Last updated: August 2026 — FY 2025-26 (AY 2026-27)
Section 80G allows you to claim a deduction for donations made to approved funds, charitable institutions and relief funds. Depending on where you donate, the deduction is either 100% or 50% of the amount given — and in some cases it is capped at 10% of your adjusted gross total income.
⚠️ Read this first — the new tax regime. Section 80G deduction is not available under the new tax regime, which is the default for FY 2025-26. If you file under the new regime, your donation gives you no tax benefit at all. You can only claim 80G if you opt for the old regime. For most salaried taxpayers the new regime now works out better overall, so check both computations before donating for tax reasons.
Who can claim the Section 80G deduction?
Any taxpayer — individual, HUF, company, firm or any other person — can claim 80G, resident or non-resident, provided you are filing under the old tax regime and the donation was made to an institution approved under Section 80G.
Section 80G exemption list — the four categories
This is where most people go wrong. Not every donation gets you 100% back, and not every deduction is uncapped. Donations fall into four buckets:
| Category | Deduction | Qualifying limit |
|---|---|---|
| Category I | 100% of donation | No limit |
| Category II | 50% of donation | No limit |
| Category III | 100% of donation | Capped at 10% of adjusted GTI |
| Category IV | 50% of donation | Capped at 10% of adjusted GTI |
Category I — 100% deduction, no qualifying limit
Donate here and the full amount is deductible from your taxable income:
- Prime Minister’s National Relief Fund
- PM CARES Fund
- National Defence Fund set up by the Central Government
- Swachh Bharat Kosh
- Clean Ganga Fund (resident donors only)
- National Fund for Control of Drug Abuse
- Chief Minister’s Relief Fund or Lieutenant Governor’s Relief Fund of any State or Union Territory
- National Illness Assistance Fund
- National Blood Transfusion Council or a State Blood Transfusion Council
- National Children’s Fund
- Army Central Welfare Fund, Indian Naval Benevolent Fund, Air Force Central Welfare Fund
- Fund for Technology Development and Application
- National Sports Fund and National Cultural Fund
- Zila Saksharta Samiti
- Any fund set up by a State Government for medical relief to the poor
Category II — 50% deduction, no qualifying limit
- Jawaharlal Nehru Memorial Fund
- Prime Minister’s Drought Relief Fund
- Indira Gandhi Memorial Trust
- Rajiv Gandhi Foundation
Category III — 100% deduction, capped at 10% of adjusted GTI
- Donations to the Government or an approved local authority, institution or association for promoting family planning
- Donations by a company to the Indian Olympic Association or a notified institution for developing sports infrastructure or sponsoring sports in India
Category IV — 50% deduction, capped at 10% of adjusted GTI
This is the largest group and covers most ordinary charitable giving:
- Any other institution or fund approved under Section 80G(5) — most registered NGOs and charitable trusts
- Donations to the Government or a local authority for any charitable purpose other than family planning
- Any authority constituted for housing accommodation or planning and development of towns and villages
- Any corporation established for promoting the interests of a minority community
- Repair or renovation of a notified temple, mosque, gurudwara, church or other place of historic or artistic importance
Always ask the institution for its 80G registration number and validity before donating. Approval can lapse, and a donation to a lapsed registration is not deductible.
The 10% qualifying limit — how it actually works
For Categories III and IV, your deduction is capped. The cap is 10% of your Adjusted Gross Total Income, not 10% of your salary.
Adjusted Gross Total Income = Gross Total Income minus all other Chapter VI-A deductions (80C, 80D and so on), minus long-term capital gains, minus short-term capital gains taxed under Section 111A, and certain incomes of non-residents.
Worked example
| Gross Total Income | ₹10,00,000 |
| Less: Section 80C | ₹1,50,000 |
| Less: Section 80D | ₹25,000 |
| Adjusted Gross Total Income | ₹8,25,000 |
| Qualifying limit (10%) | ₹82,500 |
| Donation made to a Category IV NGO | ₹1,00,000 |
| Amount eligible (restricted to limit) | ₹82,500 |
| Deduction allowed (50% of eligible) | ₹41,250 |
So a ₹1,00,000 donation produced a ₹41,250 deduction — not ₹50,000, and certainly not ₹1,00,000. This is the single most common miscalculation we see.
Cash donations: the ₹2,000 rule
Cash donations above ₹2,000 are not eligible for any 80G deduction. To claim, pay by cheque, demand draft, UPI, net banking, debit or credit card. A ₹50,000 cash donation gives you a deduction of precisely nothing.
Donations in kind — food, clothing, medicines, blankets, laptops — are never deductible under 80G, however generous. The section applies only to money.
Documents you need
- Form 10BE — the donation certificate the institution must issue you. Since FY 2021-22 the donee files Form 10BD with the department and issues you Form 10BE. Without it your claim will not stand up.
- Stamped receipt showing the trust’s name, address, PAN and 80G registration number
- Proof of payment — bank statement or transaction reference
Cross-check the donation against your AIS before filing. Institutions report donations to the department, and a mismatch between your claim and their Form 10BD filing is a common notice trigger.
80G for salaried employees
If your employer deducted the donation from salary and paid it to an approved fund, the deduction can be reflected in your Form 16 — but only where the employer holds the donation certificate. If you donated directly, your employer will not know about it, so it will not appear in Form 16 and you must claim it yourself in your ITR under Schedule 80G.
Remember: this only helps if you are filing under the old regime. Under the new regime the deduction is simply unavailable.
How to claim 80G in your ITR
- Choose the old tax regime when filing
- Open Schedule 80G in your return
- Enter, for each donation: the donee’s name, address, PAN, and the amount split between cash and other modes
- Select the correct category (A, B, C or D) — this determines whether the 100%/50% rate and the qualifying limit apply
- The utility computes the eligible deduction and carries it into your total deductions
- Keep Form 10BE and the receipt on file — you do not upload them, but you must be able to produce them
Frequently asked questions
Can I claim 80G under the new tax regime?
No. Section 80G is one of the deductions withdrawn under the new regime. Since the new regime is the default for FY 2025-26, you must actively opt for the old regime to claim it.
Is there a maximum 80G deduction limit?
There is no overall monetary ceiling. Categories I and II have no cap at all. Categories III and IV are capped at 10% of adjusted gross total income.
I donated ₹5,000 in cash. Can I claim it?
No. Anything above ₹2,000 in cash is disallowed entirely. Had you paid the same ₹5,000 by UPI or cheque, it would have qualified.
Are donations to religious institutions deductible?
Only where the institution is notified for renovation or repair of a place of historic or artistic importance, or is separately approved under 80G. Ordinary offerings at a temple, mosque or church are not deductible.
Can NRIs claim 80G?
Yes, on donations to eligible Indian institutions, provided they file under the old regime and have taxable income in India. See our NRI tax filing guide.
What if the NGO never gives me Form 10BE?
Chase it. Without the certificate, and without the donee having filed Form 10BD, your claim has no supporting trail and is likely to be disallowed on scrutiny.
Not sure whether the old regime is worth it for you?
Claiming 80G only makes sense if your total old-regime deductions beat the new regime’s lower slab rates and ₹60,000 rebate. That is a calculation, not a guess. Our Chartered Accountants run both computations on your actual figures and file whichever leaves you better off. Send us your details →
Related guides
- Section 80C deductions FY 2025-26
- Section 80D — health insurance premium
- New tax regime vs old regime
- Income tax slabs FY 2025-26
Disclaimer: This guide reflects the law for FY 2025-26 (AY 2026-27) as understood in August 2026. Approval status of individual institutions changes — always verify before donating. Consult a qualified Chartered Accountant for advice on your own facts.
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