NGO, Trust & Society Formation with 12AB / 80G

Trust deeds, Society registration, Section 8 NGO incorporation, and Form 10A / 10AB tax exemptions.

Turnaround: 2 to 3 weeks for registration; 30-45 days for 12AB/80G orders

Practice Lead: CA. R.A. Dhoot & Non-Profit Advisory Desk

Practice Methodology & Regulatory Scope

Operating a non-profit or charitable institution requires strict statutory adherence to maintain tax-exempt status. We manage trust deed drafting, registration before the Sub-Registrar, society registrations, and obtaining 5-year regular registrations under Section 12AB and 80G.

Governing Statutory Acts & Guidelines

Indian Trusts Act 1882

Societies Registration Act 1860

Section 11, 12, 12AB & 80G of Income Tax Act

Companies Act 2013 (Section 8)

Tangible Client Deliverables

Drafting and registration of Public Charitable Trust Deed or Society Constitution

Section 8 Company incorporation with Central Government license

Filing Form 10A / Form 10AB for registration under Section 12AB (Tax Exemption)

Filing Form 10A / Form 10AB for registration under Section 80G (Donor Tax Deduction)

Form CSR-1 registration with MCA for receiving Corporate Social Responsibility funds

Annual filing of Form 10BD (Statement of Donations) and Form 10BE certificates

Measurable Enterprise Safeguards

100% tax exemption on trust income under Section 11 and 12

Attraction of philanthropic donors through 80G tax deduction incentives

Eligibility to access corporate CSR funding through valid CSR-1 registration

Statutory Practice FAQs

Q: What is the difference between provisional and regular 12AB / 80G registration?

A: New trusts/NGOs initially receive a Provisional Registration for 3 years by filing Form 10A. Once charitable activities commence (at least 6 months before expiry of provisional registration or within 6 months of commencement), they must file Form 10AB to obtain a Regular Registration valid for 5 years.

Partner Consultation

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Schedule an in-person chambers discussion or encrypted virtual conference with our senior practice leader.

Designated Partner Lead:

CA. R.A. Dhoot & Non-Profit Advisory Desk

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