12A & 80G Registration
Exempt the NGO, and make the donation deductible.
These are two separate registrations doing two different jobs. 12A exempts the NGO's own income from tax. 80G lets a donor deduct half of what they give, which is what makes fundraising materially easier.
Since 2021 both are provisional for three years first, then have to be revalidated in Form 10AB. Missing the revalidation window means the exemption lapses and the organisation is taxed as an ordinary entity.
Applications are refused most often for objects that are not exclusively charitable, or for accounts that do not show the activity claimed.
What is included
- Form 10A or 10AB application
- Objects reviewed against section 2(15)
- Activity report and accounts compiled
- Departmental queries answered to grant
What we need from you
- Trust deed, MOA or society memorandum
- PAN of the organisation
- Accounts for up to three prior years
- Activity report and details of the trustees
Questions
What is the difference between 12A and 80G?
12A exempts the NGO from paying tax on its own income. 80G gives the donor a deduction, usually 50% of what they gave. An NGO needs 12A to be exempt and 80G to be attractive to donors — most apply for both together.
Also in Licences & registrations
Talk to us
Get started with 12A & 80G Registration
Tell us a little about the business and a chartered accountant will call you back. You will get a firm quote before any work begins.
- A qualified accountant on the call, not a call centre
- A firm quote before any work begins
- Your details are never sold or shared