80G Approval for Charitable Organisations
Help donors claim eligible tax deduction | BDPS Associates
What is 80G approval?
80G is the familiar approval under which eligible donations to an approved charitable organisation may qualify for deduction in the donor's income-tax computation, subject to statutory conditions. Revised provisions and form numbers apply under the Income-tax Act, 2025 from 1 April 2026.
Who is eligible?
- Eligible charitable trust, society or Section 8 company
- Organisation holding the required tax registration
- Genuine charitable activities with regular books and banking records
- No prohibited private benefit to founders, trustees or related persons
- Institution should not be predominantly for a particular religious community or caste, subject to statutory exceptions
When to apply?
- New organisation may seek provisional approval under the current prescribed route.
- After commencement of activities, seek regular approval within the applicable timeline.
- Apply for renewal before validity expires.
- Do not advertise tax-deductible donations or issue qualifying certificates unless approval is valid for the relevant period.
Documents checklist
- Trust deed/MOA, rules and registration certificate
- Organisation PAN and tax-registration order
- Trustee/office-bearer KYC and contact details
- Activity report, photographs and programme evidence
- Accounts, audit reports and ITR acknowledgements, where applicable
- Bank statements, cancelled cheque and donation ledger
- Sample donation receipt and donor records
- Existing 80G order/rejection order, if any
- FCRA and Darpan details, where applicable
- DSC/EVC of authorised signatory
Process and ongoing compliance
- Check objects and existing tax registration.
- Select provisional, regular or renewal application.
- Upload current form and supporting evidence.
- Respond to departmental queries.
- After approval, issue compliant receipts, retain donor data and file prescribed donation statements/certificates on time.
80G Approval म्हणजे काय?
Approved charitable institution ला दिलेल्या पात्र donation वर donor ला कायद्यानुसार income-tax deduction मिळू शकते. 1 एप्रिल 2026 पासून नवीन Income-tax Act अंतर्गत section/form numbering बदलले आहे.
कोण पात्र आहे?
- पात्र charitable trust, society किंवा Section 8 company
- आवश्यक tax registration असलेली संस्था
- Genuine charitable activities व नियमित accounts
- Trustee किंवा related person ला prohibited personal benefit नसणे
- कायद्यातील अपवाद वगळता संस्था विशिष्ट धर्म/जातपुरती मुख्यतः मर्यादित नसणे
अर्ज कधी करावा?
- नवीन संस्थेसाठी provisional approval.
- Activities सुरू झाल्यानंतर applicable deadline मध्ये regular approval.
- Validity संपण्यापूर्वी renewal.
- Valid approval नसताना donation tax-deductible असल्याचा दावा करू नये.
आवश्यक कागदपत्रे
- Trust deed/MOA, rules आणि registration certificate
- Organisation PAN आणि tax-registration order
- Trustee/office-bearer KYC
- Activity report, photographs आणि programme evidence
- लागू असल्यास accounts, audit reports आणि ITR
- Bank statements, cancelled cheque आणि donation ledger
- Sample donation receipt व donor records
- Existing 80G/rejection order, असल्यास
- FCRA आणि Darpan details, लागू असल्यास
- Authorised signatory चे DSC/EVC
प्रक्रिया आणि पुढील compliance
- Objects व tax registration तपासणे.
- योग्य application category निवडणे.
- Current form आणि evidence upload करणे.
- Department query ला reply देणे.
- Approval नंतर compliant receipts, donor records आणि prescribed statements/certificates वेळेत दाखल करणे.
Disclaimer: Donation deduction depends on approval validity, donation mode, donor eligibility and applicable law.
Official sources: Form 104 guidance | Form 105 guidance