Registration under Section 80G is possible only after obtaining registration under section 12A of the Income Tax Act, 1961.

However, registrations under sections 12A & 80G can also be applied simultaneously.

The main objective of obtaining 80G registration is to encourage the donors to donate more, giving them certain income tax benefits.

The donor is eligible to donate 10% of his gross total income and claim a deduction of up to 50% of the amount donated from his/her taxable income, in an accounting year.

Now let us see, How to apply for 80G registration? 
1. The application has to be made in Form 10G 
2. Self-attested copy of the Trust Deed / Bye laws/ Rules and Regulations / Memorandum and Articles of association based on the nature of the establishment of the NGO.
3. Self-attested copy of accounts of at least three immediately preceding financial years and projected financials up to the date of filing the application. Where the NGO is not three years old, financials for the period the trust has been in existence for.
4. Any documentary proof of charitable activities conducted by the such an NGO.
5. Details of assets owned, institutions managed and bank accounts operated by the NGO.

Note: It is to be noted that a religious organization is not eligible to apply for 80G registration.