{"id":8380,"date":"2020-01-14T09:00:04","date_gmt":"2020-01-14T03:30:04","guid":{"rendered":"https:\/\/swaritadvisors.com\/learning\/?p=8380"},"modified":"2020-12-17T14:47:29","modified_gmt":"2020-12-17T09:17:29","slug":"checklist-for-80g-registration-and-80g-certificate","status":"publish","type":"post","link":"https:\/\/swaritadvisors.com\/learning\/checklist-for-80g-registration-and-80g-certificate\/","title":{"rendered":"Checklist and Requirements for 80G Registration"},"content":{"rendered":"\n<p class=\"has-drop-cap\">The best way to find yourself is to lose yourself in the service of others.\u201d A wise quote by the Father of the Nation, Mahatma Gandhi which emphasizes charity and donations. Considering the present day scenario where rage, violence, inhumanity drives our society, it is indispensable to spread the preaching of being generous. Lets understand the Requirements for 80G Registration.<\/p>\n\n\n\n<p>Several Non-governmental organizations&nbsp;(NGOs) and non-profit organizations work rigorously to uplift the weaker sections of India. If you are also associated with any NGO, then you must perceive the<strong> 80G registration<\/strong> checklist and its benefits.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a3b370255529\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a3b370255529\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/swaritadvisors.com\/learning\/checklist-for-80g-registration-and-80g-certificate\/#What_is_the_significance_of_80G_Registration\" title=\"What is the significance of 80G Registration?\">What is the significance of 80G Registration?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/swaritadvisors.com\/learning\/checklist-for-80g-registration-and-80g-certificate\/#Fundamental_Requirements_for_80G_Registration\" title=\"Fundamental Requirements for 80G Registration\">Fundamental Requirements for 80G Registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/swaritadvisors.com\/learning\/checklist-for-80g-registration-and-80g-certificate\/#Eligibility_Criteria_to_avail_Tax_Exemption\" title=\"Eligibility Criteria to avail Tax Exemption\">Eligibility Criteria to avail Tax Exemption<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/swaritadvisors.com\/learning\/checklist-for-80g-registration-and-80g-certificate\/#Donations_that_are_not_liable_for_any_Tax_ExemptionDeduction\" title=\"Donations that are not liable for any Tax Exemption\/Deduction\">Donations that are not liable for any Tax Exemption\/Deduction<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/swaritadvisors.com\/learning\/checklist-for-80g-registration-and-80g-certificate\/#What_is_the_Percentage_of_Tax_Deduction_under_Section_80G\" title=\"What is the Percentage of Tax Deduction under Section 80G?\">What is the Percentage of Tax Deduction under Section 80G?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/swaritadvisors.com\/learning\/checklist-for-80g-registration-and-80g-certificate\/#Documents_Required_for_80G_Registration\" title=\"Documents Required for 80G Registration\">Documents Required for 80G Registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/swaritadvisors.com\/learning\/checklist-for-80g-registration-and-80g-certificate\/#Compliance_Requirement_under_Section_80G\" title=\"Compliance Requirement under Section 80G\">Compliance Requirement under Section 80G<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/swaritadvisors.com\/learning\/checklist-for-80g-registration-and-80g-certificate\/#A_Complete_Checklist_for_80G_Registration_Procedure\" title=\"A Complete Checklist for 80G Registration Procedure\">A Complete Checklist for 80G Registration Procedure<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/swaritadvisors.com\/learning\/checklist-for-80g-registration-and-80g-certificate\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_significance_of_80G_Registration\"><\/span>What is the significance of 80G Registration?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>What you give is what you get, likewise, if you donate to a charitable trust that has 80G certificate, then you will get tax exemptions either party or wholly. An NGO or <strong><a href=\"https:\/\/swaritadvisors.com\/section-8-company-registration\" class=\"text-primary\">Section 8 Company<\/a><\/strong> registered under Section 12A will enable the donor to avail tax exemption under Section 80G. It is utmost essential for all NGOs to apply for <strong><a href=\"https:\/\/swaritadvisors.com\/12a-and-80g-registration\" class=\"text-primary\">Section 12A and 80G registration<\/a><\/strong>.<\/p>\n\n\n\n<p>NGOs with 12A registration have the authority to claim a complete exemption from the Income Tax Department. However, a charitable trust having 80G certificate leverage the advantage to attract more potential donors for donating substantial funds.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Fundamental_Requirements_for_80G_Registration\"><\/span>Fundamental Requirements for 80G Registration<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Here is the list of requirements that every NGO needs to meet to acquire an 80G certificate:<\/p>\n\n\n\n<ul><li>The foremost requirement for 80G registration is to get registered under the Section 8 and Societies Registration Act, 1860.<\/li><li>One has to keep a record of all the transactions like receipt and expenditures of NGO in the book of accounts.<\/li><li>The primary objective of the NGO must be to promote charitable purposes rather than to generate profits or any other personal goal.<\/li><li>Also, the applicant NGO must utilize its assets and income exclusively for charitable purposes.<\/li><li>The charitable institution should only be established in India.<\/li><li>Lastly, the central income source of the NGOs should only be donations.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Eligibility_Criteria_to_avail_Tax_Exemption\"><\/span>Eligibility Criteria to avail Tax Exemption<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><em>Let\u2019s take a look at the candidates who can avail tax deduction benefits under 80G:<\/em><\/strong><\/p>\n\n\n\n<ul><li>An individual\/entity that makes an eligible donation becomes entitled to tax exemption under Section 80G.<\/li><li>As per Section 80G, all the donations given to the listed trust or organizations get qualified for a tax deduction.<\/li><li>Further, if an NRI donates to the eligible trusts and institutions, then he also qualifies for tax exemption under section 80G.<\/li><li>If an employee donates some money from his salary and if the donation receipt carries the employer\u2019s name, thereon he can claim deduction under section 80G.<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Donations_that_are_not_liable_for_any_Tax_ExemptionDeduction\"><\/span><strong>Donations that are not liable for any Tax Exemption\/Deduction<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<ul><li>In case a donor donates to a foreign trust, then he cannot claim for any tax savings under section 80G.<\/li><li>One cannot claim any deductions for the donations to the political parties, publishing or printing of flyers, pamphlets, and brochures.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_Percentage_of_Tax_Deduction_under_Section_80G\"><\/span>What is the Percentage of Tax Deduction under Section 80G?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>All the donors of charitable trusts must know about the percentage of deduction which they can access while donating in 80G certified NGOs:<\/p>\n\n\n\n<ul><li>A donation to the <strong>Prime Minister\u2019s National Relief Fund (PMNRF)<\/strong><a href=\"https:\/\/pmnrf.gov.in\/en\/\">[1]<\/a> is eligible for 100% deduction under 80G without any limit.<\/li><li>Any donations made to the Indian Olympic Association or sports institution is also eligible for 100 % deduction.<\/li><li>When a company or individual donates to the trusts like \u201cIndira Gandhi Memorial Trust,\u201d thereby, it is eligible for about 50% deduction without any limit.<\/li><li>An 80G registered institution which works on promoting family planning is eligible for 100% tax exemption.<\/li><li>Any charitable trust that falls under the 80G list is eligible for a 50% deduction.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Documents_Required_for_80G_Registration\"><\/span>Documents Required for 80G Registration<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>These are the <strong>checklist of documents needed for 80G Registration<\/strong>:<\/p>\n\n\n\n<ul><li>Certificate of Incorporate of the NGO;<\/li><li>PAN card of the NGO;<\/li><li>Form 10G;<\/li><li>Memorandum of Association (MOA), in case the NGO got registered under Section 8 or Society;<\/li><li>If the NGO is a Trust, provide Trust Deed;<\/li><li>A copy of the utility bills such as electricity bills, House Tax Receipt, or water bills;<\/li><li>If the NGO is situated on a rented property, then you must provide a NOC (No-Objection Certificate) from the landowner.<\/li><li>A list of all the Board of Trustees along with the list of donors with their PAN card and complete address;<\/li><li>A full list of the welfare activities.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Compliance_Requirement_under_Section_80G\"><\/span>Compliance Requirement under Section 80G<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><em><strong>As per Section 80G, an applicant of the 80G registration must adhere with these prescribed requirements:<\/strong><\/em><\/p>\n\n\n\n<ul><li>Only a registered society, public charitable trust, and reputed educational institution can apply for the certificate of 80G. Moreover, if the Government has funded an institute, that can also enroll for 80G registration.<\/li><li>The institution or trust which applies for the 80G certificate must be duly registered under Section 25 of the Companies Act, Societies Registration Act, 1860; or any other similar Acts.<\/li><li>The applicant of <strong><a href=\"https:\/\/swaritadvisors.com\/ngo-registration\" class=\"text-primary\">NGO certificate<\/a><\/strong> should not belong to any religion or cast based and creeds based activity.<\/li><li>The registered institution\/trust must not hold any income which isn\u2019t exempted.<\/li><li>The respective institution or trust should only employ the donation funds for charitable purposes.<\/li><li>In case the applicant indulges in other businesses, then he needs to maintain a separate account. Thus the received donations do not get merged with the savings of any other kind.<\/li><li>The applicant should have kept an appropriate record of annual returns, bookkeeping, and accounting before he applies for the 80G certificate.<\/li><li>Once the applicant procures the certificate, he will receive a receipt that must ensure timely renewal of the certificate. Thus, alerts the applicant to renew it for availing the available tax benefits.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"A_Complete_Checklist_for_80G_Registration_Procedure\"><\/span>A Complete Checklist for 80G Registration Procedure<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><em>To understand the Requirements for 80G Registration, follow these simple steps:<\/em><\/p>\n\n\n\n<ol><li>Submit your application to the concerned Commissioner of Income Tax Department in the jurisdictional area of your organization.<\/li><li>Now the Income Tax Department will closely inspect your application and documents.<\/li><li>In case, the Commissioner isn\u2019t satisfied with your provided information, he may ask for additional documents. Submit the documents within a speculated time frame.<\/li><li>After completing the verification process, the Commissioner will issue the 80G certificate to your NGO.<\/li><\/ol>\n\n\n\n<p>The registration of an organization under Section 80G is valid for a period of one to three years. Hence, the Trust or NGOs must renew the certificate from time to time.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<div class=\"shadow4\">80G registration is an efficient way to attract an abundance of donations in the NGO\/charitable trust. It also elevates the public image of an NGO, since the donors usually prefer a registered trust. Also, with the certificate of 80G, the donors get numerous tax exemption and deductions as per their eligibility. If you also want to register your NGO under Section 80G, look no further than Swarit Advisors. We hold legal expertise and help you in drafting the application of 80G exemption certificate. So contact us today!<\/div>\n\n\n\n<div class=\"read\"><p><b>Also, Read:<\/b> <mark><a href=\"https:\/\/swaritadvisors.com\/learning\/how-to-check-society-registration-online\/\">How to check Society Registration online?<\/a><\/mark>.<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>The best way to find yourself is to lose yourself in the service of others.\u201d A wise quote by the Father of the Nation, Mahatma Gandhi which emphasizes charity and donations. Considering the present day scenario where rage, violence, inhumanity drives our society, it is indispensable to spread the preaching of being generous. Lets understand [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":8381,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[101],"tags":[1088],"_links":{"self":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/8380"}],"collection":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/comments?post=8380"}],"version-history":[{"count":16,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/8380\/revisions"}],"predecessor-version":[{"id":17947,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/8380\/revisions\/17947"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media\/8381"}],"wp:attachment":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media?parent=8380"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/categories?post=8380"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/tags?post=8380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}