NFP / NGOHRA / NFP-HUB / FY 2026-27

NGO, Trust & Not-for-Profit Services

12AB, 80G & FCRA

12AB and 80G registrations, FCRA compliance, donor certificates, Section 8 formation, and NGO audit support.

This hub brings together the compliance work that keeps not-for-profit organisations eligible and fundable. It is for trusts, societies, Section 8 companies, and educational or charitable institutions that need a clean annual cycle.

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Focus Areas

What this hub covers

Section 8, trust, and society formation12A/12AB and 80G registration or renewalFCRA registration and annual returnsForm 10B/10BB audits and donor certificatesCSR, project accounting, and exemption compliance

Statutory Anchors

Income-tax Act Sections 11-13Section 12ASection 12ABSection 80GSection 10(23C)FCRA 2010Companies Act 2013 Section 8

Lifecycle Map

Typical engagement flow

Register Entity

Pick the right legal form and create the entity before the first donation or grant lands.

Secure Exemptions

Obtain 12A/12AB and 80G approvals, then align donor messaging and filing records.

Comply Annually

Track audits, annual returns, utilisation, and foreign contribution reporting.

Scale Funding

Support CSR, grants, and foreign funding without losing the exemption trail.

Services

Related services in this lifecycle

Section 8 Company Registration

Section 8→

Section 8 company formation and licence support for charitable and not-for-profit entities.

Charitable Trust Registration

Trust→

Trust deed drafting and registration for public charitable structures.

FCRA Registration & Compliance

FCRA→

FCRA registration, reporting, and bank account discipline for foreign-funded NGOs.

12A & 80G Registration

12A / 80G→

New registration, renewal, and approval support for exemption and donor deduction.

12AB Renewal & 10AB

12AB Renewal→

Re-registration and renewal support under the current 12AB framework.

Trust & NGO Taxation

Taxation→

Income application, exemption, and filing support for trusts and NGOs.

CSR Advisory

CSR→

CSR recipient qualification, project planning, and donor compliance support.

Project Accounting for NGOs

Project Accounting→

Fund-wise bookkeeping and project-level tracking for grants and CSR funds.

Form 10B / 10BB Audit

Audit→

CA audit report support for exempt institutions and charitable organisations.

Form 10BD / 10BE

Donor Certificates→

Donor reporting and certificate issuance support for approved entities.

FAQs

Common questions

What is the difference between 12A and 80G?

Under Sections 12A/12AB and 80G of the Income-tax Act, 12A/12AB deals with the entity’s exemption framework while 80G enables donor deduction for eligible contributions.

What is the difference between 12AB and 12A?

Section 12AB is the current registration mechanism that replaced the older 12A regime for renewal and ongoing approval under the Income-tax Act.

How does FCRA work for NGOs?

Under FCRA 2010, eligible NGOs can register for foreign contribution, maintain the required bank and reporting structure, and file annual returns.

Are CSR contributions deductible?

A donor can claim Section 80G deduction only when the donee has valid approval, while the company’s own CSR spending is not deductible as business expenditure under Section 37(1) Explanation 2 of the Income-tax Act.

How do Section 10(23C) and Section 11 differ?

Section 10(23C) covers specified educational and medical institutions, while Sections 11-13 apply to charitable trusts and similar entities under the Income-tax Act.

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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