Income Tax deductions for Donations under Section 80G

Donation Section 80G

Donation Under Section 80G are Income Tax exempt

Section 80G offers a tax deduction for donations to certain prescribed funds and charitable institutions. Here are the details of the section.

New change in Budget 2012-Any payment exceeding Rs 10,000/- shall only be allowed as deduction under section 80G and 80GGA if such amount is paid by any other mode than cash . This change is appplicable from financial year 2012-2013.

Eligible Assesses

This section is applicable to all assessees, who make an eligible donation, whether an individual, HUF, NRI or a company.

 Deduction Limit

The extent of deduction is either 50% or 100% of the contribution, depending on the charitable institution donated to.

For certain funds, the aggregate deduction is limited to 10% of the “Adjusted Gross Total Income”. So, in such cases, even if you do make a donation larger than 10% of your Adjusted Gross Total Income, the donation amount eligible for claiming a deduction would be capped at 10% of the Adjusted Gross Total Income.

The Adjusted Gross Total in this case, is the gross total income minus long-term capital gain, short term capital gain and all deductions u/s 80CCC to 80U except any deduction under this section.

Scope of Deduction

  • The donation may be paid either out of taxable or exempted income.
  • Only donations made in cash or cheque are eligible for deductions. Donations made in kind, in the form of food, clothing, medicines etc are not eligible.
  • Donations to foreign charitable trusts or to political parties are not eligible for any deduction.
  • For donations made to Indian Olympic Association, any association notified u/s 10(23) for development of infrastructure for sports or games, or for sponsorship of sports or games, only a company is eligible for deduction.
  • Donations made to not all charitable institutions qualify for a deduction. Here is a list of approved charitable institutions and funds that qualify for a deduction.

Donations with 100% deduction without any 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.

Donations with 50% deduction without any qualifying limit.

  • Jawaharlal Nehru Memorial Fund
  • Prime Minister’s Drought Relief Fund
  • National Children’s Fund
  • Indira Gandhi Memorial Trust
  • The Rajiv Gandhi Foundation

Donations to the following are eligible for 100% deduction subject to 10% of adjusted gross total income

  • Donations to the Government or a local authority for the purpose of promoting family planning.
  • Sums paid by a company to Indian Olympic Association

Donations to the following are eligible for 50% deduction subject to 10% of adjusted gross total income

  • Donation to the Government or any local authority to be utilized by them for any charitable purposes other than the purpose of promoting family planning.

31 Responses to Income Tax deductions for Donations under Section 80G

  1. sandeep says:

    what is the tax deduction to donation in spiritual trust like brahmakumaris, swami narayan.

    kindly guide me.

    • Income Tax Buddy says:

      Donation made to trust generally give you 50% deduction from your total income. Exact deduction amount can be ascertain from the receipt issued by these trust.

  2. Rajveer says:

    sir, i have dinated Rs 50000 to a educational trust, what will be the eligible tax deduction?

    • Tax Dost says:

      You will get income tax beenfit under section 80G only if the trust has applie for section 80G tax benefit , with income tax officer. Please check with the trust to whom you made the donation.

  3. Ramya says:

    How to include 80-G while e-filing?
    Do we need to submit any proof for 80-G when i do e-filing?

    • Tax Dost says:

      When you are filing online return there is separate section for 80G deduction, Please fill in the details in this section.

      NO document is required to be attached while submitting your ITR V

      • Ramya says:

        Thanks :) But there is no field for Receipt number. So just entering the Name, Address, City, State, Pincode and PAN of donee should work right?

  4. Sainath K says:

    80 G section is greyed and it is not allowing to enter the amount donated to get the tax relief while e-returning Why is this?

  5. sachchidanand says:

    I donated 18000 rupees by cash to a temple . Can i get benifit of 80G and how?

    • Tax Dost says:

      No you can not take benefit of 80G is donation is paid in cash and you dont have a receipt for this donation

  6. Venugopal Pisharody says:

    Donations to the following are eligible for 50% deduction subject to a maximum of 10% of adjusted Gross taxable income:
    What does the above mean. In some cases deductions are made as per above statement, i.e minimum of 50 % of donation or 10 % of adjusted gross taxable income. In many other cases deductions are made as maximum of 50% of 10% (i.e 5%) of adjusted gross taxable income. Which one of the above is true.

    • Hetal Vyas says:

      Some one pls clarify whether the deduction is 50% of the donation made subject to 10% of adjusted gross total income or 50% of 10% of Gross total income. i.e effectively 5%.
      As the IT efiling excel utility automatically calculates 80G cap as 5% of adjusted GTI

  7. Israr Husain says:

    Sir
    I donate Rs. 12000/- to a Madarsa for education of poor children. Madarsa has provide me reciept. How much amount i get deduction from tax

    • Tax Dost says:

      If Madrasa is registered with Income tax authirty for 80G dedcution, then you can get deduction of 50% of donation from your total income.

  8. SUBHASH BHOSALE says:

    i want to know the PAN number of chief minister relife fund of maharashtra state to avail 80g benifit

  9. harish says:

    Hi, i have donated Rs 6000 for HOPE foundation and they have provided me the receipt for tax excemption. Can i take the benefit for this donation or is it must that the payment amount should be greater than 10000? Also the PAN of the organization is enough while taxing or should we provide the receipts for proof and if we need to procide the proof how do we do it?
    Thanks,
    Harish

    • Tax Dost says:

      You can take benefit of donation made. Keep a copy of receipt safely, this receipt will help in claiming tax benefit.

  10. Satish Chandra Varshney says:

    SIR,
    RS. 2789.50 HAS BEEN DEDUCTED FROM MY SALARY U/S 80G(02)
    HOW TO INTER THIS AMOUNT IN MY ITR 2 TO TAKE REBATE.

  11. Jayashri says:

    Sir,
    Our office deducted donation for Chief Minister fund Maharashtra from our salary during F.Y.13-14 . To get tax benefit of this under 80 G , I need PAN No. of Chief minister Maharashtra and its address. Which No. should I incorporate in E-return form. Should I write PAN and address of our Company. ? will it acceptable to IT Dept. Please guide me. Thanking you in anticipation.

    • Tax Dost says:

      Please check the website of the Maharashtra state for which you have made the donation : on the website they would have mention Pan no and address for Chief Minister relief fund

      • Jayashri says:

        I got the PAN of Govt. It is GGGGG0000G. It is mentioned in Java ITR utility in form 80 G on incometax website

        • Ravikiran says:

          Hi,
          Thanks for providing the PAN for CM Relief fund, Maharashtra. GGGGG0000G for deduction u/s 80G.
          Can you provide the address as well. .

          • Tax Dost says:

            We did tried to dig complete address from Maharashtra government website but , could no find it. PLease use general address like CM office, Maharashtra.

  12. Prem Dewangan says:

    I have donated in the Chief Minister’s Relief Fund, which has been deducted from my salary through my employer. Now I have to fill I-Tax return, so in section 80G , what should be filled either my PAN number or relief fund PAN number………please suggest.

    • Tax Dost says:

      Please check the website of the state for which you have made the donation : on the website they would have mention Pan no and address for Chief Minister relief fund

  13. Sachin Patel says:

    i have donated 50,000/- Rs to Swaminarayan BAPS . it is exampted under section80G(5) how much amount is exampted?

  14. Ila says:

    My employer has deducted amount for Prime Minister’s Relief Fund-Uttarakhand Rahat.
    I understand that we need to fil it under section 80G.But from where I can fetch address & Pan no of donee?
    Different sites show different results.
    I have filled following -:
    Add: DDU Marg, New Delhi (0158)
    PAN : AACTP4637Q

    But, then it is not allowing me to enter the amount of donation.
    Please suggest.

  15. SATISH CHANDRA VARSHNEY says:

    in the section 80g, first fill up the detail of donation in green fields, than press tax calculate than to see the 80c section deduction u/s 80g will be available

Leave a Reply

Your email address will not be published. Required fields are marked *

You may use these HTML tags and attributes: <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <strike> <strong>

Current ye@r *