80G & 12AA Registration for NGOs

80G and 12AA are crucial registrations under the Income Tax Act that provide tax exemptions to NGOs and tax benefits to donors. K-Tech Services provides expert assistance in obtaining these certificates for your trust, society, or Section 8 company.

What is 12AA Registration?

12AA registration is granted by the Income Tax Department to NGOs, making them eligible for tax exemption on their income. Once registered under Section 12AA, the NGO's income is exempt from income tax, subject to certain conditions.

What is 80G Registration?

80G registration allows donors to claim a deduction on donations made to your NGO. Under Section 80G, donors can claim 50% to 100% deduction on their taxable income, which encourages more donations to your organization.

Benefits of 12AA & 80G Registration

• Complete income tax exemption for the NGO (under 12AA)
• Donors get tax benefits (under 80G)
• Attracts more donations and corporate funding
• Enhances credibility and trust among donors
• Eligible for government and international grants
• Donations can be received through various platforms

Documents Required

• Registration certificate of Trust/Society/Section 8 Company
• Trust Deed / MOA & Bye-laws
• PAN Card of the NGO
• Registered office address proof
• List of trustees/members with their details
• Financial statements for the last 3 years (if available)
• Details of activities conducted by the NGO

Registration Process

1. Application filing in Form 10A (for 12AA) and Form 10G (for 80G)
2. Submission of required documents to Income Tax Department
3. Physical verification or online scrutiny by IT officials
4. Response to any queries or notices
5. Approval and issuance of registration certificates

Important Points to Note

• 12AA registration is valid for lifetime
• 80G registration is valid for 5 years (renewable)
• Annual filing of income tax returns is mandatory
• Donors can claim 50% deduction on donations (subject to limits)