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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.

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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:

  1. Charitable institutions
  2. Relief funds
  3. Government-authorized bodies

Benefits of 80G Registration Certificate

The benefits of securing a Section 80G registration certificate for donors of the registered organizations are as discussed below:

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Tax Deduction

Section 80G registration enables donors to claim a tax deduction of up to 50% or 100% of the donated amount, depending on the category of the charitable institution.

Paperwork Assistance

Enhanced Credibility

The section 80G registration enables enhancing the credibility and transparency of charitable institutions, making them more appealing to potential donors.

Application Filing

Wider Reach

Section 80G registration helps non-profit entities reach a wider pool of potential donors, making it easier to raise funds effectively.

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Long-Term Financial Stability

Section 80G registration increases the ability to expand operations and impact due to long-term financial stability streams created by NGOs.

Communication Management

Legal Compliance

Section 80G registration ensures that the NGO is legally recognized and operates in compliance with the Indian tax laws.

Streamlined Process

Easy Fundraising

Section 80G registration offers easy funding programs, grants, and partnerships to NGO owners seeking foreign donations without much hassle.

Eligibility Criteria for 80G Registration

The eligibility criteria needed to apply for section 80G registration for NGOs and other charitable organizations institutions in India are as provided below:

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 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)
  • Charitable Organizations
  • Trust and Societies
  • Section 8 Companies under the Companies Act, 2013
  • Charity-based, Religious, or Educational Institutions
  • Other Charitable Organizations
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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)
  • Self-certified copy of the existing order approving clause (23C) of section 10
  • 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:

  • NGO Formation and Registration: The first step requires the applicant to form and register the NGO, depending on the choice of legal structure, such as a trust, society, or a section 8 company, or as prescribed under the regulations. Our experts will assist you with NGO registration online.
  • Document Collection: The next step requires the applicant to collect essential documents needed for securing Section 80G registration, serving as supportive evidence of your NGO’s existence and legitimacy. We will help you in arranging the documents.
  • Submission of Application: The applicants are further advised to submit of application form 10A for section 80G registration to the Commissioner of Income Tax Department in the organization’s jurisdictional region. Our Corpbiz experts submit the application on your behalf.
  • Review and Inspection: Once the application is submitted, the Income Tax Department is authorized to conduct a thorough review and inspection to verify that your NGO aligns with the conditions as prescribed for section 80G registration.
  • Issuance of Certificate: If the Department is satisfied with verification of the papers and information presented, it is authorized for the issuance of section 80G registration certificate for the organization.
  • Intimation of Registration: Upon successful 80G registration received from the Income Tax Department, it must be intimated to establish your organization’s legal standing and confirm eligibility for tax exemption under section 80G of the Income Tax Act.

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:

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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.

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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:

Mandatory for food-related businesses
  • 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:

Annual Returns Submission

Ensure Fundraising

The registered entities must obtain FCRA registration to secure regular fundraising, foreign donations, and government grants.

Ensure Fundraising

The registered entities must obtain FCRA registration to secure regular fundraising, foreign donations, and government grants.

Record Keeping

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.

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.

Food Safety Audits

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.

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.

Hygiene Maintenance

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.

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.

Food Labelling Compliance

Issue Donation Receipts

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.

Issue Donation Receipts

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.

License Renewal

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.

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.

Staff Training

Notify Tax Authorities

Any significant changes to the NGO’s governing documents, board members, objectives, address, or mode of operation must be promptly notified to the Income Tax Department.

Notify Tax Authorities

Any significant changes to the NGO’s governing documents, board members, objectives, address, or mode of operation must be promptly notified to the Income Tax Department.

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:

S. 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?

The penalties and consequences of any non-compliance with regulations after section 80G registration are as discussed below:

  • 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
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How Corpbiz Eases Section 80G Registration Process?

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Expert Consultation

Our experts at Corpbiz offer personalized consultation within 24 hours, ensuring access to your NGO’s eligibility for Section 80G registration.

Paperwork Assistance

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.

Application Filing

End-to-End Documentation Support

Corpbiz end-to-end services aim at preparing and submitting all necessary documents, ensuring accuracy and completeness.

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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.

Communication Management

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.

Streamlined Process

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 80G Registration.

Section 80G of the Income Tax Act, 1961, allows individuals and organizations to claim tax deduction on donations made to eligible charitable organizations. It further helps reduce the overall taxable liability, allowing individuals and organizations to contribute to social causes while reducing their taxable income.

Section 80G registration provides a pathway to donors availing tax deductions on their contributions to qualified charitable entities.

Section 80G and 12A certificate is a certificate granted by the Income Tax Department, ensuring tax deduction to the donors of trusts and non-profit organizations registered under the tax-exempt status.

Section 80G deduction can be claimed by individuals, partnerships, Hindu undivided companies, and other types of taxpayers, irrespective of the type of income earned.

The documents needed to claim a deduction under section 80G of the Income Tax Act are donation receipts, an official receipt from a charitable institution with donor details, the donation amount, and the section 80G registration number.

The benefits of obtaining an 80G certificate in India are as discussed below:
  • 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

The initial provisional registration under section 80G of the Income Tax Act is valid for 3 years. However, the 80G certificate is further renewed for an additional 5-year period.

Section 80G certificate is a certificate granted to a non-profit organization or non-legislative associations, encouraging a number of contributions to give donations to such associations.

No, section 80G registration is only applicable to charitable trusts or organizations, which not exclusively donate to religious activities.

No, an organization having no valid 80G registration is not eligible to claim the benefits of tax deduction under the Income Tax Act.

About the Author


NE
Neha Dawra

Legal Researcher

Written by Neha Dawra. Last updated on Jun 15 2026, 04:36 PM

Neha Dawra has 4+ years of experience in legal research and intellectual property advisory. Her expertise lies in analyzing IP laws, drafting structured legal content, and simplifying complex registration procedures into clear, simple insights.

 

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