Compliance · 80G
80G certificate, explained
An 80G certificate lets your NGO's donors claim a tax deduction on what they give. Here's what it is, how to apply, and exactly what a valid receipt must contain.
Under the Income-tax Act, 2025 (effective 1 April 2026, replacing the Income-tax Act, 1961), Section 80G is now governed by Section 354 of the new Act. "Section 80G" remains the commonly used and searched term during the transition — the underlying requirement is unchanged, only the section/form numbering has moved. Confirm the applicable form with your CA if you're filing close to the transition date.
How to apply for an 80G certificate
Five steps, filed on the income tax e-filing portal.
Confirm 12A registration first
An NGO must hold a valid 12A registration (income tax exemption) before it can apply for 80G. Both are filed via Form 10A/10AB on the income tax e-filing portal.
Apply via Form 10A or 10AB
New NGOs file Form 10A for provisional registration (valid 3 years). NGOs converting from provisional to regular status, or renewing, file Form 10AB.
Submit supporting documents
Trust deed / society registration certificate / Section 8 incorporation certificate, PAN, financial statements, and a note on activities carried out.
Receive the 80G Unique Registration Number (URN)
On approval, the Income Tax Department issues a URN that must appear on every donation receipt from that point forward.
Start issuing 80G-compliant receipts
Every receipt must carry the fields listed below. Sevastack auto-generates and emails these to donors instantly after each donation.
What a valid 80G receipt must contain
Missing any of these can make the receipt invalid for the donor's tax claim.
QR code for instant verification
PAN validated and masked at entry
Emailed to donors automatically
Frequently asked
What is an 80G certificate?+
An 80G certificate is issued by the Income Tax Department to a registered NGO — trust, society, or Section 8 company — allowing donors who contribute to that NGO to claim a tax deduction under Section 80G of the Income Tax Act, typically 50% or 100% of the donated amount depending on the approval type. It's a prerequisite the NGO holds, not something a donor applies for directly: once approved, the NGO is issued a Unique Registration Number (URN) that must appear on every donation receipt going forward for that receipt to be valid for a donor's tax claim. 12A registration (the NGO's own income tax exemption) must be obtained first, since 80G approval depends on it. Under the Income-tax Act, 2025 (effective 1 April 2026), this provision is renumbered Section 354, though "80G" remains the term in everyday use. Sevastack auto-generates 80G receipts carrying all required fields after every donation.
How long is an 80G certificate valid?+
New NGOs get provisional 80G registration valid for 3 years. Once activities begin, the NGO must apply for regular registration (via Form 10AB) within 6 months of starting activities or before expiry, whichever is earlier. Regular registration is valid for 5 years and must be renewed.
Can an NGO get 80G without 12A registration?+
No. 12A registration (income tax exemption for the NGO itself) is a prerequisite for 80G registration (tax deduction for the NGO's donors). Both are typically applied for together via Form 10A when an NGO is new.
What must an 80G receipt contain to be valid?+
A valid 80G receipt needs the donor's name, address, and PAN; the NGO's PAN and 80G Unique Registration Number (URN); the donation amount, date, and mode; and the financial year. Missing the donor's PAN or the NGO's URN can make the receipt invalid for the donor's tax claim.
Do NGOs need to report 80G donations to the Income Tax Department?+
Yes. 80G-registered NGOs must file Form 10BD (a statement of all donations received) by 31 May each year, and issue Form 10BE donor certificates by 15 June. This is separate from issuing the 80G receipt itself at the time of donation.
Does Sevastack auto-generate 80G receipts?+
Yes. Sevastack generates IT-Act compliant 80G receipts with QR verification, donor PAN, the NGO's 80G URN, and 12A details, and emails them to donors automatically after every donation — free on every plan.
Does 80G still exist after the Income-tax Act, 2025?+
The requirement is unchanged, but the numbering has moved. Under the Income-tax Act, 2025 (effective 1 April 2026), the donor-deduction provision formerly known as Section 80G is now governed by Section 354 of the new Act. "80G certificate" and "80G URN" remain the terms in common use during the transition — confirm the current section reference with your CA if you're filing close to the transition date.
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