12A and 80G Registration in India
12A and 80G are two separate registrations under the Income Tax Act, 1961, available to NGOs, Trusts, and Section 8 Companies. 12A registration exempts the organization's income from tax, while 80G registration allows donors to claim a tax deduction on their donations — making the NGO more attractive to funders. Both are filed together via Form 10A on the income tax e-filing portal.
What Are 12A and 80G Registration?
12A registration exempts an NGO's (Trust, Society, or Section 8 Company's) income from income tax, provided that income is applied toward the organization's charitable objectives rather than distributed as profit. Without 12A, an NGO's surplus income is taxable just like any other entity's.
80G registration allows donors to claim a deduction on their taxable income for donations made to the NGO — typically 50% of the donated amount, subject to limits. This is a powerful fundraising tool, since donors are significantly more likely to contribute to an 80G-registered organization.
Both registrations are only available to NGOs that are already legally registered — as a Trust, Society, or Section 8 Company — and both must be renewed periodically under the current provisional-then-regular registration framework introduced by recent Finance Act amendments.
Documents & Eligibility Required
Step-by-Step Process to Get 12A and 80G Registration
- 1Ensure the NGO is already registered as a Trust, Society, or Section 8 Company, with PAN in hand.
- 2Compile foundational documents — registration certificate, Trust Deed/MOA-AOA, PAN, and details of trustees/directors.
- 3File Form 10A on the income tax e-filing portal for provisional 12A and 80G registration (applicable to newly registered NGOs).
- 4Receive provisional registration, typically valid for 3 years from the date of approval.
- 5Begin charitable activities and maintain financial records — provisional registration is meant to let the NGO demonstrate genuine activity.
- 6File Form 10AB for regular registration before the provisional period expires, along with activity reports and financial statements.
- 7Receive regular 12A and 80G registration, valid for 5 years, after which renewal via Form 10AB is required again.
12A/80G vs Related NGO Registrations
Frequently Asked Questions
12A registration exempts the NGO's own income from income tax, while 80G registration allows the NGO's donors to claim a tax deduction on the amount they donate — the two serve different beneficiaries and are typically applied for together via the same Form 10A.
Yes, a newly registered NGO can apply for provisional 12A and 80G registration immediately after incorporation via Form 10A, which is granted for 3 years without requiring a prior activity track record.
Donors can typically claim a deduction of 50% of the donated amount, subject to a qualifying limit based on the donor's gross total income, though certain notified funds allow 100% deduction — the exact percentage depends on the specific 80G approval granted to the NGO.
No, it is not permanent. Provisional registration lasts 3 years, and regular registration (after filing Form 10AB) lasts 5 years, after which the NGO must apply for renewal again before expiry to continue enjoying the tax benefits.
Yes, registration can be cancelled by the Income Tax Department if the NGO fails to apply its income toward charitable objectives, violates conditions of registration, or fails to file the required renewal (Form 10AB) before expiry.
While not always a strict legal prerequisite, having 12A and 80G registration in place significantly strengthens an NGO's FCRA application, since it demonstrates the organization's legitimacy and compliance track record to the Ministry of Home Affairs. ---
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This guide is reviewed by practicing Chartered Accountants and Company Secretaries at Seedan Group with hands-on experience in Indian business registration and compliance. Content is for general guidance and updated as regulations change.
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