| Parameters | 12A / 12AB | 80G |
|---|---|---|
| Benefit to | Trust / NGO | Donor |
| Tax impact | Income tax exemption | Donation deduction |
| Mandatory for NGO | Yes | Optional but critical |
| Issuing authority | Income Tax Department | Income Tax Department |
| Can exist independently | Yes | No (80G requires 12A) |
Without 12A / 80G:
Yes, if income tax exemption is required.
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