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Can a New NGO Apply for 80G5 Registration?

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..... Can a New NGO Apply for 80G5 Registration?
By: - Ishita Ramani
Corporate Laws / IBC / SEBI
Dated:- 30-5-2025
Establishing a Non-Governmental Organization (NGO) in India involves more than just a noble vision. To attract donations under 80G (5), it is very important, whether it is a New NGO or an old one. In this article, we shall see the process for 80G5 registration for a new NGO. Wh .....

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..... at is 80G5 Registration? 80G5 registration refers to the approval granted to NGOs under Section 80G(5) of the Income Tax Act, 1961. This certification allows donors to claim deductions on the amount donated, making your NGO more appealing to potential contributors. It enhances trust, boosts fundraising opportunities, and helps your organization comply with Indian tax laws. Can a New NGO Apply f .....

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..... or 80G5 Registration? Yes, a new NGO can apply for 80G5 registration. However, certain prerequisites and procedures must be followed: 1. Legal Structure: The NGO must be registered as a Trust, Society, or Section 8 Company. 2. Non-Profit Objective: The NGO should have charitable objectives such as education, poverty relief, medical aid, environmental protection, etc. 3. Genuine Activities: .....

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..... Even a new NGO must show intent to carry out genuine charitable activities, supported by plans, initial documentation, or any groundwork already laid. 4. No Profit Distribution: The income of the organization should not be used for the benefit of any particular person or group. 5. Proper Documentation: Adequate documents, including the PAN card, registration certificate, bylaws, and financial .....

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..... projections, should be available. Documents Required for 80G5 Registration * Registration Certificate (Trust Deed / Society Registration / Section 8 Incorporation) * PAN of the NGO * Details of Trustees/Directors * Financial statements or projected financials * List of proposed activities and beneficiaries * Bank account details * DARPAN ID (if available) * Form 10A (for provisio .....

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..... nal registration) Process of 80G5 Registration for New NGOs * Apply: File Form 10A online on the income tax portal for provisional registration. * Attach Documents: Upload all supporting documents in the required format. * Provisional Approval: If approved, you will receive a provisional 80G registration valid for 3 years. * Start Operations: Begin actual charitable activities during the .....

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..... provisional period. * Apply for Final Registration: Within 6 months of completing 3 years or the commencement of activities, apply for permanent registration using Form 10AB. Conclusion Yes, a new NGO can apply for 80G5 registration. The process starts with provisional registration, allowing new organizations to establish themselves legally and financially before applying for final approval. E .....

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..... nsure proper documentation, a charitable vision, and timely filing, your new NGO can benefit immensely from this tax exempt status.
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