80G Registration for NGOs and Trusts
80G registration is approval under Section 80G of the Income Tax Act 1961 that lets donors to your NGO claim a 50 or 100 percent deduction. It requires valid 12A first and carries an annual Form 10BD obligation.
- CA-reviewed
- No govt fee
- 12A check included
- 10BD on time
Reviewed by CA & CS Team · Regikart | Last Updated: 28 May 2026
80G registration lets donors claim a 50 or 100 percent deduction on donations to your NGO. Requires valid 12A first. New entities file Form 10A; renewals use Form 10AB. Donor data goes into Form 10BD by 31 May each year.
80G registration: what you need to know
The approval is granted to the NGO but the benefit flows to the donor, which is what separates 80G from 12A. It is issued by the Commissioner of Income Tax (Exemption) and recorded against a Unique Registration Number.
| Governing law | Section 80G and 80G(5), Income Tax Act 1961 |
|---|---|
| Forms | Form 10A (provisional), Form 10AB (regular and renewal) |
| Ongoing reporting | Form 10BD by 31 May; Form 10BE certificate to donors |
| Donor deduction | 50 percent or 100 percent of the donation |
| Validity | 3 years provisional; 5 years regular |
| Prerequisite | Valid 12A or 12AB registration |
Real outcomes for charitable organisations
Regikart filed 12A and 80G together on Form 10A and we received both orders in about a month. CSR enquiries followed immediately.
They handled our first Form 10BD reconciliation with 240 donors and issued every 10BE on time. No donor complained about their ITR.
Our regular 80G renewal was due. They filed Form 10AB seven months before expiry and the approval came through cleanly.
The single biggest driver of fundraising
Unlocks donor deductions
Donors can claim 50 or 100 percent of the donation, which is the single biggest driver of giving.
Essential for CSR funding
Companies prefer 80G-registered NGOs because it strengthens their CSR claim and reporting.
Gateway to government grants
Most central and state grants need 80G alongside 12A and DARPAN (NITI Aayog) registration.
Form 10BD makes it stick
Donors can only claim 80G if the donation appears in your Form 10BD and they hold Form 10BE.
In plain language
The provision that gives donors a deduction on eligible donations.
The clause that sets the approval conditions for the institution.
Application for provisional approval and for regular approval or renewal.
The annual statement of donations the NGO files with the department.
The donation certificate the NGO issues to each donor after filing 10BD.
Any NGO that wants donors to get a deduction
A provisional 80G holder must file Form 10AB for regular approval at least 6 months before the provisional period expires, or within 6 months of commencing activities, whichever is earlier. After approval, Form 10BD is due every year by 31 May.
- Public charitable trusts, societies and Section 8 companies holding valid 12A or 12AB registration.
- Organisations seeking CSR funding, since companies prefer NGOs with 80G to claim benefits on their contribution.
- NGOs applying for government grants, which usually require both 12A and 80G plus DARPAN registration.
- Existing 80G holders whose 5-year approval is nearing expiry and need timely Form 10AB renewal.
80G registration services we offer
Eligibility and 12A check
We confirm your 12A or 12AB status before filing for 80G, or sequence both filings together.
Form 10A filing
Provisional 80G approval, filed alongside 12A for new entities to save time.
Form 10AB filing
Conversion to regular 80G approval and timely renewal at least 6 months before expiry.
Form 10BD and 10BE
Annual donation reporting and donor certificates, filed before the 31 May deadline.
Query handling
We draft and file replies to the Commissioner of Income Tax (Exemption).
Compliance calendar
We track approval expiry and the yearly 10BD due date so deductions are never lost.
80G registration in 6 steps
- 01
Confirm 12A or 12AB
Verify the NGO already holds valid 12A or 12AB, or prepare to apply for both together.
- 02
Log in to e-filing
Log in to the income tax e-filing portal at incometax.gov.in using the entity PAN.
- 03
File Form 10A or 10AB
File Form 10A for provisional, or Form 10AB for regular and renewal, under Rule 17A.
- 04
Attach documents
Attach trust deed, PAN, 12A order, FCRA and DARPAN details, financials; verify with DSC or EVC.
- 05
Respond to queries
Respond to clarifications from the Commissioner of Income Tax (Exemption) within the time allowed.
- 06
Receive 10AC or 10AD
Receive the order with the Unique Registration Number, then begin annual Form 10BD reporting.
What you will need to keep ready
Entity documents
- Trust deed, society registration certificate, or Section 8 incorporation certificate
- Memorandum and articles of association (for Section 8 companies)
- PAN of the organisation
- Existing 12A or 12AB registration order
Authorities and grants
- Self-certified registration certificates with the relevant authority
- FCRA registration certificate, if applicable
- DARPAN (NITI Aayog) details for grant eligibility
- Note on charitable activities carried out
Financials and people
- Annual accounts and audit reports for up to three preceding years
- Details of trustees, members or directors
- Bank statements supporting receipts and payments
- Donor list and Form 10BD data for existing 80G holders
Two approvals, two beneficiaries
| Point | 80G | 12A / 12AB |
|---|---|---|
| Who benefits | The donor | The NGO itself |
| Effect | 50% or 100% deduction for donor | Exempts NGO surplus from tax |
| Legal basis | Section 80G, 80G(5) | Sections 12A, 12AB, 11, 12 |
| Order of approval | Applied after or with 12A | Applied first - gateway approval |
| Validity | 5 years regular | 5 or 10 years regular |
| Ongoing filing | Form 10BD by 31 May | No equivalent annual donor return |
Transparent fees, no surprises
There is no government fee for filing Form 10A or Form 10AB for 80G. The Regikart professional fee covers the application, donor reporting and department queries.
80G Only
Provisional or regular approval filing.
- Eligibility and 12A check
- Form 10A or 10AB preparation and filing
- Document compilation and DSC / EVC verification
- Order 10AC / 10AD delivery with URN
12A + 80G Combined
Most popular for new NGOs setting up from scratch.
- Combined Form 10A filing for both approvals
- Trust deed and entity document review
- DARPAN guidance for grant readiness
- Single point of contact for both orders
80G + Annual 10BD Retainer
Approval plus the yearly donation reporting that protects donors.
- Everything in 80G Only
- Annual Form 10BD donor reconciliation and filing by 31 May
- Form 10BE issuance to each donor
- Renewal Form 10AB diarised 6 months before expiry
| Service | Fee |
|---|---|
| 80G provisional approval (Form 10A) | On request |
| 80G regular approval (Form 10AB) | On request |
| 12A plus 80G combined filing | On request |
| Annual Form 10BD and 10BE reporting | On request |
| Government fee | Nil |
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
A CA-led 80G filing partner
CA and CS led
Applications reviewed by qualified Chartered Accountants and Company Secretaries before filing.
Sequenced correctly
We confirm or arrange 12A first, so your 80G application is not rejected for missing prerequisite.
10BD never missed
We diarise and file your annual donor statement by 31 May to avoid Section 234G and 271K penalties.
Pan-India service
Offices in Kolkata, Delhi, Gurugram and Pune; remote support across all states and UTs.
Donor-deduction focus
We optimise filings so donors actually get the deduction, not just the NGO the approval.
Transparent pricing
Clear quotes for provisional, regular, combined and retainer engagements - no surprises.
How we keep your 80G clean and compliant
Applying without valid 12A
80G needs an active 12A or 12AB first. We sequence or combine the filings correctly.
Missing the 31 May 10BD deadline
Late Form 10BD triggers Rs 200 per day under Section 234G. We file before 31 May every year.
Donors losing deductions
A deduction fails if the donation is not in Form 10BD. We reconcile donor data before filing.
Cash donation errors
Cash gifts above Rs 2,000 do not qualify. We help set up compliant non-cash collection.
Late renewal
Form 10AB must be filed at least 6 months before approval expiry. We diarise the renewal date.
Hand-off the paperwork, focus on the mission
| Aspect | Doing it yourself | With Regikart |
|---|---|---|
| 12A prerequisite | Often missed, leading to 80G rejection | 12A status verified or arranged first |
| Form 10A vs 10AB | Wrong form selected for the stage | Right form chosen for provisional, regular or renewal |
| Form 10BD reconciliation | Donor data mismatches block 80G claims | PAN and amount validated before 31 May |
| Renewal timing | Filed at expiry, causing gaps | Filed 6 months before expiry |
| Cash donation rule | Above Rs 2,000 cash gifts reported, then rejected | Non-cash collection set up cleanly |
| Penalty exposure | Section 234G and 271K exposure | Diarised filings avoid both |
80G under the Income Tax Act 1961
Section 80G allows the donor deduction; Section 80G(5) sets the conditions for approving the institution. Approval is granted under Section 12AB-style procedure in Rule 17A, using Form 10A and Form 10AB, with a valid 12A or 12AB registration as a prerequisite.
- Deduction and limits
Donations qualify for a 50 percent or 100 percent deduction. For most private NGOs the donor gets 50 percent, subject to a qualifying limit of 10 percent of adjusted gross total income. Cash donations above Rs 2,000 do not qualify.
- New tax regime (Section 115BAC)
80G deduction is not available under the new tax regime, the default from AY 2024-25. A donor must opt for the old regime by filing Form 10-IEA to claim 80G.
- Donation reporting and penalties
Form 10BD by 31 May; Form 10BE to donors. Late filing attracts Rs 200 per day under Section 234G and Rs 10,000 to Rs 1,00,000 under Section 271K.
- Validity
Provisional 3 years; regular 5 years, renewed by Form 10AB at least 6 months before expiry. The Finance Act 2025 10-year validity applies to 12AB only, not 80G.
Frequently asked questions
Quick answers on donor deductions, 12A prerequisite, Form 10BD, validity, the new tax regime and penalties.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
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Turn donations into tax-deductible giving
Our CA team files Form 10A or 10AB on the income tax e-filing portal, confirms your 12A status, and sets up Form 10BD and 10BE reporting so every donor walks away with a valid deduction.
- 12A check before 80G
- 10BD filed by 31 May
- 10BE issued to every donor
- Renewal diarised 6 months early