NGO is an organization that does not work for profit but operates for the welfare of a community at large. These non-profit entities are required to initially register under appropriate law enforcement authorities for procuring registration under section 12A of the Income Tax Act, 1961 which enables them to claim tax exemptions. The application for 12A registration has to be filed with the Jurisdictional Principal Commissioner or Commissioner of Income Tax.

• Application Form 10A for registration u/s 12A
• Self-certified copy of document evidencing creation or registration of NGO like Memorandum of Association or Trust Deed
• Self-certified copy of instrument registration of NGO like Registration Certificate or Incorporation certificate
• Self-certified copy of document evidencing adoption or modification of the objectives
• Self-attested copies of annual financial statements since foundation or for previous 3 years
• Note containing details of the activities conducted by the entity
• Self-certified copy of existing order granting registration u/s 12A or 12AA, if any
• Self-certified copy of rejection order of application for grant of registration u/s 12A or 12AA
• Any other undertaking/declaration/affidavit/information as required by the concerned authorities

NGO must be initially registered under appropriate law enforcement authorities for obtaining 80G registration. Where an NGO has acquired 80G certification then any person or organization who makes an eligible donation to the NGO is entitled to avail maximum allowable tax deduction under section 80G. The application for 80G registration is processed by the Jurisdictional Principal Commissioner or Commissioner of Income Tax

• Application Form 10G for registration u/s 80G
• Copy of PAN card in the name of the NGO
• Address Proof copy of registered office
• Self-certified copy of document evidencing creation or registration of NGO like Memorandum of Association or Trust Deed
• Self-certified copy of instrument registration of NGO like Registration Certificate or Incorporation Certificate
• Proof of welfare activities of NGO
• Progress Report since foundation or for previous 3 years
• Self-attested copies of annual financial statements since foundation or for previous 3 years
• Copy of registration granted under section 12A
• List of governing body members and their contact details.
• List of capital contributors along with their PAN and address proof copy
• Any other undertaking/declaration/affidavit/information as required by the concerned authorities

• Registration number of NGO
• Copy of 80G Certificate of NGO
• Stamped receipt of donation containing:
  
  • Name, Address & PAN number for the NGO
  • Name of the donor
  • Amount donated in numeric as well as words
  • Details of form 58 for donations that attract 100% deduction