If you run a registered NGO — whether as a Trust, Society, or Section 8 Company — obtaining 12A and 80G registrations should be at the top of your priority list. Without them, your NGO pays tax like any other entity, and donors don't get tax deductions, making fundraising significantly harder.
What is Section 12A?
Section 12A registration exempts your NGO's income from income tax, provided the income is applied toward charitable purposes. Without 12A, your NGO is taxed as an AOP (Association of Persons) at slab rates.
What is Section 80G?
Section 80G allows donors to your NGO to claim 50% or 100% deduction on their donations when filing their personal taxes. This is a massive fundraising advantage — donors actively seek 80G-registered NGOs.
Who Can Apply?
- Charitable Trusts (registered under the Indian Trusts Act)
- Societies (registered under the Societies Registration Act 1860)
- Section 8 Companies (registered under the Companies Act 2013)
The Registration Process
From FY 2021-22, the registration process was streamlined through Form 10A (new registration) and Form 10AB (renewal/modification), filed online on the Income Tax portal.
- File Form 10A within 3 months of NGO registration
- Attach Trust Deed/MOA, PAN, bank details, activity report, and financials
- Income Tax Department processes application in 3-6 months
- Provisional registration granted for 3 years; final registration after review
- Renewal required every 5 years thereafter
CSR-1 Bonus
Want to receive CSR (Corporate Social Responsibility) funding from companies? You'll also need to register on the MCA portal with Form CSR-1. This is mandatory under Companies Act for any NGO accepting CSR contributions.
Compliance After Registration
Once registered, you must file ITR-7 annually, maintain proper books of accounts, and retain donation receipts. Any major change in objectives or trustees requires filing a modification under Form 10AB.
Setting up a new NGO or looking to secure tax exemptions for your existing one? Explore our NGO registration services →