Organizations engaged in public service, based on ethical, cultural, social, economic, political, religious, spiritual, philanthropic or scientific & technological considerations are included in Non-Governmental Organizations (NGOs). Voluntary organizations (VOs) include formal as well as informal groups such as community-based organizations (CBOs), non-governmental development organizations (NGDOs), charitable organizations, support organizations, networks or federations of such organizations, as well as professional membership associations.

To get exemption from paying income-tax for the income of Indian Non-profit organizations like Trust, Society, Foundation, and Non-profit Companies. They shall apply for 12A Certification with their PAN Card Number under Income Tax Act. They need to apply for 12A by filling the form 10A immediately after registration or incorporation of such Trust, Society or any non-profit organization.

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