Form 10BE certificate - what NGOs and donors actually need.
The 80G certificate donors use to claim deduction. Issued by the NGO. Available only after Form 10BD is filed.
- What: The IT-portal-generated 80G certificate, one per donor per FY.
- Who generates: CBDT, automatically, after the NGO files Form 10BD.
- Who downloads: The NGO. One PDF per donor.
- Who issues to whom: NGO → donor (email/post/WhatsApp).
- What it unlocks: The donor's Section 80G deduction in their ITR.
- Without it: Donor cannot claim 80G - even with a paper receipt from the NGO.
The lifecycle in 6 steps
- NGO receives donation - issues an immediate receipt (acknowledgement, not the legal 80G certificate).
- NGO collects donor data - name, PAN, address, amount, mode - throughout the FY.
- NGO files Form 10BD by 31 May - reports all donors + amounts for the FY.
- IT portal generates Form 10BE - typically 24-48 hours after 10BD is submitted.
- NGO downloads 10BE batch - one PDF per donor, from e-File → View Filed Forms → 10BD.
- NGO emails/posts 10BE to each donor - donor attaches to ITR to claim 80G deduction.
What's on the 10BE certificate
Each 10BE PDF emits the following fields:
- NGO name, PAN, and 80G URN with validity dates
- Donor name and the identity-type used (PAN / Aadhaar / Passport)
- Donor's unique ID number
- Total donation amount in the FY (aggregated across donations from the same donor)
- Donation mode (Cash / Cheque / Electronic / Kind)
- Section under which deduction is claimed (typically 80G(5)(iv))
- Acknowledgement number from the corresponding 10BD filing
- Date of generation
- A unique 10BE acknowledgement number for the certificate itself
The 10BE is a single-page PDF, IT-portal-generated. The NGO cannot edit it - what the portal generates is what the donor receives.
Distributing 10BE to donors - best practices
Donors expect their 10BE before they file their ITR (typically July-October). Distribute proactively - every donor who has to chase you for their 10BE remembers it next year.
- Email is the default channel - attach the 10BE PDF directly, subject line "Your Form 10BE - FY 2025-26 - <NGO name>". Body should reference the donation amount + date so the donor can quickly verify against their bank record.
- WhatsApp for retail donors - many Indian donors prefer WhatsApp over email. Send via Business Cloud API as a Document message with the 10BE PDF attached.
- Post for elderly or high-value donors - courier with delivery confirmation. Some senior donors don't email/WhatsApp comfortably.
- Self-service donor portal - let donors log in and download all past 10BEs without contacting the NGO. Reduces support load.
- Annual giving statement - also send an annual summary covering all donations (some retain donations not flowing through 10BE, e.g. ineligible cash donations).
Common 10BE problems and fixes
Cause: 10BD was submitted but not e-verified. Fix: log into the IT portal, navigate to e-File → View Filed Forms → 10BD, check e-verification status. Re-verify if pending.
Cause: name in your records had a typo or used a nickname. Fix: file a revised 10BD with the corrected donor name using the original Pre-Acknowledgement number. Allow 48 hours for revised 10BE to regenerate.
Cause: spam filter, wrong email on record, or PDF blocked by enterprise email policy. Fix: re-issue via WhatsApp + ask donor to whitelist your sending domain. Most enterprise donors need 10BE from a @<ngo-domain> address, not Gmail.
Cause: aggregation rule - multiple donations from the same PAN are summed into one 10BE. Most donors don't know this. Include a covering note: "This 10BE consolidates X donations totalling ₹Y. Individual receipt numbers attached below."
Cause: that FY's 10BD must have been filed. Fix: go back, file/revise the prior FY's 10BD; the portal will generate the missing 10BE. Note the donor can no longer claim the deduction if their ITR for that AY is already filed.
10BE vs the legacy paper 80G receipt
Before 10BD/10BE existed (pre-AY 2022-23), NGOs issued paper 80G receipts at the donation point and donors attached them to their ITR. The IT Department couldn't independently verify those receipts, which led to fraudulent claims.
Starting AY 2022-23, the paper 80G receipt is no longer sufficient on its own. The donor needs Form 10BE specifically. Many NGOs still issue paper receipts at the donation point - that's fine as an acknowledgement, but explain to donors that the 10BE will follow after the annual 10BD filing.
Step 1: Issue an immediate acknowledgement receipt at the donation point (Donateazy auto-generates this within 60 seconds - branded, QR-verifiable). Step 2: After filing 10BD, distribute the IT-portal-generated 10BE certificate. Both serve different audiences: the acknowledgement is for the donor's records; the 10BE is for the Income Tax Department.
10BE for corporate donors (CSR)
Corporate CSR contributions are reported via Section 80G if the NGO is registered. The corporate donor will use the 10BE just like an individual donor would - to substantiate the deduction in their corporate tax return.
Practical tip for NGOs receiving CSR: issue the 10BE to the company's CSR contact AND to their tax/finance team. CSR teams often don't pass the certificate along to finance, leading to deduction-claim disputes during ITR season.
The Donateazy shortcut
After you file 10BD, Donateazy can:
- Auto-parse the 10BE PDF batch downloaded from the IT portal
- Match each PDF to its donor record
- Email each donor with their 10BE attached + your NGO's branded covering message
- WhatsApp Cloud API delivery with read-receipt tracking
- Donor self-service portal with all historic 10BEs available for download - donors can re-download anytime without contacting you
- Alert you when distribution coverage drops below 90% (i.e. donors who haven't opened the email/WA)
- Track which donors used their 10BE to claim deduction (via integration with the donor's confirmation, optional)