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80G Registration

An 80G registration lets the people and businesses who donate to your NGO claim a deduction on their donations from their taxable income, making your cause far more attractive to donors. It is granted by the Income Tax Department to charitable trusts, societies, and Section 8 companies that already hold 12A registration. Under the framework now in force, 80G approval runs in five-year cycles. Samkhya handles your 80G registration alongside 12A.

80G Registration: A Detailed Guide

An 80G registration is an approval from the Income Tax Department that allows donors to claim a deduction, commonly 50%, on the amounts they donate to a registered NGO, which makes the organisation much more attractive to individual and corporate donors. It is available to charitable trusts, societies, and Section 8 companies that hold a valid 12A registration, and the two are usually applied for together through Form 10A (for fresh or provisional approval) and Form 10AB (for regular approval or renewal) on the income tax e-filing portal, at no government fee. Under the new income tax framework in force from 1 April 2026, donor-deduction approval falls under Section 354 with a five-year validity cycle, and the NGO must hold a valid NGO Darpan registration to apply.

Benefits of 80G Registration

80G registration offers clear benefits:

  • Donor Deduction: Donors can claim a deduction, commonly 50%, on their donations.
  • More Donations: The tax benefit makes donating to your NGO far more attractive.
  • Corporate Funding: It helps in attracting CSR and corporate contributions.
  • Credibility: It signals that the NGO is genuine and recognised by the tax department.
  • Grant Eligibility: It supports eligibility for government and institutional grants.
  • Works with 12A: Together with 12A, it forms the financial backbone of a serious NGO.

Points to Keep in Mind

A few points are worth noting:

  • 12A First: 80G approval requires a valid 12A registration.
  • Darpan Needed: A valid NGO Darpan registration number is required to apply.
  • Five-Year Cycle: Donor-deduction approval runs in five-year cycles and must be renewed.
  • Provisional then Regular: New NGOs get provisional approval, then apply for regular approval.
  • Separate Application: 80G is applied for separately from 12A, though often together.
  • Donor Reporting: The NGO must report donations so donors can claim the deduction.

How 80G Works

In practice, 80G works as follows:

  • The NGO applies in Form 10A for provisional or fresh 80G approval.
  • The approval lets donors claim a deduction, commonly 50%, on their donations.
  • Before expiry, the NGO files Form 10AB for regular approval, valid five years.
  • The NGO must hold a valid 12A registration and NGO Darpan ID.
  • Donations are reported by the NGO so the deduction reflects in the donor’s records.
  • There is no government fee for the application.

Who Can Apply

80G approval is open to:

  • Charitable trusts registered under the Indian Trusts Act or state law.
  • Societies registered under the Societies Registration Act, 1860.
  • Section 8 companies registered under the Companies Act, 2013.
  • NGOs already holding, or simultaneously applying for, 12A registration.
  • Organisations with genuine charitable objects and a valid NGO Darpan ID.

The Process

80G approval is granted by the Commissioner of Income Tax (Exemptions) and is applied for online on the income tax e-filing portal. A new NGO files Form 10A, selecting the 80G provision, to obtain provisional approval, which is granted largely on the documents submitted without a detailed inquiry. Before the provisional period ends, or within six months of commencing activities, whichever is earlier, the NGO files Form 10AB for regular approval, at which stage the Commissioner examines the genuineness of the activities and, on satisfaction, grants approval valid for five years. 12A and 80G are commonly filed together, and the NGO must provide its NGO Darpan registration number. There is no government fee.

Documents Required

For the NGO:

  • The registration document (trust deed, society registration certificate, or certificate of incorporation) and the entity’s PAN.
  • The 12A registration details.

For the Application:

  • The NGO Darpan registration number and the details of the trustees or office bearers.
  • Audited financial statements and activity reports where applicable, and the bank account details, uploaded with Form 10A or Form 10AB.

80G Registration Process

80G registration follows a clear sequence:

  1. Ensure the NGO holds, or is applying for, 12A registration.
  2. Obtain a valid NGO Darpan registration number.
  3. File Form 10A on the income tax portal, selecting 80G, for provisional approval.
  4. Receive the provisional 80G approval.
  5. File Form 10AB before expiry for regular approval.
  6. Provide audited accounts and activity details for the inquiry.
  7. Receive the regular 80G approval, valid five years.

Get 80G Registration with Samkhya

Getting 80G registration with Samkhya Corporate Services is simple. Just follow these easy steps:

  • Tell us about your NGO: Share your entity type and charitable objects.
  • We check 12A and Darpan: We confirm the linked registrations are in place.
  • Fill the form: Complete our online form and provide your documents.

From there, our team files Form 10A or 10AB and follows it through to approval.

Ongoing Compliance

80G approval needs ongoing compliance:

  • Renew on Time: Apply for renewal before the five-year approval expires.
  • Keep 12A Valid: Maintain a valid 12A registration, as 80G depends on it.
  • Update Darpan: Keep the NGO Darpan profile current.
  • Report Donations: File the donation statement so donors can claim deductions.
  • File ITR-7: File the annual return and have the accounts audited.
  • Apply 85%: Apply at least 85% of income to charitable purposes.

Validity and the New Framework

80G approval has no government fee. A new NGO first receives provisional approval, valid for three years, and then applies in Form 10AB for regular approval, which under the framework now in force is valid for five years and must be renewed at the end of each cycle; note that, unlike the registration of the NGO itself, 80G approval always runs on a five-year cycle without the extended option. Under the Income Tax Act, 2025, in force from 1 April 2026, donor-deduction approval sits under Section 354, while the NGO’s own exemption sits under Section 332, and existing approvals continue until their expiry. The benefit itself is a deduction for the donor, commonly 50% of the donation, rather than a tax on the NGO, so it directly lowers the donor’s taxable income.

12A vs 80G

Feature 12A Registration 80G Registration
Benefits The NGO’s income. The NGO’s donors.
Effect NGO income is exempt. Donors get a deduction.
New Section Section 332. Section 354.
Validity 5 years (10 for small trusts). 5 years always.
Forms Form 10A then 10AB. Form 10A then 10AB.
Government Fee None. None.

Frequently Asked Questions

What is 80G registration?

It is an approval from the Income Tax Department that lets donors claim a deduction, commonly 50%, on the amounts they donate to a registered NGO.

Does 80G require 12A?

Yes. 80G approval requires the NGO to hold a valid 12A registration, and the two are usually applied for together.

How long is 80G approval valid?

Regular 80G approval is valid for five years and must be renewed at the end of each cycle, while a new NGO first gets provisional approval.

Is NGO Darpan needed for 80G?

Yes. The NGO must hold a valid NGO Darpan registration number to apply for 80G approval.

What deduction do donors get?

Donors can commonly claim a 50% deduction on their donations, subject to the conditions of Section 80G, lowering their taxable income.

Is there a government fee?

No. There is no government fee for filing the 80G application in Form 10A or Form 10AB.