80G registration online for NGOs and trusts

What 80G registration is

Section 80G lets donors deduct qualifying donations made to approved funds and charitable institutions. The institution is approved by the Principal Commissioner or Commissioner of Income-tax (Exemptions) under section 80G(5), on an application filed on the Income Tax portal in Form 104 (provisional approval) or Form 105 (final approval or renewal).

Who can apply

Trusts, societies and Section 8 companies: Registered organisations working for charitable purposes.

• Trusts, societies and Section 8 companies
• 12A or 12AB first, or together
• Charitable, not for one community
• 80G is optional
• CSR funding needs more
• Not the same as 12A

Which form, and how long it lasts

File Form 105 at least six months before the provisional approval expires, or within six months of starting activities, whichever is earlier. Renew final approval at least six months before it expires. We calculate your dates for you. 80G approval stays at 5 years; it does not follow any longer period that may apply to 12A.

• New organisation, activities not yet begun: Form 104 (earlier 10A)
• New organisation, activities already begun: Form 105 (earlier 10AB)
• Final approval after provisional: Form 105
• Renewal of final approval: Form 105

What your donors can and cannot claim

Use these points to describe 80G accurately on receipts and appeals. Donors should confirm their own position with a tax adviser.

• Deduction rate: Either 50% or 100% of the qualifying donation, depending on the category of fund or institution. Most donations to NGOs
• Qualifying limit: For most NGO donations the deduction is limited to 10% of the donor's adjusted gross total income. Some categories have
• Cash donations: Cash donations above ₹2,000 do not qualify.
• Donations in kind: Donations in kind do not qualify.
• Tax regime: Under the default new tax regime, deductions of this kind are generally not available. 80G mainly benefits donors who file
• Proof: You file a statement of donations (Form 10BD) and issue a donation certificate to each donor (Form 10BE). The donor's claim is

What it costs

Item, Who charges it, What to expect

• Filing Form 104 or 105: Income Tax Department
• Digital Signature Certificate (DSC): Certifying agency (market price)
• StampMitra professional fee: StampMitra

Documents required

The Form 105 application asks for additional details such as the institutions you run, bank accounts, land and buildings, and religious expenditure. We prepare these with you.

• Registration proof
• PAN of the organisation
• List of trustees, members or directors with PAN and Aadhaar
• 12A or 12AB order, or the provisional order
• Address proof of the registered office and bank details

How it works step by step

Ongoing duties and what happens if you miss them

Duty or event, What applies

• Statement of donations (Form 10BD): Filed after each financial year. A late or incorrect statement attracts fees and penalties.
• Donor certificate (Form 10BE): Issued to each donor so they can claim the deduction.
• Renewal: Renew final approval at least six months before it expires.
• Lapsed approval: Donors lose the deduction on donations made after the lapse.
• Receipts that do not match your filed statement: The donor's deduction can be denied, and specified violations can lead to cancellation of

Common reasons applications are rejected

No 12A or 12AB, or a provisional 12A still pending when final approval is applied for

• No 12A or 12AB, or a provisional 12A still pending when final approval is applied for
• Objects that are religious-only, or a deed that allows benefit to a specified community or the founders
• Applying under the wrong clause or on the wrong form, or applying late
• Not enough proof of activities or accounts
• Receipts issued for cash donations above the limit as if they qualified for 80G
• Audited accounts, Form 10BD and donor receipts that do not match each other

What StampMitra does for you

StampMitra is a filing assistance platform. We are not the government and not a law firm. The Commissioner decides every application.

• Eligibility check
• Document preparation
• Online filing
• Follow-up
• Status tracking
• Itemised costs

How it works

1. Hold or apply for 12A or 12AB Have 12A or 12AB registration first, or apply for both together.
2. File Form 104 File for provisional approval on the Income Tax portal with documents and a DSC.
3. Respond to the Commissioner Provide any documents or explanations the Commissioner asks for.
4. File Form 105 for final approval At least six months before the provisional approval ends, or within six months of starting activities, whichever is earlier.
5. Report donations File Form 10BD after each financial year and issue Form 10BE to donors.

Frequently asked questions