80G for NGO / Society and Trust

80G - INCOME TAX EXEMPTION

Section 80G of the Income Tax Act enables an Income Tax Payee to claim deduction for donation made by them to certain organisation. This deduction is subject to certain conditions.

The amount of deduction depends on-

  • To whom the donation has been made.
  • The amount of donation. They are exempted from 100% to 50% of the amount of donation.

Charitable organisations/associations such as Society, Trust, etc can apply to the Department of Income Tax for registration under the provision of 80G in a prescribed form. NGO can avail income tax exemption by getting itself registered and complying with certain other formalities, but such registration does not provide any benefit to the persons making donations. The application should be made as early as possible just after the registration of the given organisation. For renewal of 80G registration the same form can be used. The Income Tax Act has certain provisions which offer tax benefits to the "donors". All NGO's should avail the advantage of these provisions to attract potential donors. Section 80G is one of such sections.

Registration under 80G:

If an NGO gets itself registered under section 80G then the person or the organisation making a donation to the NGO will get a deduction of 50% from his/its taxable income. The NGO has to apply in Form No. 10G As per Annexure - 29 to the Commissioner of Income Tax for such registration. Normally this approval is granted for 2-3 years.

What Rajput Jain & Associates Offers

Rajput Jain & Associates is pioneer management consultants rendering altogether services to NGOs Civil Society Organisations and host of corporate and charitable institutions. It provides single window services for all registration under Trust, Society, 80-G, 12A, FCRA, 35AC, Section 35(1)(ii), Section 35(1)(iii) etc and NGOs, from conceptualization to fund-raising, project implementation to institution building, legal requirements to compliance services, Income Tax Services, Statutory Audit Services, FCRA compliance & FC3 returns, Internal Audit, Accounts Outsourcing Services etc

Documents Require Filing 80G:

The application form should be sent in triplicate to Commissioner of Income Tax along with the following documents:

  • FORM—10G for U/S 80G registration
  • RC and MOA / Trust Deed (two copy – signed and stamped)
  • NOC from Landlord
  • PAN copy
  • Electricity Bill / House tax Receipt / Water Bill photocopy
  • Evidence welfare activities carried out & Progress Report since inception.
  • Books of Accounts & ITR, if any, since inception
  • Original RC and MOA / Trust Deed- at the time of registration
  • Copy of income tax registration certificate.
  • Detail of activities since its inception or last three years whichever is less
  • Copies of audited accounts of the institution/NGO since its inception or last 3 years whichever is less.

Conditions apply to 80G:

  • The NGO should not have any income which is not exempted, such as business income. If, the NGO has business income then it should maintain separate books of accounts and should not divert donations received for the purpose of such business.
  • The bylaws or objectives of the NGOs should not contain any provision for spending the income or assets of the NGO for purposes other than charitable.
  • The NGO is not working for the benefit of particular religious community or caste.
  • The NGO maintains regular accounts of its receipts & expenditures.
  • The NGO is properly registered under the Societies Registration Act 1860 or under any law corresponding to that act or is registered under section 25 of the Companies Act 1956.

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