Section 80G and Section 12A
NGOs mainly depend on donations to sustain their operations. To be eligible for tax exemptions, which are available to both donors and recipients, NGOs must register under Section 80G and Section 12A of the Income Tax Act. This registration process can be complex and time-consuming, making it challenging for non-professionals to handle.
Furthermore, recent changes in regulations now mandate that all NGOs previously registered under these two sections must re-register under sections 80G and 12A to continue benefiting from the tax advantages. Additionally, if an NGO seeks CSR funding, they are obligated to register using Form CSR-1.
Documents Required:
- Registered trust deed/society registration certificate/incorporation certificate
- Self-certified copies of audited annual accounts for the preceding three financial years
- NGO DARPAN ID (if receiving government grants)
- FCRA ID (if receiving foreign donations)
- Self-certified copy of the certification previously obtained under 12A and 80G
- A note on the activities of the applicant.
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