80G Certificate & 12A Registration under Income Tax Act

An NGO itself is registered under section 80G. If a Donor is making the donation to the NGO, Donor will get exemption of 50% of donation amount from taxable income. An NGO has to obtain approval from income tax department under section 12A, which has a lifetime validity and then 80G registration shall be granted by the Income Tax department with validity for 2-3 years.

Requirements for the eligibility of 80G certificate

•  NGO should have principal objective for charitable purposes and entire, incomes should be from donations. If in case, NGO has a business income then the trustee of an NGO should separate books of accounts to ensure that NGO should not divert donations received for the purpose of such business.
•  Bylaws of the NGO must contain that spending the income or assets should be exclusively for the purpose of charity.
•  NGO should not be formed with the benefit of a particular religious community or caste.
•  Proper books of accounts of the NGO should be maintained, including its receipts and expenditures.
•  Mandatory registration of NGO's bye laws

Registration for 80G Certificate

Approval in 3 to 6 Months

•  INC 1- for approval of the name
•  INC12 – for issuing a license as sec-8 Company.
•  INC 13 – memorandum of association.
•  INC 7 – for incorporation of the company.
•  INC-22 – registered office of the company.
•  INC -12 –for an appointment of the directors.

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