Nonprofit tax registration and donor approval
Trusts and institutions
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At setup
A nonprofit’s own income-tax registration and its donors’ deduction approval serve different purposes. TheTaxCo handles the applicable registration or approval application, authority queries and donation reporting, based on the organisation’s constitution, activities and existing orders.
“12A” and “80G” remain familiar names for these services. For Tax Year 2026–27 onwards, the Income-tax Act, 2025 and its new forms apply. Earlier-period matters and existing approvals need to be read with the transition provisions rather than renamed indiscriminately.
Choose the route from the organisation’s stage
A newly constituted organisation, an organisation starting activities under provisional registration and an established organisation approaching expiry need different application routes. An object change or a change in the conditions supporting approval may also require action.
Form 104 is the provisional application route and Form 105 covers regular registration or approval applications. Form 113 is the donation statement and Form 114 the donor certificate. Income Tax Department’s old-to-new form mapping.
We read the current approval order, the activities commencement date and any amendments before selecting an application. The regular-application manual distinguishes commencement, expiry, renewal and changes in objects. Form 105 and 107 guidance.
An organisation with incomplete records can begin with an evidence review. Missing activity reports or governing documents do not establish that registration is unnecessary.
Application windows and approval periods
For section 332 registration, commencement of activities after a provisional grant can trigger a six-month application window. Renewal generally needs an application at least six months before expiry. An object modification that does not conform to the registration conditions has a 30-day application period. These triggers must be matched to the precise statutory case and existing order.
Provisional section 332 registration is for three tax years. Regular registration is generally for five; specified renewal and conversion cases can receive ten years where income before the nonprofit provisions does not exceed ₹5 crore in each of the preceding two tax years. A fresh regular application is not automatically entitled to that ten-year period. Donor approval is assessed under its separate provision. Income-tax Act, section 332.
Match the constitution to actual activities
The application should be supported by what the organisation does. We compare the deed, memorandum or rules with programme records, financial statements and governing-body approvals. Where activities or objects have changed, the file needs the amended instrument, approval and effective date.
The document stage usually includes registration records, existing tax orders, financial statements, governing-body information, activity reports and relevant bank or donation records. We request programme evidence proportionate to the question; personal beneficiary information should only be supplied where needed for the defined review.
Before submission, the governing body reviews the proposed particulars and supporting explanation. Any gap in the activity or financial evidence is resolved or explained in the application. The authorised signatory approves the declarations and completes the required verification.
Keep donor reporting separate
A registration application is not a donation statement. The donation register should reconcile the donor’s identity, receipt date, amount, mode, receipt reference and any restriction with the accounts and bank entries. Corrections need to be carried through the statement and certificate process consistently.
Under the Income-tax Rules, 2026, the donation statement and donor certificate are due by 31 May following the financial year in which the donation is received. For donations received during FY 2026–27, that gives 31-05-2027 under the current rule. Rule 190.
A receipt described as a donation does not automatically entitle a donor to a deduction. The organisation’s approval, donation type and applicable conditions need to support the certificate.
Deliverables and timetable
We prepare the evidence and application, submit the approved particulars and follow the matter through authority questions and the resulting order. On completion, the organisation receives its application or acknowledgement records and the authority’s order when issued. For donor reporting, we file the reconciled statement, prepare the required certificates and handle corrections consistently across both records.
Application timing depends on the relevant statutory case and approval expiry, not a single annual date. We record the current order’s validity, the trigger for applying and the preparation deadline.
What related approvals do not cover
Tax registration does not replace society or company filings, an audit required for the organisation, CSR implementing-agency eligibility or foreign-contribution permission. Each uses some of the same records but answers a different question.
Related services
Email TheTaxCo, message us on WhatsApp or book a call. Include the legal form, whether activities have begun and the type and expiry date of any existing tax approval.