80G
Registration
Apply for 80G registration online with Corpbiz experts who have 10+ years of industry experience. Get the registration certificate within 2 to 3 weeks and allow your donors to benefit from a 50% tax relief on the donated amount.
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An Overview of 80G Registration
An 80G registration, which is a certificate issued by the Income Tax Department, aims at encouraging donors to claim tax deductions on contributions made to eligible NGOs and charitable institutions. In simple terms, it provides a pathway allowing them to receive financial relief by claiming a deduction for the amount donated from their taxable income.
Section 80G registration provides an official acknowledgement certificate, encouraging donors to donate funds for charitable purposes. It further enables the eligible entities to issue a tax exemption certificate, serving as proof of the claimed deductions made to registered charitable organizations. However, the registration is typically applied for along with or after obtaining a 12A registration, giving the organization the tax-exempt status on its income.
Are you seeking 80G registration in India? If yes, talk to our Corpbiz professionals without any delay and get the 80G certificate.
What is Section 80G of the Income Tax Act, 1961?
Section 80G of the Income Tax Act, 1961, enables individuals and organizations to claim tax deductions on donations made to eligible charitable organizations. This helps reduce the overall taxable liability, allowing individuals and organizations to contribute to social causes while reducing their taxable income. However, the tax deduction under section 80G can be claimed on the amount donated to eligible institutions or funds.
Under section 80G, you can claim income tax deductions for donations made to approved:
- Charitable institutions
- Relief funds
- Government-authorized bodies
Eligibility Criteria for 80G Registration
Checklist for 80G Registration
Must be registered under the appropriate legal structure recognized by the Indian government.
The organizations must be engaged in or promote charitable activities.
The organization must be registered as a trust or society under the appropriate laws.
The assets or income of the organization must be utilized for charitable or religious purposes.
The organization must maintain proper accounting records and annual audits.
The organization must maintain proper accounting records and annual audits.
The organization must maintain proper accounting records and annual audits.
The organization must have an NGO Darpan registration through the official portal of Niti Aayog.
The organization must not engage in any political activity or support any political candidate.
The organization must not have non-exempt income derived from business activities.
The organization must not exclusively focus on benefiting a specific religious community or caste.
Checklist: Who is Eligible for a Section 80G Certificate?
Non-governmental Organizations (NGOs)
Food retailers, including grocery stores and supermarkets Charitable Organizations
Trust and Societies
Section 8 Companies under the Companies Act, 2013
Charity-based, Religious, or Educational Institutions
Food storage facilities, service providers and online food businesses Other Charitable Organizations
Documents to Apply for 80G Registration Certificate
The list of documents needed to apply for a Section 80G registration certificate is as discussed below:
Copy of the organization’s incorporation document
Details of PAN card, name, and address of the charitable institution
Self-certified copy of the registration certificate issued by the relevant authority
Self-certified copy of FCRA registration (Foreign Contribution Regulation Act)
Copies of annual accounts for up to three years preceding the application for existing entities
Copies of annual accounts and audit reports as per Section 44AB for the three years before the application
Details of the organisation’s operations since its inception or the last three years, whichever is shorter
Copy of TDS certificate
Self-declaration form (for cash donations)
Details of bank account used for donation
Any other priority documents (if any)
Procedure for 80G Registration
The procedure for 80G registration for NGOs, in the manner as prescribed under the Income Tax Act, is as discussed below:
Type of Deductions After Section 80G Registration
The donations made to eligible charitable entities under section 80G of the Income Tax Act qualify for the following types of tax deductions after Section 80G registration, as provided below:
100% Tax Deduction
Donations to funds such as the National Defence Fund, the National Foundation for Communal Harmony, and the National or State Blood Council qualify for a 100% tax deduction without any limit. Whereas donations to local authorities or government for family planning initiatives qualified for a 100% deduction with a limit of 10% of adjusted gross total income.
50% Tax Deduction
Donations to trusts such as the Prime Minister’s Drought Relief Fund and the Indira Gandhi Memorial Fund qualify for a 50% tax deduction without any limit, whereas donations to local authorities or government for charitable purposes qualify for a 50% tax deduction with a limit of 10% of the adjusted gross total income.
Key Conditions to be Fulfilled for 80G Registration
Have a look at the following key conditions needed to be fulfilled while section 80G registration, as discussed below:
Section 80G only applies to non-profit organizations working for the benefit of the public at large.
The income under section 80G must be tax-exempt under sections 11 and 12 of the Income Tax Act.
The constitution or governing rules of the institution explicitly restrict the use of non-charitable income and assets.
At least 85% of the total income or funds should be utilized by the organization.
Secure adherence to statutory compliance requirements under sections 11 and 12 of the Income Tax Act.
Post-Registration Compliance for 80G Registration Process
The following are the post-registration compliances for the section 80G registration process in India:
Ensure Fundraising
The registered entities must obtain FCRA registration to secure regular fundraising...
Ensure Fundraising
The registered entities must obtain FCRA registration to secure regular fundraising, foreign donations, and government grants.
File Annual Income Tax Returns
The registered entities under section 80G must file annual income tax returns ...
File Annual Income Tax Returns
The registered entities under section 80G must file annual income tax returns using Form ITR-7, in the manner as prescribed for charitable or religious institutions.
Submit Audited Financial Statement
The registered entities, such as NGOs, must submit and maintain an audited financial ...
Submit Audited Financial Statement
The registered entities, such as NGOs, must submit and maintain an audited financial statement containing records of donations, grants, and other expenses.
Maintain Books of Accounts
The registered entities providing services for charitable purposes must maintain ...
Maintain Books of Accounts
The registered entities providing services for charitable purposes must maintain separate books of accounts specifying the details of every business income.
Issue Donation Receiptse
The registered entities must issue the details of all donations acknowledged with a proper receipt...
Issue Donation Receiptse
The registered entities must issue the details of all donations acknowledged with a proper receipt containing registration details under section 80G of the Income Tax Act.
GST Registration (if Applicable)
In case the registered charitable entity or trust provides paid services such ass...
GST Registration (if Applicable)
In case the registered charitable entity or trust provides paid services such as training or workshops, a valid GST registration may be required.80G Certificate Validity and Renewal
The validity and renewal guidelines for section 80G registration are discussed below:
Validity of 80G Registration Certificate
The initial provisional registration under section 80G is valid for 3 years.
It applies to newly established NGOs that have not yet commenced charitable activities.
Renewal of 80G Registration Certificate
The section 80G registration must be renewed either 6 months before the expiration of validity or within 6 months of the commencement of activities, whichever is earlier.
Post-renewal, the registration remains valid for an additional 5-year period.
Failure to renew the section 80G registration certificate may result in the lapse of section 80G benefits for both the NGO and its donors.
Difference Between 80G Registration and 12A Registration
The difference between section 80G registration and section 12A registration is as discussed below:
| No. | Aspect | Section 80G | Section 12A |
|---|---|---|---|
| 1. | Purpose | It allows donors to claim a tax deduction on donations made. | It grants tax exemption to NGOs on their income. |
| 2. | Beneficiaries | It helps reduce the taxable income of the beneficiaries. | It helps reduce the income tax charged to the NGOs. |
| 3. | Applicability | Applies to donors contributing. | Applies to NGOs, charitable trusts, Section 8 companies, and religious institutions working for a non‑profit purpose. |
| 4. | Eligibility | Must already have Section 12A registration. | Must be engaged in charitable or religious activities. |
| 5. | Tax Benefit | Donors are eligible to claim a deduction on their taxable income for donations made thereunder. | The organizations are exempt from paying income tax. |
| 6. | Registration Authority | Commissioner of Income Tax | Commissioner of Income Tax |
| 7. | Validity | Initial provisional validity of 3 years, then renewed every 5 years. | Initial validity of 3 years, then renewed every 5 years. |
| 8. | Filing Requirements | Must issue donation receipts and file Form 10BD/10BE. | Must file ITR‑7, maintain books, and get audited. |
| 9. | Other Benefits | Encourages more deductions by offering tax benefits to donors. | Supports NGOs to retain their funds for charitable purposes. |
What are the Penalties and Consequences of Non-Compliance?
Cancellation of tax-exempt status
Impose taxes on previously exempt income
Impose penalties for non-filing of returns (up to Rs. 10,000 per annum)
Impose penalties for not issuing proper receipts
Disallowance of deductions claimed by donors
Charge additional interest on tax liability
How Corpbiz Eases Section 80G Registration Process?
The benefits of securing a Section 80G registration certificate for donors of the registered organizations are as discussed below:
Expert Consultation
Our experts at Corpbiz offer personalized consultation within 24 hours, ensuring access to your NGO’s eligibility for Section 80G registration.
10,000+ 80G Certificates
At Corpbiz, we have acquired 10,000+ 80G certificates for our clients. We provide complete guidance and support in getting the 80G registration done.
End-to-End Documentation Support
Corpbiz end-to-end services aim at preparing and submitting all necessary documents, ensuring accuracy and completeness.
Customized Compliance Packages
At Corpbiz, we offer customized compliance packages that help streamline the 80G registration process, making it smoother and more efficient in less time.
Post-Registration Filing Support
Our representatives at Corpbiz offer post-registration filing support, including assistance with filing Form 10BD and generating Form 10BE, among other services.
PAN India Services
Our team at Corpbiz provides PAN India support for 80G registration, assisting clients across 30+ cities, including Delhi, Patna, Kolkata, Hyderabad, and Mumbai.
FAQs on 80G Registration in India
Have a look at the answers to the most asked questions about FSSAI Registration.
What is Section 80G of the Income Tax Act, 1961?
What is the purpose of 80G registration?
What is an 80G and 12A certificate?
Who is eligible for the 80G deduction?
What documents are required for an 80G donation?
What are the benefits of an 80G certificate?
- Helps donors claim tax deduction of up to 50% or 100% of the donated amount
- Enhances the credibility and transparency of charitable institutions
- Helps non-profit entities reach a wider pool of potential donors
- Increases the ability to expand operations and impact due to long-term financial stability streams created by NGOs
- Ensures that the NGO is legally recognized and operates in compliance with the Indian tax laws
- Offers easy funding programs, grants, and partnerships to NGO owners
What is the validity of an 80G certificate?
What is an 80G Registration Certificate?
Authors
Written by Sishanki Kashyap . Last updated on Jul 12 2025, 03:34 PM
Sishanki Kashyap has 4+ of strong experience in content writing. Her main expertise lies in creative writing and story building, web content writing, and blogging on topics related to finance, startup, environment, law, etc.