Monday 6 June 2011

12A & 80G REGISTRATION FOR NGOS,TRUSTS

Date………………Refer by………………………Ph……………………..File No…...…….







U/S 12A & 80G REGISTRATION
Benefits: -
12A Registration means Income of the society shall not be taxable. This is ONE time registration.
80G Registration means Donar can claim exemption. This is periodic registration.
Benefits in taking grants from Govt./Abroad/ other Agencies.
Benefit in FCRA registration.
Requirements:-
FORM—10A for u/s 12A registration
FORM—10G for u/s 80G registration
RC and MOA / Trust Deed (two copy – signed and stamped)
NOC from Landlord
PAN copy
Electricity Bill / House tax Receipt / Water Bill photocopy
Evidence welfare activities carried out & Progress Report since inception.
Books of Accounts & ITR, if any, since inception
Original RC and MOA / Trust Deed- at the time of registration

Details for 12A & 80G REGISTRATION

NGO’s Name M/s……………………………………………………………….……………..

Regd. Address………………………………………………………….………………………
……………………………………………………….…DELHI……….Pin.………………….
President/Secretary’s Name………………………………………………………………….
Address……………………………….…………………………………………………..………
……………………………………………………………………….…….Pin.………………….
Tel. No (M)………………………..…………….…(O)………….………….(R)………………
E-mail………………..…………………………………………………………………………...

Landlord’s name………………………….…………...S/o……………….……..…………...
R/o………………….………………………………...…Pin……….……
Rent Rs……or Free

\

12A & 80G REGISTRATION

Date………………Refer by………………………Ph……………………..File No…...…….

U/S 12A & 80G REGISTRATION
Benefits: -
12A Registration means Income of the society shall not be taxable. This is ONE time registration.
80G Registration means Donar can claim exemption. This is periodic registration.
Benefits in taking grants from Govt./Abroad/ other Agencies.
Benefit in FCRA registration.
Requirements:-
FORM—10A for u/s 12A registration
FORM—10G for u/s 80G registration
RC and MOA / Trust Deed (two copy – signed and stamped)
NOC from Landlord
PAN copy
Electricity Bill / House tax Receipt / Water Bill photocopy
Evidence welfare activities carried out & Progress Report since inception.
Books of Accounts & ITR, if any, since inception
Original RC and MOA / Trust Deed- at the time of registration

Details for 12A & 80G REGISTRATION

NGO’s Name M/s……………………………………………………………….……………..

Regd. Address………………………………………………………….………………………
……………………………………………………….…DELHI……….Pin.………………….
President/Secretary’s Name………………………………………………………………….
Address……………………………….…………………………………………………..………
……………………………………………………………………….…….Pin.………………….
Tel. No (M)………………………..…………….…(O)………….………….(R)………………
E-mail………………..…………………………………………………………………………...

Landlord’s name………………………….…………...S/o……………….……..…………...
R/o………………….………………………………...…Pin……….……Rent Rs……or Free

Difference between Trust and Society

Difference between Trust and Society                   


S. No.    Basis of Difference    Trust    Society
      
1.    Registration under      Indian Trust Act, 1882    Societies Registration Act, 1860
      
2.    Minimum Members     Two    Seven
      
3.    Area of Activities    All over India,
Without mentioning in Deed
    Separate registration for
All India level (8- different states members required)      
4.    Nature of control     One man control, i.e. SETTLER
    Democracy system      
5.    Possibility of amendment
    Easy,  by a supplementary Trust Deed    Difficult, amendment in  MOA and R&R both.      
6.
    Name Availability     Easily available     Difficulty in availability       
7.
    Bank a/c operation     One person,  Settler     Two persons, either President or Secretary and Treasurer       
8.
    Holding of office    Trustees generally hold
office for whole life    hold office for period of time
and may stand for re-election
      
9.

    Winding-up    Trust is generally irrevocable,
Can not be wound-up.    wound up if  3/5th
 of the members, so desire      
10.

    Family Members    Can become trustee     Objection in becoming members of the Governing Body      
8.
    Examples    Mother Teresa Charitable trust
Amar Jyoti Charitable Trust
    Trade Associations

      
9.
    Govern by     Board of Trustee     Governing Body      
10.
    Main Instruments     Trust Deed    Memorandum Of Association &
Rules and regulation      
11.    Objects    General objectives    Specific objectives -prescribed
      

11.
   
Eligible for Income Tax Exemption after Registration u/s 12A & 80G      

12.
   
Eligible for receiving Foreign Contribution after Registration under FCRA
      

13.
   
Eligible for receiving Govt. grants and benefits
      

14.   
Profits shall not be distributed to the Trustee/ Members
     

TRUST Registration

TRUST/(NGO) Registration                                                                


(Benefits)
Regd under Trust act, use the word “Govt. Regd.” or ‘Regd’
For opening School / Trust
For  Computer Education  where certificate is to be given
Income Tax Benefit
Recognition/Affiliation from any University / Organization
Grant from Govt.
Land from Govt.
80G certificate benefit under Income Tax Act
Publicity
White capital for Building construction
Expenditure made on Registration of Trust is an Investment
Benefits in Entertainment Tax
Benefits in Service Tax

(Requirements)

Two photos of each Trustee
Address Proof- Voter I.D / DL / Passport of the SETTLER
Power of Attorney of the premises where trust is to be registered
Elec. Bill / House tax Receipt / Water Bill photocopy
If rented, Rent deed and Rent receipt
NOC from Landlord
Physical presence of Settler/all (at the time registration) with original ID
Two witness with original ID proof (at the time registration)

Date…………Refer by……………..………Ph……………………..File No……………….

                                   TRUST REGISTRATION DETAILS                                

1. Trust Name: ……………………………………..………………………………...........

2. Registered Office: (Delhi address)
    ………………………………………………………………………………………….
    …………………………………………………………..…PIN………………………

3. Objects:…………………………………………………………………..……………

4. E-mail…………………………………………...Tel/Mob………………………………

5. SETTLER & Trustee Details

(1) Name…….……………………………………..………………………………SETTLER
    S/O,W/O………….……….………………………………………………..…..….………...
    Residence Address………...………………………………………………..………….…..
    …………………………………………………………………………………..….……..…..
    …………………………………………………………………..………PIN……………..…
    ID Proof –PAN/DL/Voter ID No……………………………………………………………
   

(2) Name…….……………………………………………...………..…….. ………...Trustee
    S/O, W/O………….……….………………………………………………….……………...
    Residence Address………...………………………………..………………………….…..
    …………………………………………………………………………..………….……..…..
    …………………………………………………………………..………PIN……………..…
    ID Proof –PAN/DL/Voter ID No……………………………………………………………
Note: For more than two trustee, use separate sheet     
6. Landlord Name…………………………………S/o…………………..…………..…
    R/o………………………………………………………………………...……………
    …………………………………………………………..PIN……………...………….

Society Registration


Society/ TRUST/(NGO) Registration                                                   
(Benefits)
Regd under “Govt. of N.C.T of Delhi”/ “Govt. Regd.”
For opening School / Trust
Regd  Society has more value than unregistered Society
For  Computer Education  where certificate is to be given
Name Benefit
Income Tax Benefit
Recognition/Affiliation from any University / Organisation
Grant from Govt.
Land from Govt.
80G certificate benefit under Income Tax Act
Publicity
White capital for Building construction
Expenditure made on Society is an Investment
Benefits in Entertainment Tax
Benefits in Service Tax

 (Requirements)
Name 4-5 of the proposed society
Minimum 7 Persons-
             * President          
             Vice President      
               * Secretary            
            Joint Secretary
              *Treasurer
           Executive Member
            Executive Member
             Name, Address, Age, Occupation, Father’s Name
Address Proof- Voter I.D / Driving license/ Passport
Power of Attorney of the premises where society is to be registered
Electricity Bill / House tax Receipt / Water Bill photocopy
If rented, Rent deed and Rent receipt
NOC from Landlord on Rs.10/- stamp paper


(No inspection, No original documents, No personal presentation, No cuttings in objects)

                           SOCIETY REGISTRATION DETAILS                                 01.08.2010

1. Proposed Society Names:
(1)……………………………………………………………………
        (2)……………………………………………………………………
        (3)……………………………………………………………………
        (4)……………………………………………………………………

2. Registered Office Address: (Delhi address)
    …………………………………………………………………………………….
    …………………………………………………………PIN………………………

3. Objects:…………………………………………………………………..……………

4. E-mail…………………………………………...Tel……………………...………….

5. Members details

(1) Name…….……………………………………..….*Occupation….…….……..…………..
    S/O,W/O………….……….………………………………………………..…..….………...
    Residence Address………...………………………………………………..………….…..
    …………………………………………………………………………………..….……..…..
    …………………………………………………………………..………PIN……………..…
    Designation…………………… PAN …………………….. ID Proof …………....……….
     Cell ...…………………...Phone…………………….Signature……………….………….

(2) Name…….……………………………………..….*Occupation………..…..……………..
    S/O, W/O………….……….………………………………………………….……………...
    Residence Address………...………………………………..………………………….…..
    …………………………………………………………………………..………….……..…..
    …………………………………………………………………..………PIN……………..…
    Designation…………………… PAN ………………….…….. ID Proof ……......……….
     Cell ……………………...Phone…………………….Signature………..………..……….

(3) Name…….……………………………………..….*Occupation….…..……………….…..
    S/O, W/O………….……….………………………………………………………..............
    Residence Address………...…………………………………………………….…………
    …………………………………………………………………………….……..……………
    …………………………………………………………………..………PIN……………..…
    Designation…………………… PAN …………………….. ID Proof ……...……………..
     Cell ……………………...Phone…………………….Signature………..…………………

(4) Name…….……………………………………..….*Occupation….…..……………………
    S/O, W/O………….……….………………………………………………………..............
    Residence Address………...…………………………………………………….…………
    …………………………………………………………………………….……..……………
     ……………………………………………………………..………PIN……………..…
    Designation…………………… PAN …………………….. ID Proof ……...……………..
     Cell ……………………...Phone…………………….Signature………..………………….

(5) Name…….……………………………………..….*Occupation….…..…...……..………..
    S/O, W/O………….……….…………………………………………………….…………...
    Residence Address………...………………………………………………….……….…..
    …………………………………………………………………………………......……..…..
    …………………………………………………………………..………PIN……………..…
    Designation…………………… PAN …………………….. ID Proof ……….…...……….
  Cell ……………………...Phone…………………….Signature…………...…..…………….

(6) Name…….……………………………………..….*Occupation………..…..……………..
    S/O, W/O………….……….………………………………….……………………………...
    Residence Address………...……………………………..…………………………….…..
    ………………………………………………………………..…………………….……..…..
    …………………………………………………………………..………PIN……………..…
    Designation…………………… PAN ……….……………….. ID Proof ………...……….
     Cell ……………………...Phone………………………….Signature………..…………….

(7) Name…….……………………………………..….*Occupation….…….…..……………..
    S/O, W/O………….……….……………………………………….………………………...
    Residence Address………...………………………………………..………………….…..
    …………………………………………………………………………..………….……..…..
    …………………………………………………………………..………PIN……………..…
    Designation…………………… PAN …………………….. ID Proof ……….…...……….
     Cell ……………………...Phone…………………….Signature……………..…………….
*Occupation may be taken as Social Worker / Teacher / Business / Housewife
6. Landlord Name…………………………………S/o…………………..…………..…
    R/o………………………………………………………………………...……………
    …………………………………………………………..PIN……………...………….