80G Exemption

Donations Qualifying for 80G Exemption

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Donations Qualifying for 80G Exemption

80G Certificate exempts part or full payment of taxes, if you have made donations to charitable trusts and organizations that are registered to offer you exemptions from taxes. For e.g. A charitable organization or trust registered under section 12A, allows you to avail tax exemption under section 80G. There is however a maximum allowable deduction criteria. The criterion is if the aggregate of the amount you donate exceeds 10% of the total gross income, then the excess amount will not qualify for tax benefit. 80G certificates made its way into law book in the year 1967-68 and it continues to be an important tax saving certificate. Any person who makes an eligible donation is entitled to avail tax exemption under 80G. The Government has notified eligible organisations, funds, trusts and NGOs that qualify for deduction u/s 80G.

Institutions that qualify for 100% tax exemption under section 80G without qualifying limit

  • Prime Minister’s National Relief Fund
  • National Defence Fund
  • Prime Minister’s Armenia Earthquake Relief Fund
  • The Africa (Public Contribution – India) Fund
  • The National Foundation for Communal Harmony
  • Approved university or educational institution of national eminence
  • The Chief Minister’s Earthquake Relief Fund, Maharashtra
  • Donations made to Zila Saksharta Samitis
  • The National Blood Transfusion Council or a State Blood Transfusion Council
  • The Army Central Welfare Fund or the Indian Naval Benevolent Fund or The Air Force Central Welfare Fund
  •  Chief Minister’s or Lt. Governor’s Relief Fund
  • National Sports Fund
  • National Cultural Fund
  • Government/ local authority/ institution/ association towards promoting family planning
  • Central Governments Fund for Technology Development & Application
  • Army Central Welfare Fund, Indian Naval Ben. Fund, Air Force Central Welfare Fund.
  • National Illness Assistance Fund
  • National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & Multiple Disabilities
  • Indian Olympic Association/ other such notified association
  • Andhra Pradesh Chief Minister’s Cyclone Relied Fund

Institutions that qualify for 50% deductions without qualifying limit

  • Jawaharlal Nehru Memorial Fund
  • Prime Minister’s Drought Relief Fund
  • Rajiv Gandhi Foundation
  • Donations to Government/ local authority for charitable purposes (excluding family planning)
  • Authority/ corporation having income exempt under erstwhile section or u/s 10(26BB)
  • Donations for repair/ renovation of notified places of worship
  • World Vision India
  • Udavum Karangal
  • National Children’s Fund
  • Indira Gandhi Memorial Trust

Institutions that qualify for 100% deductions of 10% adjusted gross total income

  • Donations to Indian Olympic Association
  • Donations to Government or any local authority involved in promoting family planning

Institutions that qualify for 50% deductions of 10% adjusted gross total income

  • Any donations made to Government or local authority for the purpose of charity besides promotion of family planning qualifies for exemption u/s 80G.

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