12A and 80G Registration for NGOs: Complete Guide

Registering a trust, society or Section 8 company does not by itself make it tax-free. To get tax benefits, an NGO needs two approvals from the Income Tax Department, still widely known as 12A and 80G.

Note: the Income-tax Act, 2025 has replaced the Income-tax Act, 1961 from 1 April 2026. Section and form numbers have changed, but the concepts explained here continue. Always check the provisions that apply to your tax year.

What each registration does

Without 80G approval, most donors and CSR teams will hesitate to give, because they get no tax benefit.

Provisional and regular registration

• Provisional registration: for new NGOs that have not yet started activities. Usually valid for three years.
• Regular registration: applied for after activities start or before the provisional one expires. Valid for five years, then renewed.

Applications are made online on the income tax portal. Approval is usually granted after the department reviews the documents and, for regular registration, the genuineness of activities.

Documents required

• Trust deed, society registration certificate or Section 8 incorporation certificate with MOA and AOA
• PAN of the NGO
• Details and IDs of trustees, members or directors
• Note on activities and objects
• Financial statements of past years, if any
• Registration under FCRA or other laws, if applicable

Conditions to keep in mind

• Income must be applied to charitable objects, generally at least 85% in the year, with limited accumulation allowed.
• No benefit should go to founders, trustees or their relatives.
• Accounts must be audited where income crosses the limit, and the return filed on time.
• NGOs with 80G must file a statement of donations received so donors get their deduction.
• Cash donations above the prescribed limit do not qualify for donor deduction.

Common reasons for rejection

• Objects in the deed that are religious-only or benefit a particular community, where that bars approval
• Incomplete activity notes or missing documents
• Not responding to clarification requests in time

We handle 12A and 80G applications for NGOs in Delhi NCR and across India. See our 12A registration service.

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Frequently Asked Questions

Q1. What is the difference between 12A and 80G?

12A-type registration exempts the NGO's own income from tax. 80G-type approval lets donors claim a deduction for their donations.

Q2. How long is provisional registration valid?

Provisional registration is generally valid for three years, and the NGO must apply for regular registration before it expires or within the prescribed time after starting activities.

Q3. Can a newly formed NGO apply?

Yes. New NGOs normally apply for provisional registration first, since they have no activities to show yet.

Q4. Do NGOs still file income tax returns after 12A?

Yes. A registered NGO must file its return, get its accounts audited where required, and apply its income to its objects.