80G Registration

80G Registration Online in India for NGOs, Trusts & Societies

80G Registration is an important income-tax approval for eligible charitable organisations, trusts, societies, NGOs and other qualifying institutions. It enables eligible donors to claim tax deductions on qualifying donations made to an approved organisation, subject to the conditions prescribed under the applicable income-tax law.
From 1 April 2026, fresh applications are governed by the Income Tax Act, 2025. Under the new framework, donation-related approval for eligible non-profit organisations is covered under Section 354, with regular approval generally obtained through Form 105. The Income Tax Department states that Form 105 covers both regular registration and approval for donation-related deductions.
NSC India provides professional assistance for 80G registration and approval, documentation, online filing, departmental queries, renewal and related NGO compliance.

What is 80G Registration?

80G Registration is commonly used to describe the income-tax approval that enables eligible donors to claim a deduction for qualifying donations made to an approved charitable organisation.
The approval is intended to encourage charitable giving by providing eligible taxpayers with a tax benefit on qualifying donations.
An organisation with valid 80G approval can provide eligible donors with the required donation documentation and comply with applicable reporting requirements.

What is an 80G Certificate?

An 80G certificate is evidence of the organisation’s approval under the applicable income-tax provisions relating to deductions for donations.
The certificate and approval details help establish that donations made to the organisation may qualify for deduction in the hands of eligible donors, subject to the applicable conditions.
The exact deduction available depends on the nature of the institution, donation and applicable tax provisions.

Who Can Apply for 80G Registration?

Eligible organisations may include:

• Charitable Trusts

• Religious or charitable institutions meeting applicable conditions

• Non-Governmental Organisations (NGOs)

• Societies

• Section 8 Companies

• Charitable institutions

• Other eligible non-profit organisations

The organisation must satisfy the conditions prescribed under the applicable income-tax law.

Why is 80G Registration Important?

80G approval can make an organisation more attractive to potential donors because qualifying donors may receive a tax deduction for eligible donations.
It can also strengthen the organisation’s credibility and support structured fundraising.
For organisations dependent on donations, maintaining proper 80G compliance can be an important part of their financial and tax-management framework.

Benefits of 80G Registration

Tax Benefit for Eligible Donors

Eligible donors may claim a deduction for qualifying donations made to an approved organisation, subject to the applicable conditions and limits.

Increased Donor Confidence

An approved organisation can provide greater confidence to donors who want to contribute to a compliant charitable institution.

Better Fundraising Opportunities

Tax benefits for eligible donors may encourage individuals and organisations to make charitable contributions.

Improved Credibility

80G approval can strengthen the organisation’s professional and compliance profile.

Institutional Funding Support

Some donors, institutions and funding programmes may require an organisation to have appropriate tax registrations and approvals.

Transparent Donation Management

The approval framework encourages proper maintenance of donation records and reporting.

80G Registration and 12A / Section 332 Registration

80G approval and charitable-organisation registration serve different purposes.

Particular	12A / Section 332 Registration	80G / Section 354 Approval
Main Purpose	Applicable tax exemption for organisation	Donation deduction benefit for eligible donors
Main Beneficiary	Organisation	Donor
Main Focus	Organisation’s income	Qualifying donations
Applicant	Eligible NPOs	Eligible NPOs
Authority	Income Tax Department	Income Tax Department
Current Framework	Section 332	Section 354
Current Regular Application	Form 105	Form 105

The Income Tax Department’s current Form 105 guidance specifically states that the form is a consolidated application for regular registration of non-profit organisations and approval for donation-related deductions.

Should an NGO Apply for Both 12A and 80G?

Many eligible NGOs and charitable institutions seek both registrations because they provide different tax benefits.
The organisation’s own income-tax exemption and the donor’s deduction on qualifying donations are separate matters.
However, an organisation should assess its eligibility and applicable requirements before applying.

80G Registration Eligibility

An organisation seeking 80G approval must satisfy the conditions prescribed under the applicable income-tax provisions.
Important considerations may include:

• The organisation should have eligible charitable objectives.

• Its activities should be consistent with its stated objects.

• Proper books and financial records should be maintained.

• Donations should be properly recorded.

• The organisation should comply with applicable income-tax requirements.

• The organisation should not use its funds contrary to its approved charitable objectives.

• Applicable returns, statements and reports should be filed.

• The organisation should comply with applicable donation-reporting requirements.

Eligibility depends on the organisation’s legal structure, objects, activities and compliance history.

80G Registration for Trusts

A charitable trust may seek 80G approval where it satisfies the applicable statutory requirements.
The trust should maintain its Trust Deed, registration documents, PAN, financial records, activity information and details of trustees.
The trust should also ensure that its actual activities are consistent with its stated charitable objects.

80G Registration for Societies

A registered society carrying out eligible charitable activities can apply for 80G approval subject to the applicable requirements.
The society may need to provide its Registration Certificate, Memorandum, Rules and Regulations, PAN, governing-body details, financial records and activity information.

80G Registration for Section 8 Companies

A Section 8 Company established for charitable or other qualifying non-profit purposes may apply for the applicable donation-related approval.
The company should maintain its incorporation documents, MOA, AOA, PAN, director details, financial statements and activity records.

80G Registration for NGOs

NGOs working in areas such as education, healthcare, poverty relief, social welfare, environmental protection, rural development, disaster relief and community development may seek 80G approval if they satisfy the statutory conditions.

Documents Required for 80G Registration

The exact documents depend on the applicant and the applicable application route.
Common documents may include:

• PAN Card of the organisation

• Trust Deed

• Society Registration Certificate

• Section 8 Company Incorporation Certificate

• MOA and AOA

• Rules and Regulations

• Details of trustees/directors/office bearers

• Identity proofs of responsible persons

• Registered office address proof

• Bank account details

• Financial statements

• Audit reports, where applicable

• Activity report

• Details of charitable activities

• Details of donations received

• Previous registration/approval documents, where applicable

• Income-tax registration details

• Authorised signatory details

• Other documents prescribed by the Income Tax Department

Documents for Trust

Common documents may include:

• Registered Trust Deed

• Trust Registration Certificate

• PAN of Trust

• Address proof

• Bank account details

• Trustee details

• Identity proofs of trustees

• Financial statements

• Audit reports, where applicable

• Activity report

• Details of charitable objects

• Existing tax registration/approval documents

Documents for Society

Common documents may include:

• Society Registration Certificate

• Memorandum of Association

• Rules and Regulations

• PAN of Society

• Registered office proof

• Governing-body details

• Identity proofs of office bearers

• Bank details

• Financial statements

• Activity report

• Existing tax registration documents

Documents for Section 8 Company

Common documents may include:

• Certificate of Incorporation

• MOA

• AOA

• PAN

• Registered office proof

• Director details

• Bank account details

• Financial statements

• Activity report

• Existing income-tax registration/approval details

• Authorised signatory details

80G Registration Process Online

The exact procedure depends on the application type and the current income-tax framework.

Step 1 – Establish the Organisation

The applicant should first be legally established as a Trust, Society, Section 8 Company or another eligible entity.

Step 2 – Obtain PAN

The organisation should have an active PAN and be registered on the Income Tax e-Filing portal.

Step 3 – Check Eligibility

Review the applicable conditions for donation-related approval.

Step 4 – Prepare Documents

Collect constitutional documents, financial records, activity reports, registration details and other required documents.

Step 5 – Select the Applicable Application

Under the current Income Tax Act, 2025 framework, the relevant application should be selected based on whether provisional or regular approval is required.

Step 6 – Complete the Application

Enter the organisation’s name, PAN, legal status, objects, activities, office-bearer details and other required information.

Step 7 – Upload Documents

Upload the required documents in the format prescribed by the Income Tax e-Filing portal.

Step 8 – Verify the Application

The authorised person completes the prescribed verification, including DSC where applicable.

Step 9 – Submit the Application

Submit the application electronically and retain the acknowledgement/reference details.

Step 10 – Departmental Review

The Income Tax Department reviews the application, documents and eligibility.

Step 11 – Respond to Queries

If the Department requests additional documents or clarification, the applicant should respond within the prescribed period.

Step 12 – Receive Approval

After successful processing, the Department issues the applicable approval order and registration/approval number.

Form for 80G Registration in 2026

The older IndiaFilings page refers to Form 10A for 80G applications. However, this should not be copied directly into a new 2026 page without qualification.
Under the Income Tax Act, 2025, the Income Tax Department states that Form 105 is the consolidated application for regular registration under Section 332 and/or regular approval under Section 354.
Therefore, for your new NSC India page, it is safer to describe the current process using Section 354 and Form 105 rather than presenting Form 10A as the universal form for new applications.

What is Section 354?

Section 354 of the Income Tax Act, 2025 provides the current framework for approval relating to deduction of donations to eligible non-profit organisations.
The Income Tax Department’s Form 105 guidance confirms that regular approval under Section 354(2) is obtained through Form 105.

What is Form 105?

Form 105 is the consolidated application form used for specified regular registration and/or approval applications under the Income Tax Act, 2025.
The Income Tax Department states that Form 105 can cover regular registration under Section 332 and regular approval under Section 354.
After examination, the Department issues an order in Form 107, along with a 16-digit Unique Registration Number (URN) where applicable.

Provisional 80G Approval

The current Income Tax Act, 2025 framework also provides for provisional approval for eligible cases.
The applicable application and procedure should be determined based on whether the organisation’s activities have commenced and the specific statutory circumstances.

The Income Tax Department’s current Form 104 framework provides for provisional registration or provisional approval applications.

Regular 80G Approval

Where regular approval is applicable, the organisation may use Form 105 through the Income Tax e-Filing portal.
The Department reviews the application and may issue the approval order after considering the organisation’s objects, activities and compliance.

80G Certificate Validity

The validity of an approval depends on the applicable provisions, type of approval and registration status.
For a current application, organisations should rely on the approval order issued by the Income Tax Department and the applicable provisions rather than assuming a single fixed validity period.

80G Renewal

An organisation should monitor the validity of its existing approval and apply for renewal or regular approval within the prescribed statutory period.
The applicable form and timeline depend on the organisation’s existing approval status and the current income-tax provisions.

80G Donation Deduction

The tax deduction available to a donor depends on the type of donation, recipient organisation, applicable tax regime and statutory conditions.
It is therefore not correct to advertise that every donation to every 80G-approved organisation automatically receives a 50% or 100% deduction.
The donor should check the applicable deduction percentage and qualifying limits for the particular donation.

Who Can Claim 80G Deduction?

Eligible taxpayers may claim deduction for qualifying donations made to approved institutions, subject to the applicable income-tax provisions.
The actual benefit depends on the donor’s tax position and the nature of the institution and donation.

How Much Deduction Can a Donor Claim?

The deduction can vary depending on the category of institution or fund and the conditions prescribed by law.
Some qualifying donations may be eligible for:

• 100% deduction without qualifying limit

• 50% deduction without qualifying limit

• 100% deduction subject to qualifying limit

• 50% deduction subject to qualifying limit

The applicable category should be confirmed before claiming the deduction.

80G Donation Receipt

An organisation receiving qualifying donations should maintain proper donation records and issue the documentation required under the applicable income-tax rules.
Donation receipts should contain accurate information such as:

• Organisation name

• PAN

• Approval/registration details

• Donor name

• Donation amount

• Donation date

• Mode of payment

• Unique donation/reference details where applicable

• Other information prescribed by law

Cash Donations Under 80G

Donors should be particularly careful with cash donations because the Income Tax Act imposes restrictions on the amount of cash donation eligible for deduction.
The applicable limit and conditions should be checked before issuing or claiming a donation deduction.

Donation Reporting Compliance

80G-approved organisations have ongoing reporting responsibilities.
The organisation should maintain accurate donor information and comply with applicable donation statements and certificates.
The organisation may also need to furnish information about donations received through the prescribed income-tax forms.

80G and Form 10BD

Donation reporting requirements may include filing the prescribed statement relating to donations received.
Organisations should maintain complete donor records and ensure that information reported to the Income Tax Department matches the donation receipts issued to donors.

80G and Form 10BE

Eligible donors may require the prescribed donation certificate/document for claiming deduction.
The organisation should follow the current Income Tax Department requirements for generating and furnishing donor-related certificates.

80G and CSR Funding

80G approval can strengthen an organisation’s compliance profile when approaching corporate and institutional donors.
However, 80G approval alone does not automatically make an organisation eligible for CSR funding.
CSR eligibility is governed by separate requirements under the Companies Act, CSR Rules and applicable provisions.

80G and FCRA Registration

80G approval and FCRA registration are separate.
An organisation intending to receive foreign contributions must comply with the Foreign Contribution Regulation Act and obtain the required FCRA registration or permission.
80G approval does not itself authorise an organisation to receive foreign contributions.

80G Registration Fees

Government fees and professional service charges should be treated separately.
The applicable statutory fee, if any, depends on the current filing framework and circumstances.
NSC India’s professional service charges are separate from government or third-party charges.

Processing Time for 80G Approval

Processing time can vary depending on:

• Type of application

• Completeness of documentation

• Nature of activities

• Organisation’s compliance history

• Departmental verification

• Queries raised by the Department

• Time taken by the applicant to provide clarifications

NSC India can assist with preparation and follow-up, but final processing time depends on the Income Tax Department.

Common Reasons for 80G Application Delay

Applications may be delayed due to:

• Incorrect PAN details

• Incomplete documents

• Mismatch in organisation details

• Inconsistent charitable objects

• Inadequate activity information

• Missing financial records

• Incorrect application selection

• Expired DSC

• Incomplete donor information

• Failure to respond to departmental queries

• Incorrect or inconsistent financial information

How to Check 80G Approval Status

Applicants can monitor their application through the Income Tax e-Filing portal using the relevant acknowledgement or application details.
The exact navigation and status options may change as the e-Filing portal is updated.

How to Download 80G Approval Certificate

Once approval is granted, the organisation can access the relevant order/certificate through the Income Tax e-Filing portal according to the current portal process.
The organisation should retain a copy of the approval order and URN for future compliance and donor-related requirements.

What is URN in 80G Approval?

URN means Unique Registration Number.
Under the current framework, the Income Tax Department states that regular approval granted through Form 107 is accompanied by a 16-digit URN, which is used as confirmation of the approval and must be quoted in future compliance.

80G Compliance After Approval

Obtaining approval is not the end of the compliance process.
An organisation should:

• Maintain proper books of accounts

• Maintain donor records

• Issue accurate donation documentation

• File applicable income-tax returns

• File applicable donation statements

• Maintain financial records

• Maintain audit reports where applicable

• Use funds according to charitable objectives

• Monitor approval validity

• Comply with applicable income-tax provisions

Difference Between 80G and CSR

Particular	80G Approval	CSR
Main Purpose	Donor tax deduction	Corporate social responsibility spending
Main Beneficiary	Eligible donor	Eligible implementing organisation/project
Governing Framework	Income-tax law	Companies Act and CSR Rules
Automatic Eligibility	No	No
Main Focus	Tax deduction on qualifying donations	Approved CSR activities

Difference Between 80G and FCRA

Particular	80G	FCRA
Purpose	Tax deduction for eligible donations	Regulation of foreign contributions
Authority	Income Tax Department	Ministry of Home Affairs
Donor/Source	Primarily domestic tax-deductible donations	Foreign contribution
Benefit	Eligible donor tax deduction	Permission to receive foreign contribution
Same Registration?	No	No

Why Choose NSC India for 80G Registration?

Professional Assistance

NSC India helps NGOs, trusts, societies and Section 8 companies understand the applicable registration and approval process.

Documentation Support

We help organise the required documents and information before filing.

Online Filing Assistance

Our team assists with the preparation and online submission of the application.

Departmental Query Support

If the Income Tax Department raises a query, we can assist with preparing the required response and supporting documents.

Compliance Support

We can also assist with related NGO tax compliance, renewal and donor-reporting requirements.

How NSC India Can Help

Our 80G services may include:

• Eligibility assessment

• Document checklist

• Application preparation

• Trust/Society/Section 8 document review

• Online filing assistance

• Form 104/Form 105 guidance

• DSC/e-verification guidance

• Application tracking

• Departmental query assistance

• Approval/order support

• Renewal assistance

• Donation compliance guidance

• Related NGO tax-compliance support

Frequently Asked Questions

What is 80G Registration?

80G Registration is the commonly used term for income-tax approval that enables eligible donors to claim deductions for qualifying donations made to an approved charitable organisation.

Who can apply for 80G approval?

Eligible trusts, societies, NGOs, Section 8 companies and other qualifying non-profit organisations can apply subject to the applicable conditions.

Is 80G the same as 12A registration?

No. 12A/Section 332 registration primarily concerns applicable tax exemption for the organisation, while 80G/Section 354 approval relates to eligible donor deductions.

Is 80G registration mandatory for an NGO?

No, it is not automatically mandatory for every NGO. However, organisations seeking to provide eligible donors with tax-deduction benefits may need the applicable approval.

Can a trust apply for 80G?

Yes, an eligible charitable trust can apply subject to the applicable statutory requirements.

Can a society obtain 80G approval?

Yes, an eligible society can apply for the applicable approval.

Can a Section 8 Company obtain 80G approval?

Yes, a qualifying Section 8 Company can apply subject to the applicable requirements.

Can a new NGO apply for 80G?

Eligible newly established organisations may seek provisional approval where the statutory conditions and application route permit.

What is the current form for regular 80G approval?

Under the Income Tax Act, 2025, Form 105 is the consolidated application for regular registration and/or regular approval, including donation-related approval under Section 354.

Is Form 10A still the form for every new 80G application?

Not for the new Income Tax Act, 2025 framework. The current Department guidance uses the new forms for Tax Year 2026-27 onwards. Form 105 is used for applicable regular approval applications.

What is Section 354?

Section 354 of the Income Tax Act, 2025 provides the current statutory framework for approval relating to deductions for qualifying donations.

What is Form 105?

Form 105 is the current consolidated application for regular registration and/or approval under specified provisions of the Income Tax Act, 2025.

What is URN?

URN means Unique Registration Number. The current Income Tax Department guidance states that a 16-digit URN is issued with the applicable regular registration/approval order.

Can donors claim 100% deduction on every 80G donation?

No. The deduction percentage and qualifying limits depend on the nature of the donation and recipient institution and the applicable tax provisions.

Can cash donations qualify for 80G deduction?

Cash donations are subject to statutory restrictions. Donors should verify the applicable conditions before claiming a deduction.

Does 80G approval automatically provide CSR eligibility?

No. CSR eligibility is governed by separate legal requirements.

Does 80G allow an NGO to receive foreign donations?

No. FCRA compliance is separate and is required for receiving foreign contributions.

Is 80G approval permanent?

The validity depends on the applicable registration/approval category and statutory provisions. Organisations should follow the validity stated in their approval order.

Can 80G approval be renewed?

Yes, where renewal or regular approval is required, the organisation must follow the applicable process within the prescribed time.

What documents are required?

Documents generally include PAN, registration certificate, Trust Deed/MOA/AOA, activity details, financial information, office-bearer details and other documents prescribed by the Income Tax Department.

How long does 80G approval take?

Processing time varies depending on the application, documents and departmental verification. No fixed approval timeline should be guaranteed.

Can NSC India help with 80G Registration?

Yes. NSC India can assist with eligibility assessment, documentation, application preparation, online filing, departmental queries, approval support and related compliance.

Get 80G Registration Assistance from NSC India

Are you a Trust, NGO, Society or Section 8 Company looking to obtain 80G approval?

NSC India can assist you with documentation, application preparation, online filing, departmental queries, approval support and related NGO tax compliance.

Get professional 80G Registration assistance from NSC India today.