Are you a NGO, Trust or Society who wants online donation capability in India? Here is the detailed guide on how to accept donations online and what are the required documents for accepting donations as per the regulatory authority.
List of documents required to accept donations offline and online:
- Trust deed registration Certificate
- 12A certification Form
- 80G tax deduction certification
- PAN card on the name of NGO, Trust
- Current bank account in any national bank
- A cancelled cheque for the bank account.
- PAN Card of the owner of the NGO, trust
- Identity proof of the owner of the NGO, trust
1. Trust Deed Registration Certificate
Trust Deed Registration is the a required legal compliance from Govt. of India. It approves the entity to be run as non-profit organization. You will need at least two members to register a NGO. The members have to submit below listed documents to the registration authority:
- PAN Card of each member
- Identity proof of each member (like Voter ID card, driving license, Passport, Aadhar card etc.)
- Office Address proof (like Water Bill, electricity bill, telephone bill, lease or agreement affidavit)
Applicants have to submit required documents and application form to the Registrar of Societies. You can learn more about the compliance on the official website of Govt. of India: ngo.india.gov.in
2. 12-A Registration Form
12A registration is mandatory for the NGO or Trust in order to collect donations and offer tax exemption under Section 11 and 12 of the Income Tax Act.
List of documents required for 12A Registration:
- 12A Registration application in form 10A
- Name list with addresses of each Trustees
- Registration Certificate
- Trust Deed Copy
- Scanned copy of PAN Card of the Trust
- Scanned copy of PAN Card of trustees
- 80G Certificate
80G certification grants, tax exemption and rebate to the donor on the amount of he or she donates.
Read to know about Tax deductions under 80G Act
4. Trust or NGO PAN Card
PAN Card is required is issued by all tax entities by the IT department.