80G Registration - Give Your Donors a Tax Deduction

80G registration is an approval from the Income Tax Department that allows donors to your NGO to claim a tax deduction on their contribution. It benefits your donors' tax position, not the NGO's own income - that is covered separately under Section 12A/12AB.

In practice, yes - 80G eligibility is built on the entity already being, or simultaneously becoming, a recognised charitable body under 12A/12AB. Most NGOs apply for both together rather than applying for 80G in isolation.

It depends on the specific clause under which your NGO is registered - donations may qualify for a 50% or 100% deduction, and some categories are subject to a qualifying limit (a percentage of the donor's adjusted gross total income) while others are not. Your 80G certificate specifies which applies.

Form 10A is used for a fresh application (including migration of an old 80G registration) and for first-time provisional registration. Form 10AB is used to convert provisional 80G registration to regular registration, or to renew an expiring regular registration.

New NGOs typically receive provisional 80G registration first, valid for 3 years. Once the NGO has some activity history, it applies via Form 10AB to convert to regular registration, which is typically valid for 5 years and must be renewed before expiry.

No, there is no government fee for 80G registration itself. It is filed directly on the income tax e-filing portal. Professional service fees, like ours, cover clause identification, drafting, and filing correctly.

Provisional registration is granted to new NGOs without a track record of activity, typically valid for 3 years. Regular registration is granted once the NGO has demonstrated actual charitable activity, typically valid for 5 years, and is obtained by converting from provisional status via Form 10AB.

A registered trust deed, society registration certificate and bye-laws, or Section 8 company incorporation documents, PAN of the entity, proof of 12A/12AB registration, details of trustees/members/directors, and a note describing the NGO's activities.

Form 10BD is an annual statement of donations received that NGOs with 80G registration must file with the Income Tax Department, after which they issue Form 10BE certificates to individual donors so those donors can claim their deduction. This is a recurring obligation after registration, not a one-time filing.

Yes. A newly formed trust, society, or Section 8 company can apply for provisional 80G registration soon after formation (alongside 12A/12AB), even without prior activity history - provisional registration is designed for exactly this situation.

If provisional or regular 80G registration lapses without timely renewal via Form 10AB, donors can no longer claim a deduction on contributions made after expiry until the NGO reapplies and is re-registered - this can materially affect fundraising.

Most companies making CSR contributions treat a valid 80G certificate as part of their standard due diligence before releasing funds, alongside 12A/12AB registration, since it affects the tax treatment on the company's own side as well.

No. 80G is meant for entities operating for genuine public charitable, religious, or public-benefit purposes. A trust set up primarily for the benefit of specific family members or a closed group of individuals does not qualify.

No. The deduction percentage (50% or 100%) and whether a qualifying limit applies depends on the specific clause under which the donee institution is registered, which in turn depends on the nature of the NGO's activities and objects.

Yes. Section 8 companies incorporated under the Companies Act, 2013 for charitable, religious, or public-benefit purposes are eligible for 80G registration on the same basis as trusts and societies, provided they also hold or are applying for 12A/12AB registration.