Contributions to certain relief funds and charity organisations can be deducted under Section 80G of the Income Tax Act. However, all donations are not qualified for Section 80G deductions.
Only gifts to specified funds are eligible for a tax deduction. This deduction is available to all taxpayers, including individuals, corporations, partnerships, and other entities.
What is the mode of payment?
This deduction is only available if the contribution is made in the form of a check, draught, or cash. Food, material, clothing, medications, and other in-kind contributions do not qualify for a Section 80G deduction.
From the 2017-18 financial year forward, any cash donations above Rs 2,000 will not be accepted as a deduction. To qualify for a deduction under Section 80G, donations over Rs 2,000 must be given in any method other than cash. Previously, the maximum monetary donation was Rs 10,000.
Donation Amount: The different donations listed in Section 80G are eligible for a deduction of up to 100% or 50% of the donation amount, with or without restrictions, as indicated in Section 80G.
How to Take Advantage of the Deduction
To claim this deduction, you must include the following information in your income tax return:
The donee's name
The donee's PAN
The donee's address
Amount of donation – the breakdown of cash and other modes of contribution
The amount that can be deducted
Donations are available for a full tax deduction without any limitations.
The Central Government established the National Defense Fund.
National Relief Fund of the Prime Minister
The National Foundation for Communal Harmony is a non-profit organisation dedicated to bringing communities together.
An eminent national university or educational institution that has been approved.
In any district, a Zila Saksharta Samiti is formed under the chairmanship of the Collector.
A state government-created fund for poor people's medical care.
The National Illness Assistance Fund is a non-profit organisation that helps people who are
Any State Blood Transfusion Council or the National Blood Transfusion Council is a good place to start.
The National Trust for the Welfare of People with Autism, Cerebral Palsy, Mental Retardation, and Multiple Disabilities is a non-profit organisation dedicated to improving the lives of people with autism, cerebral palsy, mental retardation, and multiple disabilities.
Fund for National Sports
National Endowment for the Arts
The Technology Development and Application Fund is a non-profit organisation dedicated to the advancement of technology
National Children's Fund
With respect to any State or Union Territory, the Chief Minister's Relief Fund or Lieutenant Governor's Relief Fund
Andhra Pradesh Chief Minister's Cyclone Relief Fund, 1996, Army Central Welfare Fund, Indian Naval Benevolent Fund, or Air Force Central Welfare Fund
Between October 1, 1993, and October 6, 1993, the Maharashtra Chief Minister's Relief Fund
Maharashtra's Chief Minister's Earthquake Relief Fund
Any fund established by the Gujarat State Government solely for the purpose of providing relief to earthquake victims in Gujarat.
Section 80G(5C) applies to any trust, organisation, or fund that provides help to Gujarat earthquake victims (contribution made during January 26, 2001, and September 30, 2001)
Armenia Earthquake Relief Fund of Prime Minister Serzh Sargsyan
Fund for Africa (Public Contributions – India)
Swachh Bharat Abhiyan (Swachh Bharat Abhiyan) is (applicable from FY 2014-15)
Clean Ganga Fund is a non-profit organisation dedicated to keeping the (applicable from FY 2014-15)
National Institute on Drug Abuse's National Institute on Drug Abuse's National Institute on Drug Abuse' (applicable from FY 2015-16)
Donations are allowed for a 50% deduction without any restrictions
The Jawaharlal Nehru Memorial Fund was established in memory of Jawaharlal Nehru.
Drought Relief Fund of the Prime Minister
Indira Gandhi Memorial Trust is a charitable organisation dedicated to the memory of Indira
The Rajiv Gandhi Foundation is a non-profit organisation
Donations eligible for a 100% deduction are limited to 10% of adjusted gross total income
Donations to the government or any other approved local authority, institution, or group for the purpose of promoting family planning.
Donation or sponsorship of sports and games in India by a firm to the Indian Olympic Association or any other notified association or institution created in India to develop infrastructure for sports and games in India.
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