Applicable to: All taxpayers (Individuals, HUFs, Companies, etc.)
This section provides tax benefits for donations made to approved charitable funds and institutions, encouraging philanthropy.
Key Features (AY 2025-26)
1. Types of Donations & Deduction Rates
| DONATION TO | DEDUCTION | CONDITIONS |
| 100% Deduction (No Limit) | ||
| • National Defence Fund | 100% | No upper limit |
| • PM’s National Relief Fund | 100% | No upper limit |
| • Swachh Bharat, Clean Ganga Fund | 100% | No upper limit |
| 50% Deduction (No Limit) | ||
| • Registered NGOs | 50% | Must be 80G approved |
| • Government-approved educational institutions | 50% | – |
| 100% Deduction (Up to 10% of Adjusted Gross Total Income) | ||
| • Certain rural/medical research funds | 100% | 10% of AGTI cap |
2. Eligible Donees
- Approved charitable institutions(must have valid 80G certificate)
- Government funds(listed above)
- Religious institutions(only if used for charitable purposes)
3. Claiming the Deduction
- Must provide:
✅ Donation receipt (with 80G approval number)
✅ Payment proof (non-cash for donations > ₹2,000)
Practical Example
Case: Donation of ₹1 lakh to PM Relief Fund + ₹50,000 to an NGO
- PM Relief Fund: ₹1 lakh (100% deduction)
- NGO: ₹25,000 (50% of ₹50k)
Total deduction = ₹1.25 lakh
Comparison with Other Donation Sections
| SECTION | PURPOSE | MAX DEDUCTION |
| 80G | General charities | 100%/50% of donation |
| 80GGA | Scientific research/Rural development | 100% (no 10% limit) |
| 35AC | Infrastructure projects | 100% (phased out) |
Pro Tips
- Verify 80G statusof the NGO before donating.
- Use non-cash paymentsfor donations > ₹2,000.
- Combine with 80GGCfor political donations (separate benefit).
FAQs
Q: Are anonymous donations eligible?
A: No, must have donor details for 80G claims.
Q: Can I claim 80G for crowdfunding donations?
A: Only if the platform has 80G approval.
Q: Is there a minimum donation amount?
A: No, but must be ≥ ₹1,000 for proper documentation.
Section 80G rewards charitable giving with significant tax savings. Strategic donations to 100% deductible funds can maximize benefits while supporting social causes.
