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Importance of 12A and 80G Registration: Guide to 12A and 80G Registration


Running an NGO can be an incredibly fulfilling experience, as it allows individuals and groups to make a positive impact on society. However, it is essential to recognize that NGOs require a significant amount of effort and dedication to keep running. One crucial aspect of managing an NGO is understanding the rules and regulations that apply to charitable organizations.


What is an 80G Registration

NGOs can get a special registration called 80G under the Income Tax Act,1961. This registration helps donors get tax deductions on the donations they make to the NGO. If an NGO has 80G registration, they can give donors a special receipt that can be used to claim tax deductions on their income tax returns


What is 12A Registration

NGOs can get a special registration called 12A under the Income Tax Act, 1961. This registration is given to NGOs that are registered as trusts or societies and it allows them to get tax exemptions on the income they earn. If an NGO has 12A registration, they don't have to pay income tax on the income they earn, as long as the income is used for charitable or religious purposes


Why is 12A registration required for NGOs?

Getting 12A registration is beneficial for NGOs because it allows them to receive tax exemptions on their income. This means that NGOs can use more of their money for charity rather than paying taxes to the government. Moreover, having 12A registration helps NGOs to gain credibility and trust from donors and supporters as it indicates that the government acknowledges them as a charitable organization


Why is 80G registration required for NGOs?.

Obtaining 80G registration is highly significant for NGOs because it facilitates the process of raising funds from donors. Donors are more inclined to donate to NGOs if they are aware that their donations qualify for tax deductions. This registration not only encourages donors to contribute to the cause but also enhances the credibility and legitimacy of the NGO among its supporters. The recognition of the NGO by the government as a charitable entity through 80G registration assures donors that their donations are utilized for a noble cause. This increased trustworthiness can lead to more donations, allowing the NGO to serve its beneficiaries more effectively.


Recent news

It is important to note that the Finance Act, 2020 amended the provisions of the Income Tax Act related to registration under Section 12A/80G. As per the amended sections, all registered NGOs are required to renew their registrations every five years. The Central Board of Direct Taxes (CBDT) notified the forms and procedures for renewal of these registrations on March 26, 2021.All registered NPOs having registration under the said sections are required to renew their registration of 12A and 80 G


What are the Documents Required for the12 A & 80G Registration?
  • MoA and Registration certificate in case of Section 8 companies and Societies and a Trust Deed in case of a Trust

  • Rental Agreement of the premise (In case of a rented premise)

  • Bank Statement of the trust

  • A copy of the PAN of the NGO

  • Aadhaar, PAN & Photo of all the trustees/members

  • Mobile number & Email IDs of all the trustees/members

  • Mandatory Requirement of Darpan Id

Obtaining the 12A and 80G registrations is critical for NGOs to ensure that they receive tax exemptions and can allocate their income towards charitable purposes. It is essential to comply with the necessary regulations and renew these registrations every five years to maintain their validity


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