How to apply for 35 ac? Nonprofit NGO organization shall apply for 35 ac, to get approval to provide tax exemption to the donors who donate funds only for a specific social welfare project or social welfare schemes. Also through 35 ac nonprofit NGO organization cannot raise funds from Government. It can raise funds only from the public for the specified projects.
Several people are still in the dream that they shall get 35 ac certificate approval for their nonprofit NGO organization. But it's not so easy. Because, only the best reputation with the credibility of a nonprofit NGO organization, may help to get such approval from the National Committee of Central Government. Even several mediators, consultants and brokers are playing with donors and with the organization by giving false information and assurances towards 35 ac tax exemption.
Now, first of all, you should understand that the Central Government of India is not giving approval of 35 ac for all nonprofit NGO organizations. It shall provide 35 ac approval only for the organization which has the basic object, which supports at least the following sectors.
01. Family Welfare and immunization
02. Tree plantation
03. Social Forestry
04. Development of Irrigation Resources
05. Rural Sanitation - Construction of low-cost latrines
06. Medical camps in rural areas
07. Rural Health Programs
08. Land development and recovering of wasteland with special concern on ecological improvement
09. Soil and water conservation including harvesting of runoff water
10. Non-formal education and literacy, especially for children and women
11. Rural and non-farm activities.
12. Creation of employment opportunities for the urban and rural population living below the poverty line.
13. Supportive services for women to engage in productive work (Children care of working women)
14. Leprosy eradication
15. Promotion of sports
16. Construction of dwelling units for the economically weaker sections
17. Construction of school building for children belonging to the economically weaker sections of the society
18. Establishment and running of non-conventional and renewable sources of energy systems
19. Any other program for the uplift of the rural poor or the urban slum dwellers.
The national committee of central Government of India approves 35 ac for a period of 3 years normally. The extension may be provided as per the satisfactory implementation of the project. The National committee may also approve new object-oriented projects if it is finding it as useful for the society or if they are satisfied as per the requirement of the community.
If you have above specific objects and if you have a special cause to do a social welfare project, you can avail this 35 ac approval, if you feel that you have best fundraising source. Also, the donors can get 100% tax exemption for the fund they are donating towards this 35 ac projects. When they donate funds to 35 ac project, as a receiver (nonprofit NGO) you should provide the certificate FORM 58A. You shall know more details here how the donor is tax exempted under 35 ac.
Even if you get such 35 ac approval, if you do not have proper fundraising source, then please do not waste your time and efforts. Please read and fill the below 35 ac application form with required attachments and enclose proper files. You can download the editable 35 ac application form and after filling as per the instruction in the given form, Make 4 sets of this application ( 2 sets- For your office copy and send the balance 2 sets to the below address)
The Secretary, National Committee for Promotion of Social and Economic Welfare, Department of Revenue, Ministry of Finance, Room No. 149, North Block, New Delhi-110 001
After you have sent the application, it will take much time to receive your approval and there are several possibilities to reject your application. So please fill the 35 ac form with due care.
If you got the approval, don't misuse it. The misuse of 35 ac by giving fake donation receipt may lead you, up to 7 years of imprisonment and several penalties both for the donor and for the organization.