# 80G Approval & Donation Reporting (Form 10BD)

> 80G approval lets donors claim a deduction — usually 50% of the donation — in the old tax regime. New NGOs get provisional approval and later regular approval, which is valid for five years. Every year, the NGO must file Form 10BD with details of donations received by 31 May and issue Form 10BE certificates to donors; donors can claim the deduction only if it appears in that statement.

Practice: NGO, Trust & Section 8 — https://www.industax.com/services/ngo-trust/

Donors rely on Form 10BD data to get their deduction, so a missed or wrong statement means unhappy donors and a late fee of ₹200 a day under Section 234G for the NGO.

We file the approval applications, set up donation receipting with donor PAN collection, and file Form 10BD and issue 10BE certificates every year.

## Key facts

| Item | Detail |
| --- | --- |
| Donor deduction | Usually 50% of the donation (old regime) |
| Validity | 5 years for regular approval |
| Form 10BD | By 31 May |
| Form 10BE | Certificate to each donor |
| Cash donations | Deduction only up to ₹2,000 in cash |

## Who needs this

- NGOs seeking individual and corporate donors
- NGOs renewing 80G
- NGOs filing donation statements

## What's included

- 80G application
- Receipting setup
- Form 10BD filing
- Form 10BE certificates

## Documents

- 12AB registration
- Donation records with donor PAN
- Activity reports

## Process

1. **Approve** — 80G approval obtained.
2. **Record** — Donations captured with PAN.
3. **Report** — 10BD filed; 10BE issued.

## FAQs

### Can donors in the new tax regime claim 80G?

No. The 80G deduction is available only under the old regime, which is why corporate and CSR donors matter more for many NGOs.

### Are anonymous donations allowed?

Anonymous donations above specified limits are taxed at 30% in the hands of NGOs (with exceptions for wholly religious trusts), so donor details should be collected.

### What if Form 10BD is filed late?

A late fee of ₹200 per day applies, and donors may not see their donation in their tax records until it is filed.

## Official sources

- Income Tax e-Filing portal: https://www.incometax.gov.in/

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Canonical page: https://www.industax.com/services/ngo-trust/section-80g-approval
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.