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கோயில்கள் & அறக்கட்டளைகள்
Temples and religious charitable trusts in India are non-profit institutions enjoying tax exemptions under Sections 11, 12, and 13 of the Income Tax Act. FilingLab handles end-to-end compliance — Trust Registration under state Public Trust Acts (Tamil Nadu HR&CE, Maharashtra Public Trust Act), 12A registration for income tax exemption, 80G for donor deduction, FCRA for foreign donations (very common for major temples), and CSR-1 to receive corporate donations.
Quirk to know
Religious activities: tax-exempt under Section 11 if income applied to charitable / religious purposes. Annual audit mandatory if income > ₹2.5 lakh. FCRA registration for foreign donations (high-volume temples). 1% TDS on payments to vendors above ₹50,000 / contract.
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What you actually need
FAQ
Under the Tamil Nadu Hindu Religious and Charitable Endowments (HR&CE) Act 1959 — administered by the HR&CE department. FilingLab coordinates with HR&CE for the trust deed and registration.
12A grants income-tax exemption on the trust's income. Without it, all income (donations, hundi) is taxable. Filing Form 10A grants provisional 12A in 2 weeks.
Yes if foreign donations exceed ₹0 — even ₹1 from abroad needs FCRA. Major South Indian temples (Tirupati, Madurai, Palani) hold full FCRA registration.
Where Temples & Charitable Trusts concentrate