For repairs or renovation of any notified temple, mosque, gurudwara, church, or other places. Any corporation referred to in Section 10(26BB) for promoting the interest of the minority community. Any authority constituted in India to deal with and satisfy the need for housing accommodation or the purpose of planning, development or improvement of cities, towns, villages or both. Government or any local authority, to be utilised for any charitable purpose other than promoting family planning. Any other fund or institution satisfies the conditions mentioned in Section 80G(5). Tax Benefit from Section 80G deductionĭonations eligible for 50% deduction subject to 10% of adjusted gross total income 
Tax payable after considering a donationĬ. Iv) Amount of deduction u/s 80G (Gross Qualifying Amount subject to a maximum limit of 10% of the gross total income)Ī. Iii) Qualifying amount for deduction (50% of the donation made) The tax benefit would be as shown in the table: Ltd., a company, both give Rs 1,60,000 to an NGO. The tax benefit will depend on the tax rate applicable to the taxpayer.įor example, Mr S is an individual and M/s. How does deduction under Section 80G benefit different types of taxpayers?
Donation by a company to the Indian Olympic Association or any other notified association or institution established in India to develop infrastructure for sports and games in India, or the sponsorship of sports and games in India. Donations to the government or any approved local authority, institution or association to be utilised to promote family planning. National Fund for Control of Drug Abuse (applicable from FY 2015-16)ĭonations eligible for 50% deduction without qualifying limitĭonations eligible for 100% deduction subject to 10% of adjusted gross total income. Clean Ganga Fund (applicable from FY 2014-15). Swachh Bharat Kosh (applicable from FY 2014-15). Africa (Public Contributions – India) Fund. Prime Minister’s Armenia Earthquake Relief Fund. 
Any trust, institution or fund to which Section 80G(5C) applies for providing relief to the victims of the earthquake in Gujarat (contribution made during January 26, 2001, and September 30, 2001). Any fund set up by the State Government of Gujarat exclusively for providing relief to the victims of the earthquake in Gujarat. Chief Minister’s Earthquake Relief Fund, Maharashtra. The Maharashtra Chief Minister’s Relief Fund during Octoand October 6, 1993. The Army Central Welfare Fund or the Indian Naval Benevolent Fund or the Air Force Central Welfare Fund, Andhra Pradesh Chief Minister’s Cyclone Relief Fund, 1996. Chief Minister’s Relief Fund or Lieutenant Governor’s Relief Fund with respect to any State or Union Territory. Fund for Technology Development and Application. National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation, and Multiple Disabilities. National Blood Transfusion Council or to any State Blood Transfusion Council. Fund set up by a state government for the medical relief to the poor. Zila Saksharta Samiti constituted in any district under the chairmanship of the Collector of that district. 
An approved university/educational institution of National eminence. National Foundation for Communal Harmony. National Defence Fund set up by the Central Government. Amount of contribution – the breakup of contribution in cash and another modeĭonations eligible for 100% deduction without qualifying limit. To be able to claim this deduction the following details have to be submitted in your income tax return: Previously, the limit of donation in cash was Rs 10,000.Īmount of Donation: The various donations specified in Section 80G are eligible for a deduction of up to 100% or 50% with or without restriction, as provided in Section 80G. The donations above Rs 2,000 should be made in any mode other than cash to qualify as a deduction under Section 80G. In-kind contributions such as food, material, clothes, medicines etc., do not qualify for deduction under Section 80G.įrom Financial Year 2017-18 onwards: Any donations made in cash exceeding Rs 2,000 will not be allowed as a deduction. This deduction can only be claimed when the contribution is made via a cheque, draft, or cash. This deduction can be claimed by any taxpayer – individuals, companies, firms or any other person. Only donations made to prescribed funds qualify as a deduction. All donations, however, are not eligible for deductions under Section 80G. Contributions made to certain relief funds and charitable institutions can be claimed as a deduction under Section 80G of the Income Tax Act.
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