Glossary
80G
Certification that donations to the NGO are tax-deductible for the donor.
80G is a registration under Section 80G of the Income Tax Act, 1961 that lets donors claim a deduction on their taxable income for what they donate to the NGO — either 50% or 100% of the donation, depending on the entity's category. Since 2020, 80G registrations are re-issued on the same five-year cycle as 12A, and the NGO must file Form 10BD each financial year reporting the donations it received, so the department can validate the donor's deduction claim.
An NGO can hold 12A without 80G, but in practice donors ask for 80G before writing any cheque — including CSR funders, whose CSR-1 receipt certificate itself relies on the receiving NGO carrying 80G.