Section 80G: Donations Tax Deduction Guide#
What is Section 80G?#
Section 80G allows deduction for donations made to charitable institutions.
Types of Donations#
100% Deduction (No Limit):#
- PM's National Relief Fund
- National Defence Fund
- Prime Minister's Citizen Assistance Programme
50% Deduction (No Limit):#
- Indian Olympic Association
- Approved universities
- Rural development trusts
With Limits:#
- Most NGOs: 50% of donation
- Limit: 10% of gross income
Eligible Institutions#
- Registered under 12AA/12AB
- Not political party
- Not for religious purposes
- Must have 80G certificate
How to Claim#
- Get 80G certificate from donee
- Donate to eligible institution
- Collect receipt
- Claim in ITR
Documents Required#
- Donation receipt
- 80G certificate
- PAN of donee
Cash Donation Limit#
- Cash donation: Max Rs 2,000
- Above Rs 2,000: Must be by digital mode