Make Your NGO Donation-Ready — Give Donors a Reason to Give More
Section 133 [old section-80G] of the Income Tax Act, 2025 allows donors — individuals, firms, companies, and other taxpayers — who contribute to approved charitable institutions and funds to claim a deduction from their taxable income on the donated amount. The quantum of deduction is either 50% or 100% of the donation amount (subject to an overall limit of 10% of Adjusted Gross Total Income for certain categories). An NGO, trust, or Section 8 company that holds a valid 80G certificate from the Income Tax Department is an "approved fund" under Section 133 [old section-80G] — making it significantly more attractive to donors who are tax-payers.
The strategic importance of 133 [old-80G] registration for an NGO cannot be overstated. When a corporate donor or HNI individual knows that their donation to your NGO will save them tax — every ₹1 donated effectively costs them only ₹0.50 (considering 50% deduction in the 30% tax bracket) — the resistance to donating drops dramatically. Studies consistently show that NGOs with 133 [old-80G] certification raise 3–5x more in donations than comparable NGOs without it.
Post the 2020 Finance Act amendments, 133 [old-80G] registration is now time-bound (5 years, renewable) and linked to the 12A registration. Both must be applied for and renewed together. VITTAX manages the complete 80G registration — from the initial Form 10A filing to obtaining the 80G approval order and issuing donor receipts in the correct format.
All Donation-Seeking NGOs
All public charitable trusts, NGOs, and Section 8 companies that want to receive tax-deductible donations
CSR Recipients
NGOs seeking CSR funds from corporates (many companies prefer 80G-registered entities)
Religious Institutions
Religious institutions and temples that receive significant public donations
Education & Health NGOs
Educational institutions and hospitals running charitable activities
12A-Registered NGOs
NGOs already having 12A registration who have not yet obtained 80G
Eligibility Check
1 dayEnsure 12A registration is in place (80G requires 12A first). Verify the trust deed and activities comply with 133[old-80G] conditions.
Form 10A / 10AC Filing
1–2 daysApply online on the Income Tax portal — Form 10A for provisional 80G (new NGOs) or Form 10AB / 10AC for regular/final 80G registration.
Document Upload
1–2 daysUpload Trust Deed/COI, PAN, 12A certificate, audited accounts, activity report, and evidence of genuine charitable activity.
PCIT Review
1–3 monthsPrincipal Commissioner of Income Tax (Exemptions) reviews the application; may call for documents or a hearing.
80G Approval Order
1–3 monthsUpon approval, the PCIT issues the 80G approval order specifying the registration number and validity period (typically 5 years).
Donor Receipts
Ongoing, post-registrationNGO issues donation receipts in the correct format (with 80G registration number, name, PAN, amount, and date) for every donation received.
Organisation Documents
Financial & Activity Evidence
Governance
Pricing Plans
80G Provisional Registration
₹8,999 one-time
For new NGOs applying for the first time (Form 10A)
Ideal for: New NGOs within first 2 years of registration seeking donor deduction certificate
80G Final / 5-Year Registration
₹12,999 one-time
For NGOs completing provisional period or applying after 1–2 years of activity
Ideal for: NGOs completing provisional 80G period or applying after demonstrated charitable activity
12A + 80G Combo Registration
₹15,999 one-time
Both registrations applied together — saves time and cost
Ideal for: All new NGOs and trusts — this is the most popular package for starting an NGO the right way
Frequently Asked Questions
Can a donor claim 133/80G deduction for donations made in cash?
Cash donations above ₹2,000 are NOT eligible for 80G deduction as per Section 80G(5D). All donations above ₹2,000 must be made via cheque, demand draft, NEFT, RTGS, or UPI to qualify for the deduction. NGOs should actively encourage non-cash donations for this reason.
What deduction percentage does an 80G-registered NGO provide to donors?
Most general charitable NGOs fall under the "50% deduction subject to 10% of Adjusted Gross Total Income" category — meaning donors can deduct 50% of their donation, provided it doesn't exceed 10% of their Adjusted GTI. Certain notified funds (PM Relief Fund, National Defence Fund, etc.) provide 100% deduction without limit. VITTAX advises on the exact deduction category.
Must an NGO issue a formal receipt for every donation?
Yes — every donation must be acknowledged with a formal receipt containing: NGO name, PAN, 80G registration number and validity, donor name and PAN, donation amount, date, and mode of payment. Without a proper receipt, donors cannot claim the 80G deduction. VITTAX provides a compliant receipt template.
What happens if an NGO misuses donor funds?
If the PCIT discovers that funds were not applied for charitable purposes, the 80G registration can be cancelled and all past deductions claimed by donors can be disallowed — making donors retrospectively liable for tax on all donated amounts. This is one of the most serious NGO compliance risks. VITTAX's NGO compliance service ensures proper fund utilisation records are maintained.
When does the 133/80G registration need to be renewed?
Under the new 12AB/80G framework, both registrations are valid for 5 years. Renewal must be applied for at least 6 months before the expiry date using Form 10AB. VITTAX tracks all renewal deadlines proactively.
⚡ 80G Impact
Donors claim 50% tax deduction, 3–5x more donations, 5-year registration renewable — make your NGO donation-ready