The 80G certificate is provided to non-governmental organizations (NGOs), such as Section 8 Companies or charitable trusts, to support tax-deductible donations. This certificate allows donors to claim deductions from their taxable income when they contribute to qualifying nonprofit organizations, thus receiving tax benefits. To claim the exemption, the donor must provide a receipt containing the donation details, including the date, amount, and the organization’s PAN.
NGOs, though non-profit, may still earn income and, if not registered under Section 12A of the Income Tax Act, are liable to pay taxes on such earnings. Section 12A registration offers tax exemption to trusts, NGOs, and Section 8 Companies, ensuring that their surplus income remains tax-free. This one-time registration ensures that these entities are exempt from tax on their additional income.
Trust deed (for trusts)
Memorandum of Association (MOA) for companies
Registration certificate (for Section 8 companies)
Certificate of no objection from the property owner
Form 10G
NGO’s PAN card
Utility bill (electricity or water) or property tax receipt
Donors' details, including names, addresses, and PAN
Last 3 years’ books of accounts and income tax returns
Welfare initiatives list with a 3-year progress report
Certificate of incorporation (for Section 8 companies)
Memorandum and Articles of Association (MOA & AOA)
Trust deed
Registration certificate
Three-year bank statement
PAN card of the organization
