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.
what is the tax deduction to donation in spiritual trust like brahmakumaris, swami narayan.
kindly guide me.
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.
sir, i have dinated Rs 50000 to a educational trust, what will be the eligible tax deduction?
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.
How to include 80-G while e-filing?
Do we need to submit any proof for 80-G when i do e-filing?
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
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?
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?
Please fill 80G shown in separate tax while filing income tax return
I donated 18000 rupees by cash to a temple . Can i get benifit of 80G and how?
No you can not take benefit of 80G is donation is paid in cash and you dont have a receipt for this donation
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.
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
Yes Hetal, You are right, you get effective benefit will be 5% if you are in 10% income tax slab.
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
If Madrasa is registered with Income tax authirty for 80G dedcution, then you can get deduction of 50% of donation from your total income.
i want to know the PAN number of chief minister relife fund of maharashtra state to avail 80g benifit
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
You can take benefit of donation made. Keep a copy of receipt safely, this receipt will help in claiming tax benefit.
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.
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.
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
I got the PAN of Govt. It is GGGGG0000G. It is mentioned in Java ITR utility in form 80 G on incometax website
Hi,
Thanks for providing the PAN for CM Relief fund, Maharashtra. GGGGG0000G for deduction u/s 80G.
Can you provide the address as well. .
We did tried to dig complete address from Maharashtra government website but , could no find it. PLease use general address like CM office, Maharashtra.
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.
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
i have donated 50,000/- Rs to Swaminarayan BAPS . it is exampted under section80G(5) how much amount is exampted?
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.
You can use this as PAN for government donations :GGGGG0000G
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
Sir, I have donated 100000 ? in baps swaminarayan temple, I have reciept, all donation by cheques, how much amount is exemptd from my income, and benefit under 80g
I donated Rs. 15000/- to Indian Medical Education and Welfare Association. How much amount i get deduction from tax
when i am filling online return, i am not able to enter amount in 80G section under deduction. kindly guide me.
For taking 80G benefit, you need to fill in donation details in seperate tab ( donations /80G tab).
Donation to UAS, GKVK, Bangalore -Is this covered under donation to approved university or institution of national eminence?
Meenu, We will not be able to comment on the status of any university. It is better to check with the university/ institution. They are best person to tell you whether donation made to them, will give donor tax benefit under section 80G.
My friend has donated 4000 rs which is shown under sec 80G in his form 16. but while filling ITR 1 ,80G block was not highlighted .Please guide me how to avail the exemption?
When, Employer, make any payment for donation, then this amount is reflected under section 80G. Check with the employer to whom this payment was made. Generally this deduction is for payment to Government , PM relief fund etc., You can show this amount under section 80G and claim benefit.
my client forgot to mention donation made on 3/11/13 for 80G benefit in AY 2014-15 ITR. Can he claim this in current ITR for AY 15-16?
Donation benefit can be taken in year of receipt. You can not take the benefit of donation in this year.
I have donated around 61000 to Manashakti Rest New Way, Lonavala. I have 80G receipt for this.
Please tell me while filing Income Tax Returns –
do I need to upload this receipt OR
do I need to enter this Receipt No ?
Any other documents I need to attach ?
No Receipt is required to be uploaded / sent to income tax office. You are just required to mention the PAN no. address of the trust/ organisation to whom you have paid the donation under section 80G.
i have foundation, i already applied for 80c and all but till date its in process people who donate in my foundation can they get tax benfit?
I am not able to make entry in 80G column of ITR 1 for AY 2016 -17. The field is grey and thus can not be edited. The trust to which I made the donation comes under 50% deduction category. Can anyone please help?
Achintya,
Which form are you using. It can not be entered in schedule Vi details. For entering 80G details, please select 80G tab, There is separate Sheet for entering the details.
Sir I have donated Rs.5000/- to Helpage India, New Delhi and got the receipt. Please clarify whether the donation comes under 100% tax exemption with or without qualifying limit.
Sir, It is always mentioned on acknowledgement slip amount of deduction you can avail. It is better to contact the Helpage India and they will guide you better.
Can some one help me getting PAN of INBA(Indian Naval Benevolent Association)Please..
Vinayak