Section 80G — Charitable Donations Deduction

Section 80G of the Income Tax Act allows taxpayers to claim tax deductions on donations made to approved charitable institutions, funds, and government relief funds. Depending on the category of the recipient organization, you can claim 50% or 100% of the donated amount as a deduction, subject to certain limits. This is one of the most powerful ways to save tax while contributing to social causes.

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Section 80G Donations Charity Tax Deduction NGO 80G Deduction
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Tax Benefits

Section 80G deductions can save substantial taxes depending on your income slab and the category of organization donated to:

Income Slab Tax Rate Tax Saved on ₹10,000 Donation (50% deduction)
₹2.5L – ₹5L 5% ₹250
₹5L – ₹10L 20% ₹1,000
Above ₹10L 30% ₹1,500
On 100% deductible funds 30% ₹3,000 on ₹10,000
  • Deduction under Section 80G is over and above the ₹1.5L limit of Section 80C
  • Donations to PM NRF, PM CARES, National Defence Fund qualify for 100% deduction with no limit
  • Donations to most NGOs qualify for 50% deduction subject to 10% of Adjusted Gross Total Income
  • Not available under the New Tax Regime — only applicable under Old Tax Regime

Key Benefits

Section 80G rewards generosity — every approved donation directly reduces your taxable income. Here's what you gain:

Fund / Organization Category Deduction Allowed Qualifying Limit
PM National Relief Fund, PM CARES 100% of donation No limit
National Defence Fund 100% of donation No limit
Swachh Bharat Kosh, Clean Ganga Fund 100% of donation No limit
Approved charitable institutions (general) 50% of donation 10% of Adjusted Gross Total Income
Temples, churches, mosques (religious) Not eligible —
Direct reduction from taxable income — not just from tax payable
100% deduction available for PM NRF, PM CARES, National Defence Fund
50% deduction on most approved charitable trusts and institutions
No upper limit on cash-eligible donations (up to ₹2,000 per donation in cash)
Reduces effective tax rate while supporting society

Eligibility Criteria

Section 80G deduction can be claimed by almost any taxpayer — individuals, HUFs, companies, and firms. The key requirement is that the recipient organization must be approved under Section 80G.

  • Any individual taxpayer (resident or NRI) can claim 80G deductions
  • HUFs, companies, partnership firms, and LLPs are eligible
  • Donations must be made to approved funds/institutions only
  • Donations in cash above ₹2,000 are NOT eligible for deduction (must use cheque/UPI/bank transfer)
  • Donations in kind (clothes, food, medicines) are NOT eligible
  • Foreign contributions may have separate rules under FCRA

Application Process

Online Application

Claiming Section 80G is done while filing your Income Tax Return — no separate application required.

  1. 1 Make a donation to an 80G-approved organization via cheque, bank transfer, or UPI
  2. 2 Collect the donation receipt with the organization's 80G registration number
  3. 3 Log in to the Income Tax e-filing portal at incometax.gov.in
  4. 4 Open your ITR form — go to the 'Deductions' section under Chapter VI-A
  5. 5 Fill in details under Section 80G — organization name, PAN, amount, and 80G number
  6. 6 Submit the ITR and claim your deduction

Offline Application

If you prefer offline filing through a CA or tax consultant:

  1. 1 Collect donation receipts from all recipient organizations
  2. 2 Compile receipts showing organization name, registered address, and 80G certificate number
  3. 3 Provide all receipts to your CA or tax consultant
  4. 4 CA will fill Form 10BE details (from AY 2022-23 onwards, Form 10BE is mandatory as proof)
  5. 5 Deduction will be claimed in the ITR filed on your behalf

Required Documents

Keep these documents ready before claiming your 80G deduction:

Donation receipt from the charitable organization
Form 10BE issued by the organization (mandatory from AY 2022-23 onwards)
Organization's 80G registration certificate number
Organization's PAN number
Bank statement / UPI receipt showing the donation transaction
Your own PAN card

Key Features

Important features of Section 80G that every taxpayer should know:

  • Works in addition to Section 80C — completely separate deduction bucket
  • From AY 2022-23, Form 10BE is mandatory (issued by the organization, not self-declared)
  • The 80G registration number of the receiving organization must be quoted in ITR
  • Cash donations above ₹2,000 per transaction are disallowed
  • Donating to political parties does NOT qualify under 80G (that falls under 80GGC)
  • NRIs can also claim 80G if they have India-sourced income

Limitations & Considerations

Be aware of these restrictions when claiming 80G:

  • NOT available under the New Tax Regime (switch to Old Regime to claim)
  • Cash donations above ₹2,000 are completely disallowed
  • Donations in kind (food, clothes, etc.) are not eligible
  • Donations to unapproved or expired-certificate organizations cannot be claimed
  • 50% deduction is further capped at 10% of your Adjusted Gross Total Income
  • Donations to political parties go under 80GGC, not 80G

Common Mistakes to Avoid

Avoid these frequent mistakes when claiming 80G deductions:

  • Donating in cash above ₹2,000 — the entire donation becomes ineligible, not just the excess
  • Not collecting Form 10BE — self-declared receipts are no longer sufficient from AY 2022-23
  • Assuming all NGOs are automatically 80G approved — always verify on the Income Tax portal
  • Trying to claim 80G under the New Tax Regime — it is only available in the Old Regime
  • Not quoting the organization's PAN and 80G number correctly in the ITR form

Frequently Asked Questions