Section 80G Deduction

Section 80G deduction of the Income Tax Act is allowed for amount paid by the taxpayer as donation to any fund or institution or charitable Trust. All donations are not treated equally under Income Tax Act. Donations to certain funds and institutions qualify for 100% or 50% deduction without any qualifying limit. On the other hand, certain donations qualify for 100% or 50% deduction, subject to qualifying limit.

Qualifying Limit for Section 80G Deduction

Qualifying limit can be calculated as 10% of adjusted gross total income. To calculate adjusted gross total income, use the tool provided below.

Qualifying Limit for Section 80G Deduction

Rs.



Donations Eligible for Income Tax Deduction under Section 80G

While making an income tax deduction, ensure that the following conditions are fulfilled to make the donation eligible for deduction under Section 80G.

Donations Eligible for Income Tax Deduction under Section 80G
Do Not Make Cash Donations
Any donation of over Rs.2000 made by way of cash will not be eligible for deduction under Section 80G from 1st April, 2017. Hence, make all donations over Rs.2000 by way of cheque, demand draft, bank transfer, credit card or debit card.
Obtain a Receipt for Donation
Whenever you make a donation, request for a stamped receipt from the fund or trust or institution. The donation receipt must have the name, address, PAN, 80G registration number and validity of 80G registration of the Trust or Institution. The receipt must also contain the donor’s details like name, address and amount donated. Donations receipt are important records and proof of donation made.
Obtain Form 58A for Donations Eligible for 100% Deduction
If your donation is eligible for 100% deduction under the Income Tax Act, ensure that you obtain a signed Form 58A from the fund or institution. Without Form 58A, a donation will not be eligible for 100% deduction.

100% Deductible without Qualifying Limit

  1. National Defence Fund set up by the Central Government.
  2. Prime Minister's National Relief Fund.
  3. Prime Minister's Armenia Earthquake Relief Fund.
  4. Africa (Public Contributions - India) Fund.
  5. National Children's Fund.
  6. National Foundation for Communal Harmony.
  7. A University or any educational institution of national eminence approved by the prescribed authority in this behalf.
  8. Chief Minister's Earthquake Relief Fund, Maharashtra.
  9. Fund set up by the State Government of Gujarat exclusively for providing relief to the victims of earthquake in Gujarat.
  10. Zila Saksharta Samiti constituted in any district under the chairmanship of the Collector of that district for the purposes of improvement of primary education in villages and towns in such district and for literacy and post-literacy activities. Town means a town with a population not exceeding one lakh as per last census.
  11. National Blood Transfusion Council or any State Blood Transfusion Council which has its sole object the control, supervision, regulation or encouragement in India of the services related to operation and requirements of blood banks.
  12. Fund set up by a State Government to provide medical relief to the poor.
  13. Army Central Welfare Fund or the Indian Naval Benevolent Fund or the Air Force Central Welfare Fund established by the armed forces of the Union for the welfare of the past and present members of such forces or their dependants.
  14. The Andhra Pradesh Chief Minister's Cyclone Relief Fund, 1996.
  15. National Illness Assistance Fund.
  16. The Chief Minister's Relief Fund or the Lieutenant Governor's Relief Fund in respect of any State or Union territory, as the case may be.
  17. National Sports Fund set up by the Central Government.
  18. National Cultural Fund set up by the Central Government.
  19. Fund for Technology Development and Application set up by the Central Government.
100% Deductible without Qualifying Limit
  1. National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities.
  2. Swachh Bharat Kosh, set up by the Central Government.
  3. Clean Ganga Fund, set up by the Central Government.
  4. The National Fund for Control of Drug Abuse constituted under section 7A of the Narcotic Drugs and Psychotropic Substances Act, 1985.

50% Deductible without Qualifying Limit

50% Deductible without Qualifying Limit
  1. Jawaharlal Nehru Memorial Fund.
  2. Prime Minister's Drought Relief Fund.
  3. Indira Gandhi Memorial Trust.
  4. Rajiv Gandhi Foundation.

100% Deductible Subject to Qualifying Limit

Donations to the Government or to any such local authority, institution or association as may be approved in this behalf by the Central Government, to be utilised for the purpose of promoting family planning are entitled for 100 percent deduction subject to qualifying limit of 10 percent of adjusted gross total income.

100% Deductible Subject to Qualifying Limit

50% Deductible Subject to Qualifying Limit

50% Deductible Subject to Qualifying Limit
  1. Any fund or any institution established for charitable purposes and approved by the Commissioner of Income-Tax, which is constituted as a
    1. Public charitable trust; or
    2. Registered under the Societies Registration Act, 1860; or
    3. Registered under section 8 of the Companies Act, 2013; or
    4. University established by law, or is any other educational institution recognised by the Government or by a University established by law, or affiliated to any University established by law; or
    5. Is an institution financed wholly or in part by the Government or a local authority.
  2. Government or any local authority, to be utilised for any charitable purpose other than the purpose of promoting family planning.
  3. An authority constituted in India by or under any law enacted either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both.
  4. Any corporation for promoting interest of minority community.
  5. Donations for the renovation or repair of any such temple, mosque, gurdwara, church or other place as is notified by the Central Government in the Official Gazette to be of historic, archaeological or artistic importance or to be a place of public worship of renown throughout any State or States.

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