Last Updated: June 2026 — FY 2025-26 (AY 2026-27)
Section 80G allows a deduction for donations made to approved charitable institutions and funds. The deduction can be 50% or 100% of the donation amount depending on the fund, and may or may not have a qualifying limit.
Section 80G Deduction Categories
| Category | Deduction | Qualifying Limit | Examples |
|---|---|---|---|
| 100% deduction, no qualifying limit | 100% of donation | None | PM National Relief Fund, PM CARES Fund, National Defence Fund |
| 50% deduction, no qualifying limit | 50% of donation | None | PM Drought Relief Fund, Jawaharlal Nehru Memorial Fund, Indira Gandhi Memorial Trust |
| 100% deduction, with qualifying limit | 100% of donation | 10% of Adjusted Gross Total Income | Local authority / Government approved institutions |
| 50% deduction, with qualifying limit | 50% of donation | 10% of Adjusted Gross Total Income | Most registered charitable trusts, NGOs, religious institutions |
How to Claim Section 80G
- Obtain a donation receipt with the trust’s name, PAN, and 80G registration number
- Donations above Rs. 2,000 must be made by cheque, UPI, or bank transfer (cash donations above Rs. 2,000 are not eligible)
- Verify the trust’s 80G registration on the Income Tax portal
- Enter donation details in your ITR under Schedule 80G
Note: Section 80G deductions are available under both the Old and New Tax Regimes for donations to certain funds (like PM CARES, PM Relief Fund). However, deductions for most other charities are only available under the Old Tax Regime.