Section 80G & Section 12A

NGOs primarily rely on donations to sustain their operations. To be eligible for tax exemptions, which are beneficial for both donors and recipients, NGOs must undergo registration under Section 80G and Section 12A of the Income Tax Act. However, this registration process can be complex and time-consuming, making it challenging for non-professionals to handle.

Moreover, recent changes in regulations now require all NGOs previously registered under these two sections to re-register under sections 80G and 12A to continue enjoying the tax advantages. Additionally, if an NGO seeks CSR funding, they must register using Form CSR-1.

The following documents are required for the registration process:

1. Registered trust deed/society registration certificate/incorporation certificate
2. Self-certified copies of audited annual accounts for the preceding three financial years
3. NGO DARPAN ID (if receiving government grants)
4. FCRA ID (if receiving foreign donations)
5. Self-certified copy of the certification previously obtained under 12A and 80G
6. A note on the activities of the applicant.