12A & 80G


An NGO can avail income tax exemption by getting itself registered and complying with certain other formalities, but such registration does not provide any benefit to the persons making donations. The Income Tax Act has certain provisions which offer tax benefits to the "donors". All NGO's should avail the advantage of these provisions to attract potential donors. Section 80G is one of such sections. If an NGO gets itself registered under section 80g then the person or the organisation making a donation to the NGO will get a deduction of 50% from his/its taxable income. If an ngo gets registered under 12A and 80g, then only it is applicable for any government funding. A newly registered ngo can also apply for 80g registration. The following documents are required for 80g registration.


  • Copy of Registration certificate of the ngo and its bye-laws
  • Copies of Detail of activities since its inception or last three years whichever is less
  • Copies of audited accounts of the institution/NGO since its inception or last 3 years whichever is less.
  • Copy of Pan Card of the ngo
  • Details of the members of the ngo


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