80G/ 12A Registration | AccounTax

Dully filled in Form – 10A for registration u/s 12A registration;
Dully filled in Form – 10G for registration u/s 80G registration;
Registration Certificate and MOA /Trust Deed (two copies – self attested by NGO head);
NOC from Landlord (where registered office is situated);
Copy of PAN card of NGO;
Electricity Bill / House tax Receipt /Water Bill (photocopy);
Evidence of welfare activities carried out & Progress Report since inception or last 3 years;
Books of Accounts, Balance Sheet & ITR (if any), since inception or last 3years;
List of donors along with their address and PAN;
List of governing body board of trustees members with their contact details;
Deed for verification Original RC and MOA /Trust;
Authority letter in favour of NGO Factory;
Any other document/ affidavit / undertaking information asked by the Income Tax department.

The application can only be made by a public charitable trust, registered society, recognized educational institution or an institution funded by the Government.
The trust/institution applying for the certificate must be duly registered under the Societies Registration Act, 1860; or Section 25 of the Companies Act; or any other relevant Acts.
Applicants of the certificate must not represent any religion based or caste and creeds based activity.
The respective trust/institution should only utilize the donated funds for charitable purposes.
The registered trust/institution should not hold any income which is not exempted.
Entity’s pursuing any other businesses are required to maintain a separate account, so that the donations received are not confused with savings of any other kind.
The applicant should have maintained the appropriate annual returns, accounting and book keeping before applying for the certificate.
The recipient of the certificate must ensure the timely renewal of certificates, so as to receive the eligible tax benefits.

A person who makes an eligible donation is entitled to avail tax exemption under 80G.
Donations made to listed trust and organizations only qualify for deduction u/s 80G

If a donation is made to a foreign trust you cannot qualify for tax savings under section 80G.
If donations have been made too one or more political parties you cannot avail or claim deduction for such donations. Deductions cannot be claimed even for printing or publishing of brochures, flyers and pamphlets.
Donations by NRI if made to eligible institutions and trusts also qualify for tax exemption under section 80G.