80G and 12A Registration

80G and 12A registrations are provisions under the Indian Income Tax Act, which provide tax benefits to non-profit organizations, including Section 8 Companies, for their charitable activities.Obtaining 80G and 12A registrations can help non-profit organizations raise funds and attract donors by providing tax benefits to them. It can also help them achieve their charitable objectives by making their operations tax-efficient.
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Overview of 80G and 12A Registration

What is an 80G Certificate?

The Income Tax Department issues an 80G Certificate to a non-governmental organization (NGO) such as a charity trust or a Section 8 Corporation. The 80G Certificate is given to encourage donors to provide money to non-profit organizations. Furthermore, when a donor makes a donation to such an organization, they are allowed to deduct that amount from their Gross Total Income, which results in a tax exemption of 50%. In order to qualify for the exemption, the donor must also submit a stamped receipt for the donation. The name of the donor, the date of the donation, and the organization’s PAN must all be included on the receipt.

What is 12A Registration?

Trusts, NGOs, and Section 8 Companies are all eligible for a one-time tax exemption under Section 12 A of the Income Tax Act of 1961. Organizations with a Section 12A registration are free from paying taxes on their surplus income.

Non-governmental organizations (NGOs) are charity and non-profit organizations. They do, however, earn money and must pay tax at regular rates if they are not registered under Section 12A of the Income Tax Act.

Only NGOs and Charitable Organizations that meet the following criteria are eligible for the 80G and 12A registrations:

  • They must not have a source of revenue from a business.
  • They should be a registered society or a charity trust.
  • Furthermore, such organizations should not use their assets or income for anything other than charitable purposes.
  • They must also keep track of their receipts and expenses in a regular book of accounts.
  • The trustees, or any other governing body, should not be involved in obtaining excessive benefits from this money.
  • They should not serve the interests of any one caste or religion.
  • In addition, the organization should have a separate book of accounts for business-related income. The NGO’s donations, on the other hand, must not be used for such ventures.

Advantages of 80G and 12A Registration

Tax benefits to donors 80G registration allows donors to claim tax deductions on the donations made to the registered non-profit organization. This can incentivize donors to contribute more towards the organization’s charitable activities
Tax exemption on income 12A registration allows non-profit organizations to claim tax exemption on their income, which can be used for the promotion of their charitable activities. This can help the organization to utilize its resources effectively and achieve its charitable objectives
Increased credibility Obtaining 80G and 12A registrations can enhance the credibility of the non-profit organization, as it indicates that the organization has met certain standards and compliances laid down by the Income Tax Act
Enhanced donor trust With 80G and 12A registrations, donors can be assured that their donations will be utilized for genuine charitable activities, as the organization is subject to certain regulations and reporting requirements
Improved visibility Non-profit organizations with 80G and 12A registrations are listed on the Income Tax Department’s website, which can increase their visibility and credibility among donors and the general public

Registration Process

Procedure for registering for the 80G :

  • Apply for an 80G certificate with the relevant documentation to the Commissioner of Income Tax (Exemption) in the entity’s jurisdictional area.
  • After the form and supporting documentation for 80G registration are submitted, the Income Tax Department conducts an on-site examination.
  • However, if they appear inappropriate or anything is missing, the Income Tax Officials may request additional documents or evidence.
  • The Commissioner issues an 80G certificate to the institution after satisfactory verification of documentation and the NGO’s office.

Note: The validity of an 80G Certificate is for the institution’s lifetime.

Procedure for 12A Registration Online in India :

  • As per Rule 17A of the Income Tax Act of 1961, you must file an application in Form 10A.
  • The application must be completed according to the Jurisdictional Commissioner of Income Tax requirements (Exemptions).
  • After receiving the Form and papers, the Commissioner verifies the authenticity of the organization’s activities. He can also request further documents or information if he believes it is essential.
  • The Commissioner issues a written order granting 12A Registration based on the satisfactory report. If the Commissioner is not satisfied, the application will be rejected, and the applicant will be given an opportunity to be heard.

12A Registration can be revoked at any moment if the organisation can show that it is engaged in the following activities:

  • If it goes against the organization’s mission.
  • If the entity isn’t legitimate.
  • If a specific caste or religion is benefited by the organisation.
  • If the funds and contributions are being used for illegal activities.
  • If the institution’s financial gain or income is used to benefit a certain group of people or a single person.


Required Documents

Documents Required for the 80G Registration:

  • In the case of Section 8 corporations and Societies, a MoA and Registration Certificate are required, as well as a Trust Deed in the case of a Trust.
  • Certificate of no objection from the owner of the property where the Institution’s registered office is located.
  • Form 10G.
  • A copy of the NGO’s tax identification number.
  • Copy of utility bills, such as electric, water, or property tax receipts.
  • A list of the donors, with their addresses and PAN numbers.
  • The records pertain to the last three years’ income tax returns and books of accounts.
  • The following is a list of current welfare activities as well as a three-year status report.
  • The Board of Trustees is listed in detail.
  • RC, MoA, or Trust Deed from the beginning.

Documents Required for the 12A Registration:

  • Documentary documentation of the Trust or NGO’s formation (Trust Deed, Registration Certificate, and Memorandum of Association (MOA) of a society).
  • Section 8 enterprises must submit a certificate of incorporation as well as copies of their MoA and AoA.
  • Form 10A.
  • The Trust’s three-year bank account statement.
  • The organization’s PAN.

FAQ's 80G and 12A Registration :-

The Income Tax Department issues an 80G Certificate to a non-profit or non-legislative organisation (NGO), a charitable trust, or a Section 8 corporation. The purpose of the 80G pledge is to encourage a growing number of people to donate to charitable organisations.
Trusts, NGOs, and other Section 8 organisations are exempt from paying annual assessments due to their 12A registration. NGOs are essentially non-profit organisations dedicated to charitable and non-profit activities. They do, however, get a salary and, if not classified under section 12A of the Income Tax Act, would be forced to pay tax at ordinary rates.
Some gifts meet all standards for a half or full assessment conclusion, while others meet the criteria for a comparable conclusion up to a maximum restriction of 10% of the citizen’s Adjusted Gross Total Income.
Donations made in cash or by cheque are eligible for duty deductions, however, all donations are not eligible for tax reductions. Tax reductions can be assured only on specific gifts, such as those made to suggested assets and enterprises. A receipt issued by the beneficiary trust, known as the donee, is an absolute requirement for arguing justification under Section 80G.
The Income Tax Department grants trusts and other not-for-profit organisations 12A registration, which is a one-time registration. The registration is for the aim of being excluded from paying income tax. 12A registration is usually requested shortly after incorporation.

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