80G Registration

• Application for Exemption Uner Sec 80G can only be made by a public charitable trust, registered society, recognized educational institution or an institution funded by the Government.
• The trust/institution applying for the certificate must be duly registered under the Societies Registration Act, 1860; or Section 25 of the Companies Act; or any other relevant Acts.
• Applicants of the certificate must not represent any religion based or caste and creeds based activity.
• The respective trust/institution should only utilize the donated funds for charitable purposes.
• The registered trust/institution should not hold any income which is not exempted.
• Entity’s pursuing any other businesses are required to maintain a separate Books of accounts, so that the donations received are not confused with savings of any other kind.
• The applicant should have maintained the appropriate annual returns, accounting and book keeping before applying for the certificate.
• The recipient of the certificate must ensure the timely renewal of certificates, so as to receive the eligible tax benefits.