80g | 12a

The NGO should not have any income which are not exempted, such as business income. If, the NGO has business income then it should maintain separate books of accounts and should not divert donations received for the purpose of such business. 
The bylaws or objectives of the NGOs should not contain any provision for spending the income or assets of the NGO for purposes other than charitable. 
The NGO is not working for the benefit of particular religious community or caste. 
The NGO maintains regular accounts of its receipts & expenditures.