The 80G Act is a part of India’s tax laws that encourages people to donate to charities, NGOs, and other non-profit organizations by giving them a tax benefit. When you donate to an organization registered under 80G, you can claim a deduction on your taxable income, which means you pay less tax. Depending on the organization, you can get a 50% or 100% deduction on the amount you donate.

Eligibility Criteria for 80G Registration

To get 80G registration, an organization must meet these conditions:

• Non-Profit Organization – Must be a Trust, Society, or Section 8 Company.
• Charitable Purpose – Should work for education, healthcare, poverty relief, or other social causes.
• No Profit Distribution – Funds should be used only for charitable activities.
• Proper Financial Records – Must maintain audited financial statements.
• No Religious or Political Links – Should not engage in political or religious activities.
• Legal Registration – Must be registered under the Trusts Act, Societies Act, or Companies Act.
• PAN Card – Should have a valid PAN issued by the Income Tax Department.
• Tax Compliance – Must file income tax returns regularly.

Documents required for 80G Registration

• Form 10G, 10A OR 10AB (Application form)
• Certificate of Incorporation (Proof of NGO registration)
• MOA (for Societies/Section 8 Companies) or Trust Deed (for Trusts)
• PAN Card of the NGO
• Utility Bills (Water, electricity, or house tax receipts)
• NOC from Owner (If office is on rented property)
• List of Board Members/Trustees
• Donor Details (Names, addresses, PANs)
• Welfare Activities List (Proof of NGO’s social work)

Validity of 80G Registration

When an NGO applies for 80G registration, it initially gets a provisional registration for three years.
Before the three-year period ends, the NGO must apply for renewal to continue offering tax benefits to donors.

Renewal Process & Validity

After the first renewal, the 80G certificate is valid for five years.
Every five years, the NGO must reapply for renewal to maintain its 80G status and keep benefiting donors.

Key Points to Remember

Provisional Registration: Valid for 3 years.
Post-Renewal Validity: 5 years after the first renewal.
Ongoing Renewal: Required every 5 years to stay compliant.

80G/12AA Service Fees - Rs. 30,000/-