework introduced by the Finance Act, 2020:
| Registration | Form | Validity | What happens next |
| Provisional 12AB | Form 10A | 3 years | Convert to regular registration by filing Form 10AB at least 6 months before it expires, or within 6 months of starting activities, whichever is earlier. |
| Regular 12AB | Form 10AB | 5 years | Renew by filing Form 10AB at least 6 months before expiry. The cycle repeats every 5 years. |
| Provisional 80G | Form 10A | 3 years | Same conversion route as 12AB, filed in parallel. |
| Regular 80G | Form 10AB | 5 years | Same 5-year renewal cycle as 12AB. |
There is no permanent 12A registration and no registration with "no fixed expiry" under the current framework. If a diary reminder is not set six months before your expiry date, set one today.
What 12A gives you
- Income tax exemption on income applied to your charitable objects, subject to the 85% application rule.
- A prerequisite for 80G approval, FCRA registration, and most institutional funding.
- Government departments and corporate CSR teams ask for it before releasing grants.
What is 80G registration?
Section 80G lets a donor deduct part of their contribution from their taxable income. It benefits your donors, not your NGO directly, which is exactly why it matters. An NGO with 80G is easier to raise money for.
What 80G gives you
- A tax incentive that makes larger gifts easier to ask for from individuals and from HNIs.
- CSR readiness — most companies check for it before approving a CSR budget.
- Less resistance in the fundraising conversation.
Important: what the 80G deduction actually is
The deduction is generally 50% of the amount donated, and it is capped by a qualifying limit of 10% of the donor's adjusted gross total income. Certain specified national relief and government funds attract a 100% deduction instead. Donors who opt for the regime under Section 115BAC cannot claim 80G unless they opt out for that assessment year.
Any page that says only "80G gives your donors a 50% deduction" is telling donors something incomplete about their own tax position. Donors should confirm their specific position with a Chartered Accountant before donating. This page is general information, not individual tax advice.
12A vs 80G: the difference in one table
The short version: 12A saves money for your NGO. 80G saves money for your donors. Most NGOs need both.
| 12A / 12AB registration | 80G registration | |
| Main benefit | Income tax exemption on your NGO's income applied to charitable objects. | Tax deduction for your donors on what they contribute. |
| Who benefits | Your NGO. | Your donors. |
| Tax impact | An exemption on income applied to charitable purposes, subject to the 85% application rule. | Generally 50% of the donation, capped at 10% of the donor's adjusted gross total income. |
| Why you need it | Required for government grants, CSR funding, and FCRA. | Needed to attract retail donors, corporate CSR teams, and institutional funders. |
| Validity | Provisional for 3 years. Regular 5 years, then renewable. | Provisional for 3 years. Regular: 5 years, then renewable. |
| Forms | Form 10A (new/provisional) and Form 10AB (final/renewal). | Form 10A (new/provisional) and Form 10AB (final/renewal). |
You do not have to choose. Both can go in as a single filing exercise on the portal, and doing them together saves a round of document collection.
Who should apply for 12A and 80G?
Any non-profit entity in India. Apply if you run or are setting up:
- A trust doing charitable, educational, religious, or community development work.
- A society registered under the Societies Registration Act.
- A Section 8 company formed for non-profit purposes.
- Any NGO planning to apply for domestic grants, CSR funding, or foreign contributions under FCRA.
- Any organization that accepts donations or wants to start.
Typical compliance timeline for a new NGO
| Stage | Timing | What happens |
| Entity registration | Month 0 | Trust deed, society registration, or Section 8 incorporation completed. |
| Provisional filing | Month 1–3 | Form 10A filed for 12A and 80G in parallel. |
| Provisional approval | Month 2–5 | 30–90 days of processing. A unique registration number is issued for both. |
| Operating period | Years 1–3 | The NGO operates under provisional registration. CSR and grant eligible. |
| Regular registration | Before year 3 ends | Form 10AB filed at least 6 months before provisional expiry or within 6 months of commencing activities—whichever comes first. |
| Renewal cycle | Every 5 years | Form 10AB is filed again 6 months before each expiry. |
CMS note: replace this table with the compliance timeline infographic. Alt text: "Compliance timeline for a new Indian NGO from registration through 12A and 80G provisional approval to the five-year renewal cycle."
Provisional vs regular registration
Every new NGO goes through two stages. Provisional is the learner's license. Regular is the full one — but even the full one expires.
| Provisional registration | Regular registration | |
| Who gets it | NGOs that have not yet started charitable activities or are newly formed. | NGOs converting from provisional and NGOs already operating. |
| Validity | 3 years from the assessment year for which it is granted. | 5 years. Not permanent. |
| Form filed | Form 10A | Form 10AB |
| Next step | Convert before expiry, or 6 months after starting activities — whichever is earlier. | Renew via Form 10AB, 6 months before expiry. |
| CSR/grant eligible | Yes, accepted by most funders. | Yes. The stronger form of approval. |
If your 12A or 80G was issued before April 2021
The Finance Act, 2020, required every NGO holding a pre-April 2021 registration to re-register under the 12AB system. If you never did, your exemption status may no longer be valid, and you may have been non-compliant for several assessment years without knowing. Send us your registration order, and we will check where you stand.
What the Income Tax Act, 2025, changes
The Income Tax Act, 2025, introduced the Registered Non-Profit Organisation regime under Sections 332 to 355, effective 1 April 2026. It replaces the 12A/12AB and 80G structure described on this page. Existing registrations carry across into the new regime rather than lapsing, and donor-deduction approval now sits inside the RNPO registration instead of a separate 80G certificate.
In practice, the vocabulary has not caught up. Corporate CSR checklists, grant application forms, and bank KYC packs still ask for "12A and 80G certificates." They mean your registered non-profit status. Keep both your RNPO registration and your legacy 12A/80G orders in the same folder and send both.
If you are unsure which regime your registration now sits under, or when your next filing falls due, ask us for a status check before you assume you are covered.
