INCOME TAX · TRUSTS, SOCIETIES AND NON-PROFITS
Trust and NGO Tax Exemptions: Understanding 12A, 12AB and 80G
Separate the NGO’s income-tax exemption from the donor’s deduction, with registration, spending and compliance explained.
By Vyapar Setu Online | Trusts, societies and non-profits · 28 October 2026
Business Income Tax series · Trusts, societies and non-profits · Article 21 of 27
Registering a trust or society does not automatically make its income tax-free. The organisation’s legal existence, its income-tax registration and its donors’ deduction approval are three different things.
Read the year first: Reviewed 28 October 2026. Tax Year 2026–27 uses the Income-tax Act, 2025 and Rules, 2026. Returns for FY 2025–26 / AY 2026–27 use the earlier framework. This guide identifies relevant old section names and current changes; apply each limit to its stated period.
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