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% Registration for 80G Certificate to Get

& Tax Exemption for NGOs
'
Know about the 80G registration process and how to get 80G Certificate and 12A Certificate to
get tax exemption for the charitable trusts and societies (NGOs) in India. Income Tax
department issues these certificates for tax exemption on donated money.

I realized that my articles on registration of charitable trust and society became

popular and have been helping thousands of people, so I decide to take this series
further and write about more related topics. Today, I am going to talk about
exemption under the section 80G of the Income Tax Act.

What is 80G exemption certificate?

Exemption under section 80G gives rebate to a donor on the amount he donates to
an organization that has 80G certificate. If the public charitable organization (NGO)
has 80G certificate then the donors of that organization would not need to pay tax
on the 50% of the donated amount.

How to register for 80G certificate to get tax

exemption?
Exemption under section 80G is applied for on a form called 10G. This form can
be downloaded from the Income Tax department’s website.

Validity of 80G Certificate

Income tax department issues 80G certificate only for a specific period (usually 1-3
years). After expiry, 80G exemption must be reapplied for and renewed.

Update (June 2014): Now Income Tax department is issuing 80G certificate for
lifetime. You would no longer need to get it renewed.

Social work is important for a better society.

Requirements for getting 80G certificate

There are a few conditions that must to be fulfilled if you want to apply for
exemption under the section 80G:

1. NGO should not have any income which is not eligible for exemption. For example,
business income. If the NGO has business income then it should maintain separate
books of accounts and should not divert donations received for the purpose of such
business.

2. Bylaws or objectives of the NGOs should not contain any provision for spending the
income or assets of the NGO for purposes other than the charitable objectives
mentioned in the Trust Deed or Rules of Association.

3. NGO should not be working for the benefit of particular religious community or
caste.

4. NGO should maintain regular accounts of its receipts & expenditures.

5. NGO is properly registered under the Societies Registration Act 1860, Indian Trusts
Act 1882 or under any corresponding law or is registered under the Section 25 of the
Companies Act 1956.

6. Trustees or governing body members are not drawing any undue benefits from NGO
funds.

Documents required for 80G certificate

1. Dully filled in Form – 10G for registration u/s 80G registration;

2. Registration Certificate and MOA /Trust Deed (two copies – self attested by NGO
head);

3. NOC from landlord (where registered office is situated);

4. Copy of PAN card of NGO;

5. Electricity Bill / House tax Receipt / Water Bill (photocopy);

6. Evidence of welfare activities carried out & Progress Report since inception or last 3
years;
 7. Books of Accounts, Balance Sheet & ITR (if any), since inception or last 3years;

8. List of donors along with their address and PAN;

9. List of governing body I board of trustees members with their contact details;

10. Original RC and MOA /Trust Deed for verification;

11. Authority letter in favor of NGO Factory;

12. Any other document I affidavit / undertaking I information asked by the Income Tax
department

When can you apply for 80G exemption certificate

Exemption certificate u/s 80G can be applied for just after the registration of NGO
is completed.

Where to go for getting 80G certificate

Exemption under section 80G can be applied for at the office of Commissioner of
Income-tax (Exemption) having jurisdiction over the institution.

I hope it was useful information for you. Please feel free to ask if you have any
questions. Thank you for using TechWelkin.

Last updated: 15 November 2016 | Published on: 20 March 2012 | Published by Team of
Lalit Kumar | Filed as: Home » Career and Personal Development » Registration for 80G
Certificate to Get Tax Exemption for NGOs

More Useful Articles on TechWelkin:

1. Open and Start a Charitable Trust NGO in India (Update)

2. Setup, Open and Start a Charitable Trust NGO in India

3. How to Register a Society (NGO) in India

 4. Difference Between Trust and Society in India

Lalit Kumar is a web explorer and founder of

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Internet and knows how to put them together
to create a bigger solution. He is passionate
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Comments

Satish says

Do you really require a CA to audit the accounts every year. Can i not do a self
audit.

What if initially the trust is only collecting money till it reaches a corpus fund
target post after which it intends to start the charity activities with only the
interest income on investment activities of the corpus fund. Even then is an
audit required? In such cases the bank statements will themselves serve as
proof till the corpus fund target is reached.

Reply

Lalit Kumar says

If you want to remain eligible for 12a and 80g, the accounts must be audited
by a certified CA. Audit reports, signed and stamped by a qualified CA, need
to be submitted to the Income Tax department.

Reply
Ramesh says

Hi Lalit

First of many thanks to provides wonderful articles. I just got to know about
your blog on landing on this article http://techwelkin.com/how-to-register-a-
society-ngo-in-india. As I did not post a query on that so I am posting here.
One of my friend registered a Society(NGO) with 7 board members and he got
the certificate for the same. Now He want to include my name as additional
board member. So What to do for this? There is need to make MOA & RR again
with 8 members this time. Whats the process to add the name?

Thanks

Reply

Lalit Kumar says

If the existing MOA and RR mention that there can not be more than 7
members in Governing Body –then you will have to change the MOA and RR.
Otherwise 8th member could be added by passing a resolution.

Reply

trustee says

Hi Lalit,
Very helpful article.

Purpose of our trust is to spread the awareness of a meditation technique for

children and adults , which helps them to alleviate mental sufferring and gain
mental health and peace. The meditation technique is taught for free. As a part
of our awareness activity, we write and publish newsletters and books, which we
sell to refurbish our publication costs for current and future publications. These
publications are purely for the purpose of the trust, which is to spread the
benefits of meditation to people in their lives and reduce their sufferring
through meditation courses which are given for free. Does our book sales as a
part of our trust activities , inhibit our eligibility for 80G ?

Reply

Lalit Kumar says

I don’t think that it inhibits yours eligibility for 80G. As long as you use and
show the funds generated from book sale in trust’s charitable activities; and
as long as no trustees gets any benefit from trust’s funds, there should not
be any problem in your 80g status.

Reply

kavithaa says

How are online 80G receipts generated? Is there a software?

Reply

Harsh says

Hi lalit,

You are really doing a great job.. thanks for your efforts and time.
Well, recently we added a new trustee who’s a qualified CA.. can he audit and
file our IT returns for our trust.. even though he’s trustee of our organistion?

Reply

Lalit Kumar says

 Yes, he can. If he is a qualified CA and if he indulge in malpractices while
auditing your trust’s accounts, he stand to lose his license of being CA. So,
there is no issue in a qualified CA becoming a trustee and audit the
accounts.

Reply

Ibotombi Ireng says

Our Trust Irengbam Thamcha Devi Nursing and Health Care Research Institute
have obtained section 12AA and 80G for availing donation and grant funds for
betterment of the weaker section of the society. We have seen all the
consultants are working only Registration and they are not functioning fund
raising consultancy service.
So we are highly interested to contact a good consultant for availing funds
grants and donations under our 80G Certificate through his service.

Reply

Dakshita says

Hi! If I want to register an NGO as a Trust. Will I be eligible to apply for the 80G
and 12A certificates? As you have mentioned that only those which are
registered under Societies Reg. Act 1860 or Sec 25 of the Companies Act 1956
can apply? Aren’t Trusts governed by any of these? Best regards

Reply

Lalit Kumar says

Trusts registered under Indian Trusts Act 1882 are also eligible for 80G and
12A certificates. I have updated the article.
 Reply

Prabha says

Hello sir, our NGO is registered under society & public trust in 2010, we are
having PAN, audited reports & 12A, now we want to apply for 80G but our one
member resign this year and we took one person as a member on the place of
resign person. can we apply for 80 G with new member name & submit change
report at the same time? or we need to submit change report first and after
approval from charity commissioner then apply for 80G. please give us
guidance.

Reply

Lalit Kumar says

If I remember it correctly, you would need to give details of all the members
of the governing body at the time of application for 80G. So, the proper way
would be to notify the charity commissioner first and after approval apply
for 80G.

Reply

Nagesh says

Hi,
We have got 80G registration before 2014. when it was issued, validity was till
2010 only as per issued certificate. Is it required to renew it now to get life time
validity or it is automatically valid for life time. Our CA says, he was told by dept
people that it is valid for life time based on latest Govt. GO.
But i am not sure on that. Request clarify.
Reply

Lalit Kumar says

Well, on paper you have validity only up to 2010. So, it is better that you
apply again and get 80G with lifetime validity.

Reply

Gopi Ramakrishnan says

Hi Lalit,
Wonderful articles. Thanks for taking the time and effort to educate everyone
who is trying to learn how to go about starting an NGO.

Some friends and I have formed a network of parents of children with special
needs. We have been organizing various activities for the parents and children.
Now we are planning to formalize it by forming a trust or a society, and apply
for 80G and 12A.
My query: Will a trust be allowed to charge for some of its activities? For
example, we organize picnics and other outings for the children and the cost is
shared between all the parents. Can we continue to do so, or does this violate
any IT norm? There is no profit intention, only to recoup the costs.

Look forward to your response, and keep up the good work!

Reply

Lalit Kumar says

You can continue to do what you have been doing, i.e. collecting money from
parents and then organizing picnics. Cost is shared on actual basis. I am not
sure what charity is involved in this whole scenario. You’re doing a good job
but your monetary needs are being satisfied by the parents on actual cost
 basis. You can register a trust, then seek donations from general public or
various organizations. Then you can subsidize such events. You can however
charge a fee from parents as long as you’re able to show that all the money
was used for charity purpose.

Reply

Subhajit basak says

Our CA filed the return without mentioning that we have 80g & 12a exemption.
So, we received demand notice from income tax department for the assessment
year 2013-14 and 2014-15. Now he is rectifying & refilling the same. Please help
us by your opinion.

Reply

Lalit Kumar says

Your CA is doing the right thing by correcting the tax return. There should
not be any problem as you have 80g and 12a.

Reply

Rameshbabu says

Hi Lalit, Is it possible to send the 12AA and 80G approvals granted in one go as I
am facing difficulty in explaining the same even to ITAT that both can be granted
simultaneously in view of column No 6 (3) of Form 10G. Yet relying on Rule
11AA, CIT is insisting to get the 12AA first and then apply for 80G. If there is any
citation in this regard it would be of great help.

Reply
 Lalit Kumar says

Well, I don’t know of any such citation but 12a and 80g are granted
simultaneously. I also got both of them in one go.

Reply

Dhivakar says

Brother – Thanks for all your valuable information. I have registered the NGO
trust on Dec, 2015 for funding poor kids heart surgery. I have applied PAN card
also. Still, I didn’t create a bank account for trust but collect the fund to my
current account from donors / friends. I have few queries,

1) Do i need to Tax filing for 2014 / 2015 year?

2) Do i need to provide receipt for Trustee member’s donation amount also?

Reply

Lalit Kumar says

This is not the proper way. The money you’re collecting in your personal
bank account will be considered your personal income and you will have to
pay income tax on that. You should immediately open bank account for your
NGO and apply for PAN. You can not file income tax unless you have PAN
card. You should provide receipts for all the donations you get.

Reply

Dhivakar says

Thanks Lalit. I got PAN card on last Feb, 2016 but waiting to open the
bank account for NGO Trust.

Do i need to submit Tax filing for 2014/2015?

 Reply

Lalit Kumar says

Yes, if you have a registered NGO, you’re required to file tax return
every year.

Reply

Riny K says

Hi Lalit,

Have you published any article on how to register for a not for profit
company/organisation?

Reply

Lalit Kumar says

Not yet.

Reply

sumit says

Hi Lalit,

I stay in Canada and its easy for me to get donations for my Foundation here.I
have registered NGO as a trust this year,
What all steps I will require to receive donations legally from USA and Canada?
Is it just FCRA registration or still I will need 80G and 12A certificate?
Other thing is We use to work for this cause from last 10 year but never got it
registered until this year so we have all proofs,receipt ,will it help us to get
FCRA/80G/12A registration or we have to wait three more years?

Thank you so much for your great work!!!

Reply

Lalit Kumar says

You would need to get FCRA for receiving funds from abroad. But you should
also get 80g/12a as well.

Reply

Vishesh Kumar Tripathi says

If an NGO is not registered for 80G, how much donation could be received? Can
NGO apply for 80G registration before 3 years?

Reply

Lalit Kumar says

You can apply for 80g anytime you want. You can receive any amount as
donation even if you don’t have 80g. However, in such a case you can not
offer tax benefit to the donor.

Reply

trippsss says

A trust has a pan card since 2011 but has not obtained 80g or 12a certificate till
date nor filed an income tax return for any of the years. Now there is a notice
from the income tax department to file return of income. Whether after notice,
application for 80g and 12a is made. Will the trust get exemptions in the
previous year which are granted by 80g?

Reply

Lalit Kumar says

You can get exemption only on the funds collected after receiving 80g and
12a.

Reply

poonam sangal says

Thanks for valuable info.Our NGO is registered for last 7 years. We have worked
and all the documentation is updated. So far we have not taken any money for
any organization. But now our work is expanding we want to approach
organizations. We will be needing 80G certificate now. We stay in DLF1 Gurgaon.
Please guide where should we go for the things to be done.

Reply

Lalit Kumar says

You should approach the Income Tax office under whose jurisdiction your
NGO’s registered office comes. You will get all the details there. Or if you
don’t have time, just ask your CA to follow the process of getting 80G
certificate.

Reply
manohar says

Hi Lalit,
Useful info indeed.
I have moved from Arunachal Pradesh to Jammu and now to Hyderabad. I had
registered NGO in Arunachal and need following info pl:-
– how to change address permanently
– where to apply for 12 A and 80 G? I cannot go back to Arunachal and action by
post very slow. Are e services available? Details, if yes.

Reply

Lalit Kumar says

First change your registered address. Pass a resolution and then contact the
sub-registrar who has jurisdiction over the new address. Once this is done,
you should contact your local Income Tax office for 12A and 80G. Or just
contact a local CA.

Reply

DEBU BOSE says

I am General Secretary of a Club which is registered with the concerned

department of Govt. of West Bengal. Main activity of our club is to participate in
Football League governed by IFA. We have audited reports etc since long.
Currently our club is being run by a handful donators. In order to get more
donator, Can we get 80g certificate? Kindly enlighten.

Reply

Lalit Kumar says

80g exemption certificate is given to those registered organizations that are

 involved purely in charity activities. If you think that is what you’re doing, you
should approach the Income Tax Commissioner of your area for more
details.

Reply

Jitender says

Hi,
I have an registered Sports NGO under the societies act in 2011.
Wanted to know can I apply for both 80G and 12 A? I do not have bank account.
or
first apply PAN card
bank account
Should I hire a CA?
Please suggest.
Thanks
Jitender

Reply

Lalit Kumar says

Yes, apply for PAN card… then open a bank account… then apply for both
80g and 12a (for this you can hire a CA if you want to).

Reply

Mayur Kale says

In case of registration of trust under income tax what is meaning of Authority

letter in favor of NGO Factory
Second Electricity bill is not on the name of trust, Its on the name of landlord.

Reply

Lalit Kumar says

As far as I know, NGO Factory is an organization that helps you in registering

your NGO. So, you need to give them a letter which authorizes them to do
registration process on their behalf. You need to take an NGO from the
landlord if you want make your office in a rented property.

Reply

Ankita says

Hi Lalit,

Thank you for the informative article. I work with an IT firm. We have been doing
CSR activities but not in a very structured manner as of now. We recently have
established a separate entity as a Foundation for our organization. We wanted
to run a payroll program for employees of our organization who are willing to
donate in the projects the organization is supporting. We wanted to give the
employees tax exemption benefits to the donation they make even if it is as low
as rs 100/-. So my question is do we need to register out foundation as a trust
or a society? Also, how important is it to register our foundation as a trust or
society for carrying out other CSR activities or transactions.
Thanks

Reply

Lalit Kumar says

You can register either a trust or a society. Both are good in their own ways.
Once the organization is registered, apply for 80g exemption. It is always
 better to register an organization because only then you can provide tax
exemption benefits to the donors.

Reply

Suraj Pratap says

Hi Lalit,
We have an educational NGO running past 15 years of which we have the
balance sheet maintained by CA. After reading your article we were keen for 12A
and 80G since it’s a no profit educational institute runned by the NGO. But the
primary requirement being PAN card is a issue which was not obtained back
then. How should we proceed with this including obtaining of PAN card for the
society and then 12A as 15 years have already passed?

Reply

Lalit Kumar says

Well, not possessing a PAN card as you run an educational institution

defeats the whole purpose of balance sheets maintenance. You can apply
for a PAN card as everybody does. Then open a bank account in the name of
NGO. Then apply for 12a and 80g and receive all the donations in the bank
account of your NGO.

Reply

Annie says

Hi Lalit, your information is valuable. I am planning to register a trust for

running a school for the underprivileged children from poor families. Can we
use the fund of the trust to pay the salaries of the staff? Will it be objectionable
when applying for 12A and 80G?

Reply

Lalit Kumar says

Hi Annie, you can pay reasonable salaries to the staff. Their is no problem in
that.

Reply

Shraddha Malbari says

How long does it take to receive the 80G certificate after applying for the same.

Reply

Lalit Kumar says

There is no set limit. How long it will take depends on the efficiency of the
Income Tax office where your application has gone and also on the efficiency
of the applicant in continuously following it up.

Reply

Rishabh Agrawal says

sir, we are a group of students of 11th class. We have used our parents’ id to
register a society. We used to do social work through that. But we are regularly
facing financial problem for the society. Can this 80g certificate help us? Is it
valid for us? how can we get this certificate? what type of accounts we have to
maintain? it is worth to mention here that we do not have any bank
account&PAN till now. Please suggest sir how can we proceed and can arrange
some sources of finance for our society? We want to continue our work sir, so
please help.

Reply

Lalit Kumar says

Rishabh, if you have a properly registered society, you can apply for 80g
certificate. This certificate will encourage people to donate to your society
because it will give the donors tax benefit. You must get a bank account and
a PAN card before you go to Income Tax office to apply for the 80g and 12a
certificates. For more details you should contact a qualified CA (you would
anyway need a CA to audit your accounts). All the best.

Reply

sujatha says

Hi brother Lalit!
Before I could start I would like to thank you for your kindness in helping the
public. I’ve registered the society in June 2014. I have pan card and bank account
for the society. I have conducted a couple of programmes for the poor people of
remote villages. How do I go about getting 80g certificate? Please help me.

Reply

Lalit Kumar says

I think you should contact a good CA. A good qualified CA can help you in
getting 12a and 80g certificates. And you will also need a CA to do the annual
audit of your accounts.

Reply
Amrit Raj says

Does the same rules apply to a company registered as section 8 of companies

act 2013?

Reply

Lalit Kumar says

Hi Amrit, I am not sure about the rules in relation with the Section 8 of
Companies Act 2013.

Reply

Sandeep says

Hi lalit,
A great effort from you in providing the details. My question is: Our organization
is registered as a SOCIETY under “Societies Registration act, 1860”. We already
have PAN card and BANK Account in the name of organization. Now, as a society
can we apply for 80-G & 12-A? Or Do we have to convert SOCIETY to TRUST to
get TAX exemption benefit.
Please help us in clarifying this doubt.

Thanks….

Reply

Lalit Kumar says

Both society and trust are eligible for 80G and 12A certificates. You can apply
for these.

Reply
manish singh says

Hi Sire, I don’t understand what is actual benefit to donors. Can you explain with
example how tax are exempted? Please.

Reply

Lalit Kumar says

If you donate, let’s say Rs. 10,000 to an NGO which has 80G exemption
certificate, then you will get income tax exemption on this donated amount
of Rs. 10,000. Certificate given to some of the NGOs offer tax exemption on
100% amount while others offer lesser exemption. A donor should ask the
NGO about tax exemption benefit before donating.

Reply

Madhu says

HI sir,
I am running an educational society which was registered in 2013. We do not
have any land/propety and we are running the society from our rented
residency. Is it must that we have our own place/land/building to get 80G
Certificate? Without 80G certificate, can we raise funds and donations for the
improvement of the society just by having registration certificate and MOA.

Reply

Lalit Kumar says

You don’t need to have own property in order to get 80G exemption
certificate. You can take donations for your social work but without your
 having 80G your donors will not get any tax rebate.

Reply

benjamin Thejesvi says

I have a question Sir,

Firstly, It is great of you to be serving so many of them in many important
subject. Thanks!
Can we running a NGO as a trust, change its name partly and still continue to
hold on to the same PAN , EXIM, 12A and also apply for 80G and Fcra?
For your clarity, Our name ends with the word ‘India’ but would like to change it
to ‘South Asia’
Hence, Could we ask the departments to change it in their records and help us
not to re-seek all the permissions which is granted earlier??
Hope we have an answer from you sir. Thanks!

Reply

Lalit Kumar says

Hi Benjamin, if you change your trust’s name —all the certificates and PAN
card will become invalid. You will have to reapply / notify at respective
departments.

Reply

vijay says

Appreciable article. i got my query resolved after going thru your golden article.
God bless you. May you achieve all soon what you desired in life. You are not
only giving learning to those who are in need but working as a charity as well.
You are spreading the real fragrance of “Gyan”. Impressive.

Reply

Lalit Kumar says

Thank you for your kind words Vijay ji! If we all work together, we can even
move mountains :-)

Reply

Rajesh Prajapati says

dear sir I want to know if there is an NGO/Society registered under MP society

registrikaran adhiniyam sec. 44 of act 1973 and also got 12A and 80G certificate.
Then if that NGO change their name and their all governing body name. Do they
have to change or apply for the change the 12A and 80G certificate?

If yes, how much does it cost to get/change 12A and 80G certificate?

Reply

Lalit Kumar says

Hello Rajesh, in all probability, you will have to get fresh 12a and 80g
certificates. You must immediately notify the Income Tax department of the
changes you have made in your NGO.

Reply

Umang Shah says

Hi Lalit,
Once an NGO has obtained 80G and 12A registration, does it need to re-
apply/re-register for 80G in case it changes its name?

Reply

Lalit Kumar says

Yes, I am sure you would need to reapply for the 80g and 12a certificates.

Reply

Venkatesh Mergu says

We have registered our Society in Sep-2014 under Register of Societies using

Mee Seva – Telangana with President Address.
Unfortunately, our President expired due to Cancer in Jan-2015.

Actually we don’t have Pan Card and Bank Account for the Society till now.

We are trying to change the address from President to Secretary Address using
Mee Seva – Telangana. But they are rejected due to By-Laws and other
documents.
And we want to change the Members in the Society as well.

Please tell me the procedure to change Society Address and Members

modification in the Society.

And we need 80G and 12A for the Society. We are doing so many Social Service
Programs till date..

Kindly give the guidelines to continue for the Society…

Reply

Lalit Kumar says

 Dear Venkatesh, you can change the members of the governing body by
passing a unanimous resolution and then submit a copy of this resolution to
the Registrar of Societies in your area. In the same way, you can also change
the registered address of your NGO. You should go to the office of registrar
and ask them the exact documents that they will need. I would highly
recommend that you get a PAN card and bank account for your NGO.

Reply

paras soni says

How much does it cost to get 12a and 80g exemption certificates?

Reply

Lalit Kumar says

Application forms etc. are all free. But if you take services of a CA to get
these certificates, then the CA will charge his own fee.

Reply

Nandakumar says

Hi Lalit,

Good job on the article and diligent efforts to reply to all comments. My
question is different than those already asked. The objectives of the trust that I
intend to register is to promote art, culture and education, with none of the
trustees intending to make any profits. Will this fall into the category of
charitable trust or NGO? Will 80 G/12 A exemptions apply for the promotion of
art and culture? If any and all the proceeds from sale of music CDs are
accounted for the trust, will it be considered as profit-making organization?
Reply

Lalit Kumar says

You can promote arts and culture through a public charitable trust. Anything
you do for the benefit of society (without making personal profit) is
considered a charitable work. You will get 12a and 80g as well. Just make
sure that all the donations will be used only and only for your objectives.
And don’t make any profit from your trust. That’s it.

Reply

Rathi says

Is it necessary to have PAN in the name of the trust or it can be in the name of
the trustee also?

Reply

Lalit Kumar says

You have to have PAN card in the name of the trust.

Reply

Murphy says

Hey Lalit,
This was quite informative. Thank you. I just wanted to know that if the NGO I
work for has the 80G certificate then is it valid from the date of receiving the
certificate or from the date of application or from the beginning of that financial
year?
Reply

Lalit Kumar says

80g certificate is valid from the date of issue.

Reply

Aditya Tripathi says

Hi Lalit,
Good to see that you are solving the problems of lots of peoples. I also want to
be one of them.
I have opened a play school in Delhi, which is not yet registered, because i was
not aware of registration process of school. Now i came to know that it can be
registered under NGO(Trust, Society or Pvt. ltd company). Still not sure which
option i should go for. I need government support as well, because i am also
looking to open school for uneducated people living in village areas (under
Prodh Shiksha Abhiyan).
Kindly suggest.

Reply

Lalit Kumar says

If profit making is not your interest, then you can register an NGO and begin
to support your existing play school with the funds you collect through NGO.
As for whether you should register a trust or a society, you may read my
article on the differences between the two. Then you’ll be able to decide on
your own.

Reply
kunal pal says

can a registered club in West Bengal get 80g certificate? if yes how we apply for
this certificate?

Reply

Lalit Kumar says

80G certificate is given only to registered organizations that work for

charitable purposes. If you have such an organization, you should contact
the charity commissioner in the Income Tax office of your area.

Reply

Mahendran says

Hi Lalit,

I am in the process of starting a company. I need your input.

– What is the difference between Foundation and Trust?
Hope you are aware of Murugappa group. I would like to start a business like
that under foundation. Would it be possible?
I want to do some social work under foundation name with my part of the
salary I earn from IT work. This foundation can accept donations from people
for social work.
In this case, what is your suggestion? Can it have tax relief?
If I run a business (some manufacturing work) under foundation then do I need
to register the manufacturing company as a private limited or it is fine to
register as trademark?

BTW, Your article is very clean and understandable. Thank you so much.

Reply
 Lalit Kumar says

Hi Mahendran, you should actually start a Section 25 company (which is a

form of an NGO). Section 25 company allows you operate business and do
social work at the same time. Please consult a lawyer or company registrar
for this.

Reply

Shreekkanth Bhaskaran says

Dear Lalit,

I am planning to register a trust and I am in the process of preparing the trust

deed. What are the next steps and what is the order that needs to be followed?

1. Register the trust

2. Open a bank account for the trust
3. Apply PAN for the trust
4. Apply for tax exemptions under Section 12A and 80G
4. Apply for FCRA clearance

Let me know if this is the right order. Thanks

Reply

Lalit Kumar says

All the steps are in correct order except that you need to apply for PAN Card
first. Without PAN Card, bank account will not be opened.

Reply

Shreekkanth Bhaskaran says

 Thanks Lalit. Much appreciated!!

I also have another question on Step 1. Register the Trust

A) To register a trust, first i need to create and register a trust deed

B) Use the trust deed to register a trust along with covering letter,
Application form (Schedule II under rule 6), court fee stamp of Rs 2
affixed on application form, consent letter of Trustees.

Is this right? Also is there a format for consent letter for Trustees? if so,
can you share the same with me? Thanks.

Reply

Lalit Kumar says

Go to a notary in the registrar’s office. He will help you in doing the

registration process.

Reply

sameer says

sir in dec 2014 we start welfare activities…but have not registered . now we
think to take 12a registration and 80g registration…..shall we have to audit our
accounts of previous year……..i.e. 31st march 2015 ..our receipt is less than
taxable limit in previous year…..but in this year it might be more than taxable
limit

Reply

Lalit Kumar says

First you’ll need to register an organization, i.e. a trust or a society. Assuming

 that you have already done that, yes, you would need to get the accounts
audited for previous year as well.

Reply

BIVASH KARMAKAR says

ONE PRESIDENT OF ONE NGO HAS DONATED RS 40000/ FROM HIS PERSONAL
A/C BY CHEQUE FOR THE WELFARE WORK OF THE ORGANIZATION WHICH DOES
NOT HAS 80G CERTIFICATE AND DONAR IS PRESIDENT OF THE NGO, HE WANTS
TO KNOW IS IT POSSIBLE FOR HIM TO CLAIM BENEFIT OF HIS DONATION
MONEY ? PLS REVERT

Reply

Lalit Kumar says

If the NGO does not have 80G exemption certificate, tax benefit can not be
claimed.

Reply

Anuradha says

The site is very informative – thanks to you.

I need to change the registered address of a trust as mentioned in the 80G

certificate.
How should I go about this ? Is there any specific form to be filled in ?
Any documents to be attached ?

Thanks and all the best for the efforts you put in making others life easy.
Anuradha
Reply

Lalit Kumar says

Anuradha, I have never come across such a query. I don’t know the answer
but I think that you should go to the Income Tax office and meet the Income
Tax Commissioner (or their aide). They can tell you how to proceed for
changing the registered office address in 80G certificate. In any case, you
need to notify Income Tax department for the change in your registered
address. When you’re done with this change in 80G, please come back and
share the process here for the benefit of other people.

Reply

mohanjit says

Namaste sir,
Found ur article very useful . m planning to set up public Trust for Organic
farming in Punjab . I do have my family ancestor home in my village which i
wants to use as operational building for trust n official address too. Can i take
my own building on long lease instead of declaring it trust property ?
thanks
mohanjit

Reply

Lalit Kumar says

Yes you can.

Reply
Rohan Nazarene says

Dear Sir,
I’ve regd NGO in 2010, but I couldn’t apply 12A & 80G still today. But want to
apply FCRA directly, is that possible?

Reply

Lalit Kumar says

I think you should first get 12a and 80g. That will make your case for FCRA
stronger.

Reply

jacob k says

Sirs
i registered a charitable trust at
sub -register office in kerala last month. The trust’s registered office is at Kerala
and administrative office is working in delhi. Opened a bank account in Delhi in
the name of trust. My question is that.. could i apply 12A and 80G registration in
Delhi. .Is Pan card necessary for appling 80g.
thanking u

Reply

Lalit Kumar says

You will have to get a PAN before applying for 80g and 12a exemption
certificates. Also, you’ll have to apply for these certificates in the Income Tax
office that has jurisdiction over your registered office. So, you will have to
apply in Kerala.
 Reply

Vaibhav Shukla says

Dear Sir,

We have a society running since 2000 and is a non profitable society which
works for the welfare of the people, awareness and education programm in
Telemedicine. And is registerd as Telemedicine Society of India under socities
registration act 21 of 1860.

How we can get the 80 G certificate and 135 certificate i.e; CSR ( Corporate
Social Responsibility).

Reply

Lalit Kumar says

Vaibhav, this article is exactly about how to get 80g exemption certificate.
Please read it. As for the other certificate you mention (CSR certificate), I am
afraid, I don’t have information on that.

Reply

Ambar says

Hello Sir,
I have just got my society registered. I have got the PAN card. I have applied for
a bank account. Now I have not started any work with the society. How can I get
my society registered under 80G?. Would I get it for lifetime?. What is the fees
for 80G and 12A registration.

Reply
 Lalit Kumar says

Now you can apply for 80g and 12a. These exemption certificates are now
given for lifetime validity (or unless explicitly revoked by the Income Tax
department)

Reply

shilpa says

Hello Sir ,

I Have registered my NGO section 8 company in December 2014 . so can I apply

for 80 G , 12 A and what is the document required fro both certification . Please
suggest me

Reply

Lalit Kumar says

If you have a PAN card and bank account for your NGO, you can apply for
80g and 12a exemption certificates. I would suggest that you speak with a CA
for applying for the certificates.

Reply

ravindra Kuveskar says

hello sir

i register my ngo under society act.

but im nt maintained bookkeeping and other record last 4 year’s. bt nw i wany

to maintain it and apply for 80g so wht i do
Reply

Lalit Kumar says

If you do not have audited financial records of last three years, you may not
get 80G. So, I would suggest that you wait for 2-3 years, keep books, get
them audited and then apply for 80G.

Reply

meena patel says

hi, sir
my NGO is registered from last 15 years.
can I apply directly income tax commisner office for 80 G and 12 A ? ang how
much time get 80 g and 12 A to me ? and how much fees have to pay for this ?

please quick reply

thanks

Reply

Lalit Kumar says

You can apply for the 80G and 12A certificates anytime you feel like. Time
and fee vary on the basis of how you want to apply. Using a CA is more
expensive but it takes lesser time because CAs know the whole process and
can do it fast.

Reply

nawal kishore says

Thank u lalit your information very useful. I had many questions but all r solve
to read your article.
nawal kishore

Reply

Lalit Kumar says

That's great! All the best for your social work efforts.

Reply

Kirti Singh says

Respected Sir,

I want 80G Certificate from ito do I first need to take 12A certificate and then
apply for 80G or simultaneously both can be done If yes do I need to do
documentation twice

Reply

Lalit Kumar says

You can and you should apply for both 12a and 80g certificates at the same
time.

Reply

vipin says

Dear Lalit,

Thanks for the information.

1,Please let me know what are the registrations required other 10A and 80g for
smooth running of trust.
2,Does the trust need to collect service tax for the fees collected in the
educational institution run by trust
3,Can a trustee be removed from trust if he is not actively participating in trust
activities
4,is a chairman and vice chairman mandatory for trust,if so is it mandatory that
the vice chairman and chairman should be elected from trustees

Reply

Lalit Kumar says

1) Nothing else is required. 2) I can’t comment on that. 3) Yes. 4) No.

Reply

Jyoti says

Sir I have registered my ngo in 2011 at state level and now in the last year i have
registered it at national level with little addition in the name of NGO. Please help
me in knowimg thet can i apply for 12a, FCRA, ACG, Income Tax exemptions, etc.
papers now? or i have to wait for 3 years? Please help asap. As some one told
me to do all these before completing one year of the registration of NGO

Reply

Lalit Kumar says

You can apply for 12a and 80g right now. For FCRA, you'll have to wait for
three years.

Reply
Nitish says

Sir,
if NGO is registered last month under trust act, can I apply for regstratn under
12a and 80g immediately? Since its the year of inception i do not have audited
accounts so how can I get such regsitration?

Reply

Lalit Kumar says

You can apply for 12a and 80g immediately. If the Trust is fresh, you don't
need to give audited reports of previous years.

Reply

krishna says

after 3 years of registration can v apply for 80g n 12a

Reply

Lalit Kumar says

Yes you can apply for 80g and 12a anytime after registration.

Reply

Rajender Nim says

Respected Sir/Mam.
My name is Rajender Nim, I have registered a trust in this month. Now I want to
know that what more registrations are need to have to run that trust.
It is said that this is very necessary to have trust registration with Act of 80G &
12A and FCRA Act I would like to know from you sir/mam directly that when I
have to apply for Both registration.
Thanks.
plz reply
Rajender Nim.

Reply

Lalit Kumar says

You should apply for 12a and 80g right now.

Reply

Karthik says

Hi Lalit,

Very informative article. I had a quick question. If I donate money to a charity

that is 80G registered, what document will they give me (and what stamps
should it have) so that I can claim the tax relief when I file my tax returns?

Just want to know what it looks like from the donor's side.

Thanks!

Karthik

Reply

Lalit Kumar says

Hi Karthik, good question! Well, when you donate to a charity and you want
to claim tax exemption, you should take a receipt for your donations. On the
 receipt 80g registration number should mentioned. This receipt is all you
would need to claim tax exemption. If you are donating large amount, you
may ask the charity to give you a photocopy of their 80g certificate (just to
be sure that they indeed have such a valid certificate). You would get tax
exemption on the 50% of the donated money.

Reply

Shiva kant jha says

Hi lalit I want to know that without any property I can register a trust and get 80
g form .

Reply

Lalit Kumar says

No, you can not (and should not) create a trust in the thin air! It must have a
physical address and therefore a property as registered office of the trust is
must.

Reply

Gnana Subramanian. P says

Great, just would like to add a clear question which has been eating my
mind. I can rent a property and get all the documents required as a
tenant. will that be enough to form a Public trust.

Reply

Lalit Kumar says

Yes, you would need to get a No Objection Certificate (NOC) from

 your landlord.

Reply

Revathi says

Hi Lalit, thanks for the extensive info here.

My question: What is the maintenance work required for a trust? In other words,
after the trust has been registered, and I’ve obtained the exemption certificates,
what procedures do I need to follow to ensure the validity of all the certificates?
I understand that yearly IT returns & audits are necessary, could you explain
these and any other requirements?

Reply

Lalit Kumar says

Hi Revathi, primarily you need to maintain the transparent money flow. You
must get the audit done from a qualified CA and file your IT returns on time.
In addition, you should keep a proper register of your donors’ information
(like name, address, amount, date of donation etc.) —it will also help you
during the audit. It is also important that you keep the minutes of meetings
of the Board of Trustees. You should also notify Income Tax department of
any changes you make in Trust Deed. That should suffice.

Reply

Aabid says

Is this necessary to get 80G/12A certificate from the same state where the trust
is registered or we can apply for the same from any other state.
Please tell me is this possible to transfer the trust/head office of the trust from
one state to another?.

Reply

Lalit Kumar says

You will have to apply for 80G or 12A exemption certificates from the office
which has jurisdiction over your current registered address. However, it may
be possible to change the registered address through a resolution. Please
speak with your lawyer about it.

Reply

Deep Raikar says

what is time limit to submit 12 A Form for tax credit after registration of NGO
Society?

Reply

Lalit Kumar says

You can apply for 12A and 80G anytime after registration of Trust.

Reply

Deep Raikar says

Thanx a lot Sir :)

Reply
drdpmishra says

Thanks Mr Lalit, for providing very useful tips.

Reply

mahendra kewlani says

Nicely Explained

Reply

Mohit Saini says

Thank you Lalit for this wonderful site. I received much important and helpful
information regarding opening a NGO.
Thanks :)
Mohit

Reply

Lalit Kumar says

It’s a pleasure for me, Mohit, to help people in doing social work. All the best!
Hope to hear more from you on TechWelkin!

Reply

SUDIREDDY NARENDAR REDDY says

Very useful information about 80G exemption you provided. i am very happy. i
hope your services are recognised very well. thank you

Reply
 Lalit Kumar says

Thank you! I hope that more and more people get benefited from this
information.

Reply

Bharat Raul says

Dear Lalit
I have an NGO registered 2 years back in Pune, now I am looking for 80 G, 12 A
& 35 Ac certifications so please suggest me a help desk or a agent who will do all
this paper work and filing for me.

Reply

Lalit Kumar says

I am sorry, Bharat, I will not be able to to give such specific details. I am sure
you must have CAs and lawyers in your area who can help you in applying
for income tax exemption certificates. Find and contact them.

Reply

prem says

Hi Lalit,my doubt is that think i am a settler now,i started a trust and funds are
in trusts account and now who can draw the money from that account and who
and al cant draw fund.who is eligible to draw funds completely for lifetime.

Reply
 Lalit Kumar says

When you open a bank account in the name of the trust, you need to tell the
bank who will be the authorized signatory. Only that person will be able to
sign cheques to make payments or withdraw cash. This person is usually one
(or two) of the founding trustes.

Reply

RA JESH KUMAR says

Hi, Lalit, My organization is in mizoram and will it possible to apply from

mizoram itself. There is no income tax office in mizoram and where should i
apply for 80G?

Reply

Lalit Kumar says

Hi Rajesh, you’ll have to find where is the Income Tax office under whose
jurisdiction your registered office lies. Even if there is no IT office in Mizoram,
there must be an IT office somewhere that takes care of IT matters of
Mizoram. Find it out.

Reply

RA JESH KUMAR says

Hi, Lalit, Please help me in getting 80G as soon as possible.Is it possible to apply
the same online?

Reply
 Lalit Kumar says

It is not possible to apply for 80G online.

Reply

Sumit Jain says

Yes u can file form 10A and 10G online, just u need to login to Income Tax
site and go to efile option then go to prepare and submit online form (other
than ITR) and fill required details and upload requisites scanned document.

Reply

Lalit Kumar says

Thank you for the information, Sumit!

Reply

manish says

hi Lalit, thank you for the good work. If it is not mandatory to register trust deed
with office of sub registrar, and as you said getting Income Tax exemptions is
the effective registration, then is the following process correct to establish
public trust?

step 1 – signed trust deed on non judicial stamp paper

step 2 – fill form 10A
step 3 – fill form 10G

Is trust established at step 1 itself?

At what stage can I open a bank account?
Do I need a PAN for the trust?
Form 10A asks for copy of accounts? How do I provide that upfront?

Reply

Lalit Kumar says

Hi Manish, in theory, it is not necessary to register a trust with the sub-

registrar. BUT for all practical purposes, you have to register! If you don’t
register, you can not open a bank account. Yes, you need a PAN card
(without which you can not apply for 10A or 10G). If the trust is newly
established, you don’t need to show copy of accounts.

Reply

jaipal takria says

we have new ragistred section 25 act company 3 month old. can we alligeble for
ragistration of 80g certificate

Reply

Lalit Kumar says

Sorry Jaipal, I have no idea about Section 25 company procedures.

Reply

Sandeep says

Yeah you are eligible for 80G

Reply
Jabez says

hi Lalit, thank you for the article it is very helpful. can u please let me know. after
registering a NGO as a trust or society does there need to be a time period
before applying for 80g exemption? or can we immediately apply for 80g after
registering the NGO.
thank you,
Jabez

Reply

Lalit Kumar says

Hi Jabez, you can apply for 80G and 12A right after registration is complete.

Reply

mone says

How many working days does it take to get the 80g certificate?

What is the fee required to pay for the certificate?

Is there any specific criteria for members in the ngo that should be a problem
with the procurement of the certificate?

Reply

Lalit Kumar says

It all depends on the Income Tax department. There is no specific time

frame. NGO trustees should not draw personal benefits from the NGO funds
-this is the most important criteria for getting 80G.

Reply
Amit Sarawgi says

Your post is dam good and keep sharing ………

Reply

Amit Sarawgi says

Whether any specific clause is required in trust deed or any things which must
be in trust deed for applying 80G certification

Reply

Lalit Kumar says

Hi Amit, yes, the Trust Deed must mention that the trust’s funds will not be
used for personal benefits of any of the trustees.

Reply

Nidaan Sewa Parishad says

Process of 12a,80g and fee detail plz reply.

Reply

Yogesh Verma says

The Trustee donete the to trust Rs. 5 Lacs, Can allowed deduction u/s 80 G or
any other section of income tax act.

Reply
 Lalit Kumar says

If the trust has 80G exemption and if the amount was not paid as Settler’s
initial contribution to the trust, the amount would be tax-deductible under
section 80G.

Reply

jitendra says

pl help me. ngo. 80g. fee

Reply

KENCES EDUCATIONAL AND CHARITABLE TRUST says

For applying or for getting 80-G certificate is it necessary to have 12 A certificate.

Reply

Lalit Kumar says

No, it is not necessary. In fact you make application for both 80G and 12A at
the same time.

Reply

Dr Pankaj Bohra says

My CA didnt apply both together and told 12 A is must before 80 G.

Reply
 Lalit Kumar says

I got both the certificates in one go.

Reply

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