Section 8, 80G, 12A, FCRA

Category: Industry Packages. From ₹24,999. Typical timeline: 30–60 days.

Overview

The NGO Package covers entity registration (Section 8 Company, Trust or Society) plus the 12A and 80G tax-exemption registrations that make donations tax-deductible for donors — the combination most non-profits need before they can credibly fundraise, bundled into one engagement instead of three sequential applications.

Who needs it

• New non-profits at the founding stage choosing between Section 8, Trust and Society structures
• Existing informal charitable groups that want to formalise and start issuing 80G donation receipts
• Organisations planning to apply for CSR funding, which typically requires 12A/80G registration
• Groups expecting to receive foreign donations in the future and wanting to plan the FCRA pathway

Eligibility

• A charitable, religious or not-for-profit purpose that qualifies for Section 8/Trust/Society registration
• A governing body/board of trustees willing to be named in the registration documents
• No profit distribution to members — surplus must be applied to the stated charitable objects
• FCRA registration (separate, stricter) only if intending to accept foreign contributions

Documents required

• PAN and identity/address proof of all trustees/directors/members
• Draft trust deed / MOA-AOA (for Section 8) / society bye-laws, depending on structure chosen
• Registered office address proof
• Statement of charitable objects and proposed activities
• Bank account details once the entity is registered

Process

1. Choose and register the entity — Section 8 Company, Trust or Society — each has different governance and state-registration implications.
2. Apply for 12A and 80G together — Both are typically filed once basic operations and objectives are documented.
3. Apply for FCRA, if needed — Only required if the NGO intends to receive donations from outside India.
4. Maintain annual compliance — Annual returns, audited financials and renewal of 80G/12A as per the current validity cycle.

Government fees

• Section 8 Company / Trust / Society registration: State/structure-specific, typically ₹2,000–₹10,000
• 12A registration: Nil — no government fee for the application itself
• 80G registration: Nil — no government fee for the application itself

Professional fee

₹24,999 professional fee for the full bundle (entity registration + 12A + 80G), in addition to government fees shown above. FCRA registration, if needed, is quoted separately given its stricter documentation requirements.

Timeline

30–60 working days — entity registration typically clears first, with 12A and 80G filed immediately after and processed over the following weeks.

Deliverables

• Certificate of registration (Section 8 Company / Trust deed registration / Society registration)
• 12A registration certificate (income-tax exemption for the NGO)
• 80G registration certificate (donor tax-deduction eligibility)
• A donor-receipt template compliant with 80G requirements

Frequently asked questions

Which structure should I choose — Section 8 Company, Trust or Society?

It depends on your governance preference and state: Section 8 Companies offer more structured governance similar to a company, Trusts suit family-led charitable initiatives, and Societies suit membership-based organisations. We help you compare based on your specific goals.

Can I apply for 80G immediately after registering the entity?

Yes, though you’ll need to document your charitable objects and any activities undertaken so far — a brand-new entity with no activity history may face closer scrutiny.

Do I need FCRA registration to accept any foreign donation?

Yes — FCRA registration (or prior permission) is mandatory before accepting any contribution from a foreign source, and it is a separate, stricter registration from 12A/80G.

Common mistakes

• Choosing a structure based on cost alone without considering long-term governance implications
• Drafting charitable objects too narrowly, which limits future programme flexibility
• Accepting a foreign donation before FCRA registration is granted — a serious compliance violation
• Not renewing 80G/12A registration within its current validity period, causing donor tax benefits to lapse

Penalties for non-compliance

• Lapsed 12A/80G: loss of tax exemption on income and donor tax-deduction eligibility until re-registered
• Accepting foreign funds without FCRA: penalties and potential suspension/cancellation of registration under FCRA
• Late annual return filing (Section 8 companies): late fees and potential director disqualification, same as any company

Legal references

• Income-tax Act, 1961 — Sections 12A, 12AB, 80G (registration and renewal regime)
• Companies Act, 2013 — Section 8 (companies with charitable objects)
• Foreign Contribution (Regulation) Act, 2010 (FCRA)