1 Required details / documents :
- Document evidencing creation of org. (LEGAL STATUS) ( trust deed / co operative societies registration certificate / incorporation certificate /
any other document evidencing creation of non profitable institution)
- PAN of organization and jurisdiction details
- Detail (name and address) of author and trustees (PAN & AADHAR CARD AND ITR)
- Copy of Registration Certificate u/s 12AA
- Notes on activities since its inception or in last 3 years (whichever is less)
- Copy of accounts since its inception or in last 3 years (whichever is less)
- Detail of Objects of the institution/fund and geographical area over which its activities are undertaken
- In case of renewal - copy of last 80G approval certificate
- detail of demands of tax outstanding if any
- Amount accumulated for the objects of the institution
- Detail of modes in which the funds are invested or deposited (value, nature and income from investment) - INVESTMENT CAN BE MADE IN MODES
REFERRED IN SECTION 11(5) - If investment made other than modes specified in 11(5) then the same has to be reported
- Details of business, if any carrying on by the institution / fund. Whether the business is incidental to the attainment of its objects
- Detail of contribution received (nature / quantity / value ) - how the same has been utilized
- Details of shares, security or other property purchased by or on behalf of the trust from any interested
person (for eg. trustee /author / substantial contributor (50000) / founder / member / karta of huf /relatives of the said persons /
concern in which such person has substantial interest)
- To be confirmed that the income or property of trust / institution, directly / indirectly has not been applied for the benefit of the interested
persons.
2 PROCEDURE (Section 80G(5)(vi) r.w.r 11AA)
- Made application for registration of the trust or institution in triplicate
- To the jurisdictional Commissioner of Income tax
- In the prescribed form no. 10G
Note:
80g deduction is allowed only for charitable purpose which does not include any purpose the whole or substantially the whole of which is of a
religious nature