80G and 12A Registration for NGOs in India (2026): Eligibility, Process, Documents and Benefits
For any charitable trust, society, or Section 8 company in India, two income tax registrations are the foundation of tax-efficient operation: 12A and 80G. Together they exempt the organisation’s own income from tax and allow donors to claim a deduction on their contributions. This 2026 guide explains what 12A and 80G registrations are, who is eligible, the documents required, the step-by-step process on the income tax portal, the validity and renewal rules, and the benefits for both the NGO and its donors.
What is 12A registration?
Registration under Section 12A (now granted under Section 12AB following procedural changes) allows a charitable or religious organisation to claim exemption on its income under Sections 11 and 12 of the Income-tax Act. Without 12A, the surplus generated by an NGO would be taxed like that of any other entity. With it, income applied to charitable purposes is exempt, subject to the condition that at least 85% of income is applied towards the organisation’s objects each year.
In short, 12A is about exempting the NGO’s own income from tax.
What is 80G registration?
Registration under Section 80G benefits the donor rather than the NGO. When an organisation holds a valid 80G certificate, individuals and businesses that donate to it can claim a deduction (generally 50% of the donated amount, subject to qualifying limits) while computing their taxable income. This makes the organisation far more attractive to donors and is often essential for serious fundraising.
So the simple distinction is: 12A exempts the NGO’s income; 80G rewards its donors.
Who is eligible?
The following entities can apply for 12A and 80G registration:
- Charitable or religious trusts
- Societies registered under the Societies Registration Act
- Section 8 companies (non-profit companies) under the Companies Act, 2013
The organisation must exist for genuine charitable purposes such as relief of the poor, education, medical relief, preservation of the environment, or the advancement of any other object of general public utility. Certain conditions apply for 80G, including that the entity must not be for the benefit of any particular religious community or caste, its income and assets must be used only for charitable purposes, and it must maintain proper books of account.
Documents required
The exact list varies by entity type, but the core documents include:
- PAN of the organisation
- Trust deed, memorandum of association, or certificate of incorporation (as applicable)
- Registration certificate under the relevant Act (Societies Act, Companies Act, etc.)
- Details and PAN/Aadhaar of trustees, members or directors
- Bank account statement of the organisation
- Financial statements for the last three years (if already in operation)
- Note on the activities of the organisation
- Digital Signature Certificate (DSC) of the authorised signatory
Step-by-step registration process
Both registrations are applied for online on the income tax e-filing portal using Form 10A (for fresh or provisional registration) or Form 10AB (for renewal or conversion of provisional to regular registration).
- Log in to the income tax e-filing portal with the organisation’s credentials.
- Navigate to e-File, then Income Tax Forms, and select Form 10A or Form 10AB as applicable.
- Fill in the details of the organisation, its objects, trustees, and activities.
- Attach the required documents in the prescribed format.
- Verify and submit the form using a Digital Signature Certificate or EVC.
- The Commissioner (Exemptions) processes the application and, if satisfied, grants the registration order in Form 10AC (provisional) or 10AD (regular).
A new NGO usually gets provisional registration first, valid for three years, and then applies for regular registration.
Validity and renewal
Under the current framework, these registrations are no longer perpetual. The key timelines are:
| Registration type | Validity | Form |
|---|---|---|
| Provisional registration | 3 years | Form 10A |
| Regular registration | 5 years | Form 10AB |
| Renewal | Every 5 years | Form 10AB |
Provisional registration must be converted to regular registration by applying at least six months before it expires, or within six months of the commencement of activities, whichever is earlier. Regular registration is then renewed every five years. Missing these windows can interrupt the exemption, so tracking the dates is essential.
Benefits of 12A and 80G registration
- Income tax exemption: The NGO’s income applied to charitable purposes is exempt under 12A/12AB.
- Donor deductions: 80G lets donors claim a deduction, boosting the organisation’s fundraising appeal.
- Grant eligibility: Many government schemes, CSR funders and foreign donors require valid 12A and 80G registrations.
- Credibility: Registration signals legitimacy and transparency to stakeholders.
- FCRA readiness: These registrations are typically a prerequisite before seeking foreign contribution approvals.
Getting the forms, timelines and supporting documents right is critical, since an error can delay exemption for the whole organisation. If you would like professional help preparing and filing your 12A and 80G applications and staying on top of renewals, our team can manage the process along with your ongoing income tax compliance.
Frequently asked questions
What is the difference between 12A and 80G registration?
12A (now 12AB) exempts the NGO’s own income from tax, while 80G allows donors to claim a deduction on the amount they donate. An organisation usually applies for both together.
Can a newly formed NGO apply for 80G and 12A?
Yes. A new NGO can apply for provisional registration using Form 10A, which is valid for three years, and then convert it to regular registration through Form 10AB.
How long does 12A/80G registration remain valid?
Provisional registration is valid for three years and regular registration for five years, after which it must be renewed every five years by filing Form 10AB.
How much deduction can a donor claim under 80G?
Most donations to 80G-registered NGOs qualify for a 50% deduction, subject to the qualifying limit based on the donor’s income. Some specified funds allow a 100% deduction, but for typical NGOs the standard benefit is 50%.
Are these registrations done online?
Yes. Both 12A and 80G are applied for online on the income tax e-filing portal using Form 10A or Form 10AB, and the registration order is issued electronically.
