80G Registration

• Charitable Trusts and Religious Trusts with valid 12A registration
• Non-Governmental Organisations (NGOs) with at least 1–3 years of charitable activity
• Section 8 Companies incorporated under Companies Act 2013 for non-profit purposes
• Societies registered under Societies Registration Act 1860 with charitable objectives
• Institutions established for charitable purposes with proper books of accounts

• Registration Certificate of the NGO (Trust / Society / Section 8 Company)
• PAN Card of the organisation
• Trust Deed / Memorandum of Association / Articles of Association (self-certified copy)
• Audited Financial Statements for last 3 years
• Valid 12A Registration Certificate (mandatory prerequisite)
• Activity Report detailing charitable work and beneficiaries
• Form 10AC duly filled and signed with DSC
• Governing body member list with identity proofs
• Bank account details with cancelled cheque

1. Visit Income Tax e-Filing portal (incometax.gov.in)
2. Log in using organisation's PAN credentials
3. Navigate to e-File → Income Tax Forms → Form 10AC (80G application)
4. Fill complete organisation details, activities, and financial information
5. Upload all mandatory documents in prescribed format
6. Submit electronically using Digital Signature Certificate
7. Track status using acknowledgement number
8. Respond to any queries raised by the Commissioner of Income Tax
9. Download 80G certificate upon approval

• 100% deduction without qualifying limit — Donations to PM National Relief Fund, National Defence Fund, etc.
• 50% deduction without qualifying limit — Donations to approved charitable trusts (Section 80G(2)(a))
• 100% deduction with qualifying limit — Donations to certain specific institutions (10% of adjusted gross income limit)
• 50% deduction with qualifying limit — Donations to general approved charities (10% of adjusted gross income limit)
• Important: Cash donations exceeding Rs.2,000 are NOT eligible for 80G deduction — must be via banking channels

• Provisional Registration: Valid for 3 years for newly registered organisations
• Permanent Registration: Valid for 5 years for organisations with established track records
• Renewal Application: Form 10AB must be filed at least 6 months before expiry
• Processing Time: 30–90 days for approval by Commissioner of Income Tax
• MFiling: Starting from Rs.9,899 inclusive of 12A and 80G simultaneous applications

Q: What is the qualifying limit for 80G deductions?
For donations with a qualifying limit, the deductible amount cannot exceed 10% of the donor's adjusted gross total income. Donations to PM National Relief Fund etc. have no qualifying limit.

Q: Can an NGO have both 12A and 80G registrations simultaneously?
Yes — and it is strongly recommended. Both applications can be filed simultaneously through the Income Tax portal, and many organisations obtain both provisional registrations in the same application cycle.

Q: What documents must donors collect to claim 80G deductions?
Donors must collect a receipt containing: organisation name, PAN, and 80G registration number; donation amount, date, and mode of payment; Form 10BE (mandatory from FY 2021-22 onwards). Cash donations above Rs.2,000 are ineligible regardless of receipt.