Get Tax Exemption Certificate.

Under section 12A and 80G are two different registrations granted by the Income Tax Department to Non-profit organizations or NGOs (section 8 companies, Trust and Society) that allows them to get tax exemption on the donations received from donors

List of Documents for 80G & 12A Certificate:

  • Duly filled in Form – 10G.
  • Trust Deed / MOU of Section 8 Company.
  • NOC from the landlord if registered office is on rent.
  • A copy of PAN Card (NGO).
  • Any Valid utility bills.
  • Summary of welfare activities carried in the preceding 3 years.
  • Balance sheet and books of accounts for the preceding 3 years.
  • List of donors along with their address and PAN.
  • List of governing board of trustees members with their contact details.
  • Original Registration Certificate.

Eligible to apply for 80G & 12A Certificate

  1. Registered of an NGO:
  2. NGO should have principal objective for charitable purposes and entire, incomes should be from donations. If in case, NGO has a business income then the trustee of an NGO should separate books of accounts to ensure that NGO should not divert donations received for the purpose of such business.
  3. Bylaws of the NGO must contain that spending the income or assets should be exclusively for the purpose of charity.
  4. NGO should not be formed with the benefit of a particular religious community or caste.
  5. Proper books of accounts of the NGO should be maintained, including its receipts and expenditures.
  6. Mandatory registration of NGO’s bye laws

Written By : Krishna Kumar Mishra

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