Form 10G for 80G registration: Process, Format & Key Requirements

What is Form 10G?

Form 10G is an application form that charitable trusts, NGOs, and other not-for-profit organizations use to apply for 80G registration under the Income Tax Act, 1961. Filing this form is essential if the organization wants its donors to be able to claim tax deductions on the donations they make.

Under Section 80G, donors can get a deduction of 50% or 100% of the donation amount, depending on the type of institution. To offer this benefit to donors, the organization must get approval from the Income Tax Department by submitting Form 10G online through the Income Tax e-Filing portal.

Form 10G includes important details about the organization, such as its registration details, nature of activities, financial information, and details of trustees or members. Once submitted, the application is reviewed, and upon approval, the organization receives an 80G certificate, which boosts its credibility and helps attract more donations.

Who Can Apply for 80G Registration Using Form 10G?

The following types of organizations can apply for 80G registration using Form 10G:

• Charitable Trusts: Registered under the Indian Trusts Act.
• Societies: Registered under the Societies Registration Act, 1860.
• Non-Profit Companies (Section 8 Companies): Registered under the Companies Act, 2013.
• Religious-cum-Charitable Institutions: If they carry out both religious and charitable activities, they may still be eligible (subject to certain conditions).

What is the Eligibility Criteria to File Form 10G?

• The organization must be registered under Section 12A of the Income Tax Act.
• It should be engaged in genuine charitable or philanthropic activities.
• The income or assets of the organization should not benefit any specific person or group.
• The organization should maintain regular books of accounts.
• It must not promote any activity that is commercial in nature.

What are the documents required to File Form 10G?

• Registration Certificate (Trust Deed / Society Registration / Section 8 Company Incorporation Certificate)
• PAN Card of the Organization
• 12A/12AB Registration Certificate
• Audited Financial Statements of the last 3 years (if applicable)
  • Balance Sheet
  • Income & Expenditure Account
  • Receipts & Payments Account
• Activity Report of the Organization
• List of Trustees/Governing Body Members (with PAN and contact details)
• Bank Account Details and Statements
• Donor Details (if any major donations received)
• Land Ownership Proof or Rent Agreement
• No Objection Certificate (NOC) from the Landlord (if premises is rented)
• Utility Bill (like electricity bill) for address proof

Step-by-Step Process to file Form 10G

If your organization wants to get 80G registration, here’s how you can file Form 10G online:

• Step 1: Visit the Income Tax Website: Go to the official Income Tax e-Filing website at incometax.gov.in and log in using your organization’s PAN and password.
• Step 2: Find the Right Form: Once logged in, go to the “e-File” menu and select “Income Tax Forms.” Then look for Form 10G, which is the application form for 80G registration.
• Step 3: Fill in Your Organization’s Details: Enter your organization’s name, address, registration number, PAN, and the type of organization (like trust, society, or company). Also provide when your organization was set up.
• Step 4: Add Details About Trustees and Activities: Fill in the names, PAN numbers, and contact details of the trustees or board members. Describe the charitable activities your organization carries out and how donations are used.
• Step 5: Upload Supporting Documents: Attach all the required documents like registration certificates, audited financial statements, activity reports, and any other proofs in PDF format.
• Step 6: Review and Submit: Double-check all the information you’ve entered. Then submit the form using a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC).
• Step 7: Wait for Acknowledgement and Approval: After submitting, you will get an acknowledgment. The Income Tax Department might contact you if they need more information. Once everything is verified, you will receive your 80G certificate.

What details are required in Form 10G?

• Basic Information of the Organization
  • Name of the applicant (trust, society, or Section 8 company)
  • Address of the registered office
  • PAN of the organization
  • Legal status (Trust/Society/Section 8 Company)
• Registration Details
  • Date and number of registration under the relevant Act (e.g., Trust Act, Societies Act, Companies Act)
  • Details of 12A/12AB registration (date and order number)
• Nature and Objects of the Organization
  • Main objectives and aims of the institution
  • Nature of activities carried out (charitable, educational, religious, etc.)
• Financial Information
  • Total income and expenditure for the last three financial years (if applicable)
  • Details of donations received and how the funds were utilized
• Details of Key Persons
  • Names, PAN, and contact details of trustees, board members, or directors
  • Roles and responsibilities of each key person
• Details of Assets and Liabilities
  • Information on owned property or assets
  • Liabilities or loans (if any)
• Bank Account Information
  • Account numbers and names of the banks where organizational funds are held
• Other Information
  • Whether the organization is involved in any business or commercial activity
  • Whether it has been granted registration under FCRA (if applicable)
  • Details of any earlier rejections or approvals under 80G

What are the Benefits of 80G Registration via Form 10G?

• Encourages More Donations: People are more likely to donate when they know they can get a tax deduction. 80G registration gives your donors that benefit, which can boost your fundraising.
• Tax Savings for Donors: When you’re registered under 80G, your donors can claim a deduction on their income tax for the amount they donate. This makes supporting your cause financially rewarding for them too.
• Builds Trust and Credibility: Having 80G approval shows that your organization is genuine and compliant with government rules. This builds confidence among donors and partners.
• Helpful for Government Grants and CSR Funding: Many government departments and companies giving CSR funds prefer working with organizations that have 80G registration. It opens up more funding opportunities.
• Strengthens Your Organization’s Image: An 80G certificate improves your public image. It reflects that your organization is serious about its social mission and operates transparently.
• Promotes Good Compliance Practices: To get and keep 80G registration, your organization must follow proper accounting and reporting procedures. This helps maintain clean records and better management.

Conclusion

Filing Form 10G is an important step for any charitable organization that wants to get 80G registration. It not only helps in gaining donor trust but also allows contributors to enjoy tax benefits. With proper documents and a smooth filing process, your organization can unlock better fundraising opportunities and build a stronger reputation. Make sure to stay compliant and follow all necessary steps to get approved.

Suggested Read :

Donation Under Section 80G

Section 80G of Income Tax Act

Renew a Trust License in India

Difference between 12A and 80G

How to Download 12A and 80G Certificate?

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