Not-for-Profit

NGO, Trust & Not-for-Profit | 12AB, 80G, FCRA & Section 8

12AB and 80G registrations, FCRA compliance, donor certificates, Section 8 companies, Form 10B/10BB audits, and CSR compliance for NPOs.

This hub brings together the tax, company law, and foreign contribution work that not-for-profit organisations need. The goal is simple: keep the entity eligible, documented, and filing-ready without losing the compliance trail.

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Focus Areas

What this hub covers

12A/12AB and 80G registration, renewal, and re-registrationFCRA registration, bank account discipline, and annual returnsForm 10B/10BB audit, 10BD/10BE donor certificates, and CSR complianceSection 8 formation, education trust exemptions, and hospital GST advisory

Statutory Anchors

Income Tax Act Sections 12A, 12AB, 80G, 10(23C)FCRA 2010Companies Act 2013 Section 8GST exemptions for healthcare and education

Lifecycle Map

Typical engagement flow

Register

Select the right legal structure, form, and exemption path before the entity starts operating.

Maintain Eligibility

Track income application, donor records, foreign contribution rules, and filing windows.

Audit & Certificates

Prepare Form 10B/10BB audits and issue donor certificates and utilisation statements where required.

Operate at Scale

Keep the NGO, trust, or Section 8 company compliant as activities, grants, and projects grow.

Services

Related services in this lifecycle

12A & 80G Registration→

12A & 80G Registration for NGOs

12AB registration for income tax exemption and 80G approval for donor deduction — new registration process via Form 10A, CIT (Exemptions) order, and ongoing compliance under Section 11-13.

12AB Registration80G ApprovalNGO Tax Exemption

12AB Renewal→

12AB Renewal & Form 10AB Re-Registration

Re-registration of existing 12A and 80G approvals under the new Section 12AB framework — Form 10AB filing, CIT(E) review, fresh approval order, and transition to regular 5-year registration.

12AB RenewalForm 10ABNGO Re-Registration

Trust Registration→

Charitable Trust Registration

Registration of public charitable trusts under state public trusts acts — trust deed drafting, registration with Sub-Registrar / Charity Commissioner, then Section 12AB / 80G registration on IT portal.

Charitable TrustTrust RegistrationSection 12AB

Charitable Trust→

Charitable Trust Registration

Charitable TrustTrust RegistrationSection 12AB

CSR NGO Compliance→

CSR Compliance for NGOs (Form CSR-1)

CSR eligibility for NGOs — Form CSR-1 registration on MCA portal, Section 135 CSR entity onboarding, impact reporting, and CA utilisation certificate for CSR fund receipts.

CSR NGOForm CSR-1Section 135

Education Trust→

Education Trust & Section 10(23C) Exemption

Tax exemption advisory for schools and colleges under Section 10(23C)(iiiab)/(iiiad)/(vi) — clause selection, prescribed authority approval, 85% application of income, and annual ITR and audit compliance.

Section 10(23C)Education TrustTax Exemption

FCRA Registration→

FCRA Registration & Annual Compliance

FCRA (Foreign Contribution Regulation Act) registration for NGOs — Form FC-3A application to MHA, dedicated FCRA bank account, annual return Form FC-4, and ongoing compliance with utilisation and reporting.

FCRAForeign ContributionNGO Compliance

Form 10B / 10BB→

Form 10B / 10BB Audit Report for Trusts

CA audit report for Section 12A/12AB registered trusts and institutions — Form 10B for entities with foreign contribution or income above ₹5 Cr, Form 10BB for others, UDIN, and filing on income tax portal.

Form 10BForm 10BBTrust Audit

Form 10BD / 10BE→

Form 10BD & 10BE — Donor Certificate Compliance

Form 10BD donor statement (annual, due May 31) and Form 10BE donor certificates for NGOs with 80G approval — PAN-linked donor details, donation amount, and UDIN-certified certificate issuance.

Form 10BDForm 10BEDonor Certificate

Hospital GST & Tax→

Hospital & Healthcare Tax & GST Advisory

Tax and GST advisory for hospitals and healthcare institutions — GST exemption on health care services (Notification 12/2017), Section 80G charitable deduction, income tax exemption for charitable hospitals under 12AB, and CSR expenditure on health.

Hospital GSTHealthcare TaxGST Exemption

NFP Hub→

NGO, Trust & Not-for-Profit Services Overview

Overview of CA services for NGOs, trusts, and not-for-profit organisations — 12AB/80G registration, FCRA, Form 10B audit, CSR compliance, FCSRA, and Section 10(23C) advisory.

NFPNGOTrust

NGO Project Accounting→

Project Accounting for NGOs & CSR

Project accounting for NGOs — fund-wise bookkeeping, FCRA vs. local fund segregation, CSR utilisation certificate, donor-specific fund tracking, annual consolidated accounts, and Form 10BD reconciliation.

NGO AccountingProject AccountingUtilisation Certificate

School Trust Accounting→

School & Educational Trust Accounting

Accounting and audit for schools and educational trusts — fee income recognition, corpus fund management, Section 10(23C) income application (85% rule), Form 10 accumulation, and annual audit report.

School AccountingEducational TrustSection 10(23C)

Section 10(23C)→

Section 10(23C) — Education & Hospital Exemption

Section 10(23C) income tax exemption for schools, colleges, and hospitals — applicability analysis, prescribed authority application, 85% income application test, and Form 56D / Form 10 compliance.

Section 10(23C)Education ExemptionHospital Exemption

Section 8 Company→

Section 8 Company Registration

Section 8 (not-for-profit) company registration — Central Government licence application (INC-12), objects restricted to charity/education/religion/environment, prohibition on dividend, MOA/AOA drafting, and SPICe+ incorporation.

Section 8 CompanyINC-12Not-For-Profit

Section 8 Company→

Section 8 Company Registration

Section 8 CompanyINC-12Not-For-Profit

Trust & NGO Tax→

Trust & NGO Taxation

Tax exemption and compliance for trusts, NGOs, and educational institutions — Section 12A/12AB registration, 80G donation deduction approval, annual filing, and income application compliance.

Section 12AB80GNGO Tax

FAQs

Common questions

Do you handle 12AB and 80G registration and renewal?

Yes. New registrations, renewals, and re-registration under Form 10AB are included.

Can you support FCRA work?

Yes. FCRA registration, dedicated bank account coordination, and annual returns are part of this hub.

Do you prepare Form 10B / 10BB audits?

Yes. We prepare the audit report and supporting workpapers for CA sign-off.

Is CSR and Section 8 formation covered?

Yes. CSR compliance, Section 8 company formation, and donor certificate compliance are included.

Need the right filing or advisory path?

We can map the facts, confirm the statutory route, and move from draft to execution without the usual back-and-forth.

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