Comprehensive Guide to 12A & 80G Registration for NGOs in India
For NGOs seeking tax exemptions and donor benefits, obtaining 12A and 80G registration is crucial. These registrations allow non-profit organizations to claim tax exemptions and encourage donors to contribute by offering tax benefits. Below is a detailed guide on the documents required for a smooth registration process.
Why 12A & 80G Registration is Important?
- 12A Registration: Grants NGOs exemption from paying income tax on their surplus funds.
- 80G Registration: Provides tax benefits to donors, making donations more attractive and increasing funding opportunities.
Documents Required for 12A & 80G Provisional Registration
To successfully register, NGOs must submit the following essential documents:
1. Legal Registration Proof
- Trusts: Trust Deed
- Societies: Society Registration Certificate
- Section 8 Companies: Certificate of Incorporation under the Companies Act
- Memorandum of Association (MOA) and Articles of Association (AOA) (only for Section 8 Companies)
2. Identification & Financial Documents
- PAN Card of the organization
- Recent Bank Account Statement of the NGO
3. Financial & Operational Records
- Audited financial statements of the last three years
- Comprehensive details of activities carried out by the NGO
4. Details of Trustees / Members / Directors
A detailed list of trustees, members, or directors of the organization must be submitted, including:
- Full Name
- Date of Birth
- Permanent Address
- Email ID
- Mobile Number
- PAN Number
- Aadhaar Number
- Designation in the Organization
5. Shareholding Pattern (For Section 8 Companies, if applicable)
For companies registered under Section 8 of the Companies Act, a clear disclosure of the shareholding or ownership pattern must be provided, including:
- Name of the Shareholder
- Number of Shares Held
- Percentage of Shareholding
- PAN Number
- Address & Contact Details
- Mode of Shareholding (individual, corporate, institutional, etc.)
Note: Though Section 8 Companies typically do not have equity shareholders in the traditional sense, details of promoters and members with voting rights must be disclosed.
6. Login Credentials
- Income Tax Portal Login ID and Password of the NGO (required for filing the application)
Difference Between Provisional and Regular Registration
| Feature | Provisional Registration | Regular Registration |
| Validity | 3 years | 5 years |
| Purpose | Given to newly established NGOs or those without prior approval | Granted after thorough evaluation of financials and activities |
| Renewal Requirement | Needs to be converted into regular registration before expiry. This conversion should occur at least six months before the expiry of the provisional license. Or six months before starting non-profit work activities, whichever comes first. | Needs renewal every 5 years |
| Approval Basis | Based on basic eligibility and intent | Based on past compliance and operational transparency |
Benefits of Provisional Registration
✔️ Allows new NGOs to start operations while they build financial records and credibility.
✔️ Facilitates donor confidence by allowing initial fundraising with tax benefits.
✔️ Gives time to NGOs to structure their compliance and qualify for regular registration.
✔️ Encourages growth and sustainability by allowing tax exemptions from the beginning.
Proper documentation is key to securing 12A and 80G registration for your NGO. By ensuring all necessary paperwork is in order, organizations can enjoy tax benefits while attracting more donors.
For expert assistance with 12A and 80G registration, reach out to Alacrity Corporate Solutions Private Limited, your trusted compliance partner on +91-9718770088 and accounts@alacritycorp.com.
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