80G REGISTRATION

Under the Income Tax Act of India, Section 80G provides valuable tax benefits to individuals, companies, and organizations that make donations to recognized charitable institutions and non-profit organizations. To enable donors to claim these benefits, charitable trusts and NGOs must obtain 80G registration from the Income Tax Department. This registration officially recognizes the organization as eligible to receive tax-deductible donations, thereby encouraging philanthropy and financial support for social causes.Once an institution secures 80G registration, donors can claim deductions—usually 50% or 100% of the donated amount—while calculating their taxable income, depending on the nature of the charity and the category of approval granted. This not only motivates individuals and corporations to contribute generously but also strengthens the financial sustainability of charitable and welfare organizations.80G registration enhances an NGO’s or trust’s credibility, as it signifies transparency, compliance with tax laws, and alignment with genuine charitable objectives. It also makes the organization eligible for corporate CSR contributions and government-backed funding programs.In essence, obtaining 80G registration benefits both the donors and the organization donors gain legitimate tax relief, while the registered institution gains greater trust, financial stability, and the ability to make a lasting social impact through its charitable initiatives.

Description

Key points regarding 80G registration: 

Tax Deduction for Donors: Individuals and businesses making donations to institutions with 80G registration can claim a deduction from their taxable income. The amount eligible for deduction varies based on the type of donor and the percentage specified in the Income Tax Act.

Eligibility Criteria for Charitable Institutions: To be eligible for 80G registration, a charitable institution must meet certain criteria. It should be formed for charitable purposes and must not be involved in any activity for profit. The institution's activities should also align with the defined objectives for which it was established.

Application Process: Charitable institutions seeking 80G registration need to apply to the Commissioner of Income Tax (Exemptions) using Form 10G. The application should be made within a certain period from the creation or establishment of the institution.

Validity Period: 80G registration is not indefinite. It is typically granted for a specified period, and the institution needs to renew its registration to continue availing the benefits. The renewal process involves providing updated information about the institution's activities and financials.

Documents Required: The application for 80G registration usually requires submission of various documents, including the trust deed, audited accounts, details of the institution's activities, and other relevant information.

Transparency and Compliance: Organizations with 80G registration are subject to scrutiny to ensure that they are operating in accordance with the defined charitable purposes. Any deviation from the stated objectives or engagement in activities for profit could lead to the cancellation of 80G registration.

In summary, 80G registration is a mechanism that encourages charitable donations by providing tax benefits to donors. It also ensures that the charitable institutions receiving donations adhere to the necessary criteria and operate transparently for the betterment of society.


Frequently Asked Questions

Browse practical answers curated by our CA and CS desks for 80G REGISTRATION.

Purpose & Applicability

It is a certificate issued under Section 80G of the Income Tax Act which enables donors to claim tax deductions on donations made to a registered charitable institution.

Charitable trusts, societies, and non-profit companies (e.g., Section 8 companies) which wish to offer tax-deductible donations for their donors should apply for 80G registration.

Because it enhances donor confidence (as they receive tax benefit), improves credibility of the organisation, and helps the organisation attract more donations and funding.

No — 80G primarily benefits the donor by offering deduction of donation from their taxable income; the organisation may still need other registrations (e.g., under Section 12A) for its own tax-exemption.

Key Requirements & Documents

The institution must be legally registered (trust, society or non-profit company), have charitable/religious objectives, maintain proper accounts, not operate primarily for profit, and comply with rules regarding business activities and usage of funds.

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