12A And 80G Registration
12A and 80G registration is granted by the Income Tax Department to trusts and other not-for-profit organizations. The purpose of the 12A registration is to be exempted from the payment of income tax. If the Donor makes a donation to trusts and other not-for-profit organizations who are registered u/s 80G then the donation becomes eligible for deduction from income of donor u/s 80G.