Section 80G of the IT Act makes provisions for the donations made under certain relief funds and charitable institutions to be treated as a deduction from the gross total income. It is advantageous to register an NGO in India due to several reasons. The main reason behind it is the rebate that NGOs can avail in income tax under two major sections- the 80G and 12A.

The first thing that an NGO should do is to get an exemption certificate, i.e, 12A registration. If the NGO is not registered, the receipts will be entitled to usual tax rates and the applicable beneficial exemptions can not be availed. Utilizing the society bylaw to register under 12A will also assist you in seeking grants from organizations or governments abroad as it suffices as a legitimate validation of the purposes and the existence of the NGOs. It is also worthy of note that regardless of whether an NGO is created as a trust, a non-profit company, or a society, it needs to seek a 12A certification in order to avail the tax exemption.

80G & 12A registrations are applied only to the Charitable Organizations and NGOs if they conform to the following conditions:

  • There should not be any income generated from the organization.
  • Such organizations must not utilize their income or assets for any purpose other than doing charity.
  • A regular book of account in favor of the expenses and receipts must be maintained.
  • The governing body of the organization or the trustees must not be involved in deriving any undue benefits from the funds.
  • For business-related incomes, the organization should be maintaining a distinct book of accounts. In addition to that, the donations accepted by the NGOs should not be utilized for such businesses.
  • They should either be a charitable trust or a registered society.
  • No particular religion or caste should be benefited by such an organization.

Documents Required for NGO/80G/12A Registration

Documents Needed To File For 80G Registration

The documents required to file for 80G registration are as follows:

  • Registration certificate and MoA(for Section 8 companies) and Societies. If it is a Trust, a Trust Deed is required.
  • No objection certificate from the owner of the property where the registered office of the Institution is situated.
  • A copy of the PAN of the NGO
  • Form 10G
  • Copy of Utility Bills- Water bill, electricity bill, or house tax receipt
  • The list of donors with PAN and address
  • The documents related to Book of Accounts and IT Returns and the(last 3 years)
  • Welfare activities in progress & the report for the last three years
  • A detailed list of the Board of Trustees
  • Original MoA, RC, or Trust Deed.

Documents Needed For 12A Registration

  • Documented evidence of the creation of the NGO or Trust(Registration Certificate & Memorandum of Association [MOA] of a society/ Trust Deed of a Trust)
  • Certificate of incorporation and copies of AoA and MoA of the company(Section 8 companies)
  • Bank account statement(3-years) of the trust.
  • Form 10A.
  • PAN of the organization.

If you are looking for 80G or 12A registration, KBP Advisory & Tax Consultancy can be your trusted partner in obtaining the registration for your organization in the easiest and simple way possible.

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