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80G & 12A Registration

80G & 12A Registration Services
Tax Exemption for NGOs & Charitable Organizations

Get tax exemption certificates for your NGO under Section 12A and 80G of the Income Tax Act. Enable your organization to receive tax-exempt income and provide donors with tax deduction benefits.

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Section 12A Registration
Section 80G Registration
Tax Exemption Benefits
Donor Tax Deductions
Government Grants Eligibility
FCRA Registration Benefits
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Registration Overview

80G & 12A Registration Overview

India's NGOs are registered for a range of social, humanitarian, and developmental objectives. One of the main benefits of registering an NGO in 2025 is getting tax exemptions, especially through two major certifications—12A and 80G under the Income Tax Act. These certifications not only lower the tax liability of the company but also motivate contributors by providing tax deductions.

Whether you are starting a nonprofit, donating to one, or actively running one, you have to know how 12A and 80G registrations operate and why they are absolutely vital for financial stability and credibility.

12A Registration

12A Registration

12A registration is an exemption taken by most trusts at one time, including incorporation after the exemption from income tax inclusion. Section 8 Companies, trusts and NGOs that have 12A registration enjoy an exemption from paying income tax on the surplus income of the Trust or NGO.

12A is exempt from paying income tax based on registration, trusts, NGOs, and other Section 8 companies. NGOs are organizations for charitable and non-profit activities. However, they have income, and if not registered under Section 12A of the Income Tax Act, they will have to pay tax at the usual rates.

Income Tax Exemption

Income will be exempted from taxation

Government Grants Eligibility

Organisation becomes eligible to receive government, abroad and various private sector grants

FCRA Registration Benefits

Benefits of FCRA Registration become available

80G Registration Eligibility

Organizations registered under 12A are also eligible for availing of benefits under section 80G

80G Registration

80G Registration

80G Registration under Section 80G of the Income Tax Act provides benefits to the donor of an NGO. The donor gets financial benefits in the taxable amount of their income. The Income Tax Department issued the 80G certificate to a non-governmental organization (NGO), a charitable trust, or a section 8 company.

The donor receives a tax rebate of 50% on donating to such an organization, as they become eligible to withdraw such amount from their total gross income.

Donor Tax Deduction

A donor can avail deduction from their taxable income

Attracts Donors

Attracts the donor to donate due to tax benefits

Foreign Contributions

Getting an 80G Registration also facilitates seeking foreign contributions

Government Funding

Only an NGO with 12A and 80G registration is eligible for government funding

Enhanced Credibility

80G registration gives your NGO a promising prospect, enhancing its goodwill and confidence

Eligibility Criteria

12A Registration Eligibility
  • Charitable Trusts
  • Religious Trusts
  • Societies
  • Section 8 Companies
  • Not applicable to Private or Family Trust
80G Registration Eligibility
  • Donations made to charities are prescribed under category 80G
  • The NGO shall be duly registered under the Act
  • Prior requirement is obtaining registration under Section 12A
Required Documents

Documents Required

12A Registration Documents
  • Documental confirmation of the creation of the Trust or NGO (Trust Deed of a Trust; Registration Certificate and MOA of a society)
  • Section 8 companies require certificate of incorporation and copies of the MoA and AoA
  • Form 10A
  • Three-year bank account statement of the Trust
  • PAN of the organization
80G Registration Documents
  • MoA and Registration certificate (Section 8 companies and Societies) / Trust Deed (Trust)
  • No objection certificate from the owner of the property where registered office is situated
  • Form 10G
  • Copy of the PAN of the NGO
  • Copy of Utility Bills (electricity bills, water bills or House Tax Receipt)
  • List of the donors, along with their addresses and PAN
  • Income tax returns and book of accounts for the past three years
  • List of welfare activities and progress report for the last 3 years
  • Detailed list of Board of Trustees and original RC, MoA, or Trust Deed
Registration Process

Step-by-Step Registration Process

Comprehensive process for obtaining both 12A and 80G registration certificates

1
12A Registration Application

Submit Form 10A to Income Tax Commissioner

  • One-time registration process
  • NGO must be registered under Income Tax first
  • Application in Form 10A to Income Tax Commissioner
  • Include all required documents and trustee details
2
80G Registration Application

Apply for 80G certificate after 12A approval

  • Prior requirement: 12A registration
  • Apply to Commissioner of Income Tax (Exemption)
  • Submit Form 10G with required documents
  • On-premise inspection by Income Tax department
3
Verification & Inspection

Income Tax officials verify documents and premises

  • Document verification process
  • On-site inspection of NGO office
  • Additional documents may be requested
  • Satisfactory verification required for approval
4
Certificate Issuance

Receive 12A and 80G certificates

  • Written order by Commissioner
  • Certificate issued upon satisfaction
  • Process takes 3-4 months typically
  • Registration valid for specified period
NGO Registration Types

How to Register an NGO?

The registration process of an NGO in India can be done in three ways under different Acts

Trust Act

Register under Trust Act with minimum 2 trustees

  • Minimum 2 trustees required
  • Trust deed document needed
  • Apply to charity commissioner or registrar's office
  • Various state Trust Acts available
Society Act

Register as society with minimum 7 members

  • Minimum 7 members required
  • Memorandum of Association needed
  • Rules & Regulations document essential
  • State-specific Society Acts apply
Section 8 Company Act

Register under Companies Act with minimum 3 members

  • Minimum 3 members required
  • MOA & AOA documents needed
  • No stamp paper required
  • Regulation documents essential
Frequently Asked Questions

Frequently Asked Questions

Get answers to common questions about 80G & 12A registration

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Get tax exemption certificates for your NGO and enable donors to claim tax deductions. Connect with our experts for comprehensive registration services and government compliance.