Business Registrations
NGO 12A and 80G Registration Guide
For an NGO, 12A and 80G are the registrations that make it tax-exempt and fundable. Here is what each does, how the 12AB regime and renewals work, and the order to get them.
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If you run an NGO, 12A and 80G are not optional niceties — without them, your income is taxable and donors get no benefit. Here is how they work together.
Quick answer
12A (granted under the current 12AB regime) exempts your NGO's own income from income tax. 80G lets your donors claim a deduction on what they give you. Both are filed on the income-tax portal in Form 10A/10AB, with no government fee, and both are now time-bound and need renewal. They are usually obtained together.
12A — exemption for the NGO
Without 12A, a trust, society or Section 8 company's surplus is taxed like any other entity's. With it, income applied to your charitable objects is exempt. It is the foundation of NGO tax status and a prerequisite for 80G, CSR-1 and most grants.
80G — benefit for the donor
80G makes giving to you attractive: donors can deduct their donation (at the applicable rate and limits). It is a major fundraising advantage with individuals and companies — and it comes with reporting duties.
The 12AB regime and renewals
Under the current regime, registration is granted in stages — provisional then regular — and is valid for a fixed period (commonly five years) before renewal. Miss the renewal and you can lose the exemption.
Ongoing 80G compliance
Registered NGOs must file the annual donation statement (Form 10BD) and issue donation certificates (Form 10BE) to donors, so the donors can actually claim their deduction. Skipping this undermines the benefit.
The order to get them
- Register the NGO (trust / society / Section 8 company)
- Get a PAN
- Apply for 12A (income-tax exemption)
- Apply for 80G (donor benefit) — usually with 12A
- Add NGO Darpan and CSR-1 for government and corporate funding
Common mistakes
- Operating without 12A and being taxed unnecessarily
- Vague, non-charitable objects that fail the application
- Missing the 12AB renewal
- Not filing 10BD / issuing 10BE under 80G
Get 12A and 80G in place correctly, and your NGO is tax-exempt, donor-friendly and ready to raise funds.
Ready to act?
Get your NGO tax-exempt & fundable
We file Form 10A/10AB for your 12A and 80G — so your NGO's income is exempt and donors get a deduction.
Frequently asked questions
What is 12A registration?
Registration (under the current 12AB regime) that exempts a charitable or religious NGO's income from income tax when applied to its objects. Without it, the NGO's surplus is taxable.
What is 80G registration?
Registration that lets your donors claim an income-tax deduction on donations to your NGO — a significant fundraising advantage.
Do I need 12A before 80G?
In practice 12A is the foundation, and 80G is obtained on that basis — usually together via Form 10A/10AB.
Which form is used?
Form 10A (provisional/new) or Form 10AB (regular/renewal), filed on the income-tax portal. There is no government fee.
Do 12A and 80G expire?
Yes — under the 12AB regime both are granted for a fixed period (commonly five years) and must be renewed.
What ongoing compliance does 80G need?
File the annual donation statement (Form 10BD) and issue donation certificates (Form 10BE) to donors, so they can claim their deduction.
Which NGOs can apply?
Registered trusts, societies and Section 8 companies with charitable objects. We confirm eligibility and objects first.
Related MFA services
If you want this handled rather than done yourself, these are the matching services.
Written by
MyFinancialAdvisory Editorial
Editorial guidance prepared for business owners and reviewed before production publication.
Reviewed by MyFinancialAdvisory Compliance Team
Written against official sources, with the governing rule named wherever a figure or deadline is given. General guidance — not advice on your specific case.
Ready to act?
Get your NGO tax-exempt & fundable
We file Form 10A/10AB for your 12A and 80G — so your NGO's income is exempt and donors get a deduction.
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