80G Registration Process in India – Complete Guide

What is 80G Registration?

80G registration is a certification provided by the Income Tax Department of India to non-profit organizations (NPOs), trusts, and charitable institutions. It allows donors to claim tax deductions on their contributions under Section 80G of the Income Tax Act, 1961.

Benefits of 80G Registration

✔ Tax exemption for donors – Donors get 50% or 100% deduction on donations.

✔ Increased credibility – Enhances trust among donors.

✔ Encourages more donations – Tax benefits attract more contributors.

Eligibility for 80G Registration

✅ Must be a registered trust, society, or Section 8 company.

✅ Should operate for charitable, religious, educational, or social welfare purposes.

✅ Must not engage in profit-making activities.

✅ Must maintain proper books of accounts and file IT returns.

Types of 80G Certificates

1. 80G (50% deduction without qualifying limit) – Donors get 50% deduction (e.g., CRY, HelpAge India).

2. 80G (100% deduction without qualifying limit) – Full deduction (e.g., PM National Relief Fund).

3. 80G (50% deduction with qualifying limit) – 50% deduction up to 10% of donor’s gross income.

Step-by-Step Process for 80G Registration

Step 1: Register Your NGO

- Trust – Register under the Indian Trusts Act, 1882.

- Society – Register under the Societies Registration Act, 1860.

- Section 8 Company – Incorporate under the Companies Act, 2013.

Step 2: Obtain PAN & Open Bank Account

- Apply for a Permanent Account Number (PAN).

- Open a bank account in the NGO’s name.

Step 3: Maintain Proper Books of Accounts

- Keep records of donations, expenses, and activities.

- Ensure transparency in fund utilization.

Step 4: Apply for 12A Registration (Mandatory Before 80G)

- File Form 10A online via the Income Tax e-filing portal.

- Submit required documents (trust deed, PAN, financial statements, etc.).

- Approval takes 3-6 months.

Step 5: Apply for 80G Registration

- After getting 12A approval, file Form 10G for 80G.

- Attach:

- Trust/Society registration certificate

- 12A approval letter

- Audited financial statements

- Activity report

- List of donors (if any)

Step 6: Verification & Approval

- The Income Tax Department reviews the application.

- If approved, you receive an 80G certificate (valid for 5 years).

- Renewal is required before expiry.

Documents Required for 80G Registration

📄 Trust Deed / Society Registration Certificate / Section 8 Incorporation Certificate

📄 PAN Card of NGO

📄 Bank Account Details

📄 Audited Financial Statements (last 3 years)

📄 Activity Report (past 2-3 years)

📄 List of Governing Body Members

📄 Rent Agreement/Property Documents (if applicable)

Processing Time & Fees

⏳ 3-6 months for approval

💰 No government fee, but professional charges may apply (~₹5,000–₹15,000).

How to Check 80G Registration Status?

- Visit [https://incometaxindia.gov.in](https://incometaxindia.gov.in)