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.