How to Check if a Trust is Registered Under 80G?

Non-profit organizations and charitable trusts in India seek tax exemptions under sections 12A and 80G of the Income Tax Act. The 12A 80G Registration provides tax benefits to both donors and the organization. While 12A registration ensures tax exemption on the trust’s income, 80G registration allows donors to claim deductions on their donations.

If you want to verify whether a trust is registered under 80G, follow this step-by-step guide.

Understanding 12A and 80G Registration

Before checking a trust’s 12A 80G Registration, it's essential to understand the significance of these registrations:

• 12A Registration: Grants tax exemption to non-profits on their income.

• 80G Registration: Provides tax benefits to donors who contribute to registered trusts.

A trust with 12A 80G Registration gains credibility and encourages donations, making it crucial for charitable organizations.

Steps to Check if a Trust is Registered Under 80G

1. Verify Through the Income Tax Department Website

The Government of India maintains a database of all trusts registered under 12A 80G Registration. You can check the registration status by:

• Visiting the Income Tax e-Filing portal (www.incometax.gov.in).

• Logging in using your credentials.

• Navigating to the Tax Exempt Entities Section.

• Searching for the trust by name, PAN, or registration number.

If the trust has valid 12A 80G Registration, its details will be displayed.

2. Request a Copy of the 80G Certificate

A legitimate trust with 12A 80G Registration will have a certificate issued by the Income Tax Department. You can request a copy of this certificate from the trust. The 80G certificate includes details such as:

• Registration number

• Validity period

• Trust’s name and address

• PAN of the trust

3. Check the Trust’s Website or Official Documents

Many registered trusts publish their 12A 80G Registration details on their official website. You can check the “Legal Status” or “Compliance” section for documents related to tax exemptions. If the details are not available online, you can request them directly from the trust.

4. Verify with the Chartered Accountant of the Trust

A trust with 12A 80G Registration is required to maintain records for compliance. Their Chartered Accountant (CA) or financial officer can provide verification of the registration. They usually maintain copies of:

• Registration certificates

• Annual compliance reports

• Tax exemption approvals

5. Check with NGO and Charity Databases

Various platforms maintain a list of registered NGOs and trusts with 12A 80G Registration. Some reliable sources include:

• NGO Darpan (operated by NITI Aayog)

• GuideStar India

• Income Tax Department’s exempted entities list

These platforms allow you to search by the trust’s name or registration number.

6. Validate Using the PAN of the Trust

A trust’s 12A 80G Registration is linked to its PAN (Permanent Account Number). You can verify the registration status by checking the trust’s income tax filings. Donors can also ask for an 80G donation receipt, which includes the PAN and exemption details.

7. Check Expiry and Renewal Status

Previously, 80G registrations were granted indefinitely. However, under the new rules, all 12A 80G Registrations must be renewed periodically. You should check:

• The validity period on the 80G certificate.

• Whether the trust has applied for renewal as per new Income Tax rules.

• If the trust’s name appears in the latest exempted entity list.

8. Contact the Income Tax Department

If you are unable to verify a trust’s 12A 80G Registration through online sources, you can directly contact the Exemption Department of the Income Tax Office. Submit a request for verification, and they can confirm whether the trust is registered under 80G.

Importance of Verifying 12A 80G Registration

Verifying a trust’s 12A 80G Registration is essential because:

• Ensures tax benefits: Donors can claim tax deductions only if the trust is registered.

• Prevents fraud: Some entities falsely claim 80G registration to attract donations.

• Builds transparency: A genuine trust will have proper documentation and compliance.

Common Issues in 80G Registration Verification

While verifying 12A 80G Registration, you may face some challenges, such as:

• Non-updated online records: Sometimes, the Income Tax portal may not have the latest details.

• Expired registration: Trusts that fail to renew their registration may not be listed.

• Incorrect details: Mistakes in the trust’s name or PAN may cause verification errors.

If you encounter these issues, it is best to contact the trust directly or seek assistance from a financial expert.

Conclusion

Checking whether a trust has 12A 80G Registration is crucial for both donors and organizations. By following the steps mentioned above—verifying through the Income Tax Department’s portal, requesting official documents, checking NGO databases, and confirming with financial authorities—you can ensure that the trust is legally registered. Always verify before making donations to ensure tax benefits and support genuine charitable work. Additionally, staying updated on 12A 80G Registration renewal policies will help avoid any compliance issues and maintain a trust’s credibility.