Compliance for your cause
Nonprofit Tax Compliance
Non-profit organisations need specialised compliance support — from 12A/80G registration to FCRA filing, CSR compliance, and annual returns. Our team ensures your organisation remains compliant and focused on its mission.
What We Cover
- 12A and 80G registration/renewal
- FCRA registration and returns
- Annual ITR filing for trusts
- Form 10BD donor reporting
- CSR compliance for corporates
- Audit under Section 12AB
Our Nonprofit Compliance Services Include
12A & 80G Registration
Obtaining and renewing income tax exemption certificate (12AB) and donor deduction certificate (80G) from the Income Tax Department.
Annual ITR-7 Filing
Filing of ITR-7 for trusts, societies, and non-profit companies with complete income & expenditure statement.
Form 10B Audit
Statutory audit under Section 12AB with Form 10B/10BB certification by a Chartered Accountant.
FCRA Registration & Compliance
FCRA registration, prior permission applications, and annual FC-4 return filing with Ministry of Home Affairs.
Platform Expertise: FCRA Online Portal | Ministry of Home Affairs
Form 10BD Donor Reporting
Annual statement of donations received (Form 10BD) and issue of Form 10BE certificates to donors.
CSR Advisory for Corporates
CSR policy drafting, eligible activity identification, and Section 135 compliance for companies with mandatory CSR spend.
Key Service Features
12A/80G Registration
Obtaining and renewing income tax exemption and donor deduction certificates.
FCRA Compliance
FCRA registration, prior permission, and annual return filing for foreign contributions.
Annual Compliance
ITR-7 filing, Form 10B audit, and Form 10BD donor reporting.
CSR Advisory
CSR policy drafting and compliance for companies required to spend under Section 135.
Who We Serve
Our Clients
- Public charitable trusts
- Registered societies and associations
- Section 8 (non-profit) companies
- Educational and religious institutions
- NGOs receiving foreign contributions
- Corporates with CSR obligations
Frequently Asked Questions
What is 12A registration and why is it essential for NGOs?
Section 12A registration grants a trust, society, or Section 8 company exemption from income tax on its income provided the income is applied for charitable or religious purposes in India. Without 12A registration the organisation is taxed like a regular company. Registration is obtained through Form 10A on the online portal and is granted for 5 years after which renewal is required.
What is the difference between 12A and 80G registration?
12A registration exempts the NGO from paying income tax on its surplus. 80G registration allows donors to claim a deduction (usually 50% of the donation) from their taxable income, making your NGO more attractive to donors. Both registrations are now granted and renewed through the online portal. 12A is typically obtained first as the foundation of tax exemption.
What is Form 10B and when must it be filed?
Form 10B is the audit report for charitable or religious trusts registered under Section 12A when total income before exemption exceeds Rs.5 crore, when foreign contribution is received, or when income is applied outside India. Form 10BB applies to other 12A registered entities with income above Rs.1 crore. Both must be filed electronically by a Chartered Accountant before the income tax return due date.
What are the FCRA compliance requirements for NGOs receiving foreign funds?
NGOs receiving foreign contributions must be registered under the Foreign Contribution (Regulation) Act. Foreign funds must be received only in the designated FCRA account at SBI New Delhi Main Branch. Annual FCRA return in Form FC-4 must be filed by 31 December. Administrative expenses from foreign contributions are capped at 20% and FCRA registration must be renewed every 5 years.
How much of an NGO's income can be accumulated rather than spent?
A registered trust must apply at least 85% of its income to charitable purposes in India within the same financial year. Up to 15% can be accumulated freely. Additional accumulation for up to 5 years is permitted for specific purposes by filing Form 9A before the return due date. Unapplied income is taxable at the maximum marginal rate.
What happens if our NGO loses 12A registration?
If 12A registration is cancelled or not renewed, all accumulated income and assets of the trust become taxable in the year of cancellation at the maximum marginal rate. It is critical to file renewal applications in Form 10AB at least 6 months before expiry and to maintain full compliance with filing and application of income requirements.