Deduction under Section 80G of Income Tax Act, 1961 for donation
- Tuesday, March 13, 2012, 7:42
- Income Tax
- Articles, Featured
INSPITE of all the contributions made to social causes, there is a huge gap between the demand of money from the needy and the amount donated by philanthropists. This probably, is the reason why the Government has given tax benefits on donations. The amount donated towards charity attracts deduction under section 80G of the Income Tax Act, 1961. Section 80G has been in the law book since financial year 1967-68 and it seems it’s here to stay. Several deductions have been swept away but the tax sop for donations appears to have survived the axe. The main features of tax benefit with respect to charity are as follows:
Allowable to all kind of Assessee:- Any person or ‘assessee’ who makes an eligible donation is entitled to get tax deductions subject to conditions. This section does not restrict the deduction to individuals, companies or any specific category of taxpayer.
Donation to Foreign Trust:- Donations made to foreign trusts do not qualify for deduction under this section.
Donation to Political Parties:- You cannot claim deduction for donations made to political parties for any reason, including paying for brochures, souvenirs or pamphlets brought out by such parties.
Only donation made to made to prescribed funds and institutions qualify for deduction: - All donations are not eligible for tax benefits. Tax benefits can be claimed only on specific donations i.e. those made to prescribed funds and institutions.
Maximum allowable deduction:- If aggregate of the sums donated exceed 10% of the adjusted gross total income, the amount in excess of 10% ceases to be entitled for tax benefit.
Documentation Required for Claiming deduction U/s. 80G
- Stamped receipt: For claiming deduction under Section 80G, a receipt issued by the recipient trust is a must. The receipt must contain the name and address of the Trust, the name of the donor, the amount donated (please ensure that the amount written in words and figures tally).
- Mention of Registration No. of the Trust Under 80G on receipt:- The most important requirement is the Registration number issued by the Income Tax Department under Section 80G. This number must be printed on the receipt. Generally, the Income Tax Department issues the registration for a limited period (of 2 years) only. Thereafter, the registration has to be renewed. The receipt must not only mention the Registration number but also the validity period of the registration.
- Validity of Registration U/s. 80G on the date of Donation:- The donor must ensure that the registration is valid on the date on which the donation is given. For example, the registration of a trust may be valid from April 1, 2007 to March 31, 2009. Now, if the trust does not get its registration renewed on or after April 1, 2009 then even if donation receipt is issued by the trust to the donor for donations received on or after April 1, 2009, the donor would not get any tax benefit.
With Effect from 1st October 2009 it is not required for a trust to apply for renewal of 80G certificate, if the same is valid on 01.10.2010 or valid upto a date thereafter unless department specifically ask Trust to apply for renewal. So Old 80G certificate will remain valid if the same is valid
- Photocopy of the 80G certificate :- Check the validity period of the 80G certificate. Always insist on a photocopy of the 80G certificate in addition to the receipt.
Only donations in cash/cheque are eligible for the tax deduction:-Donations in kind do not entitle for any tax benefits. For example, during natural disasters such as floods, earthquake, and many organisations start campaigns for collecting clothes, blankets, food etc. Such donations will not fetch you any tax benefits.
Donation made by NRI: - NRIs are also entitled to claim tax benefits against donations, subject to the donations being made to eligible institutions and funds.
Deduction if donation deducted from Salary and donation receipt certificate is on the name of employer:- Employees can claim deduction u/s 80G provided a certificate from the Employer is received in which employer states the fact that The Contribution was made out from employee’s salary account.
Limit on donation amount: -There is no upper limit on the amount of donation. However in some cases there is a cap on the eligible amount i.e. a maximum of 10% of the gross total income.
Deduction amount U/s. 80G:- Donations paid to specified institutions qualify for tax deduction under section 80G but is subject to certain ceiling limits. Based on limits, we can broadly divide all eligible donations under section 80G into four categories:
a) 100% deduction without any qualifying limit (e.g., Prime Minister’s National Relief Fund).
b) 50% deduction without any qualifying limit (e.g., Indira Gandhi Memorial Trust).
c) 100% deduction subject to qualifying limit (e.g., an approved institution for promoting family planning).
d) 50% deduction subject to qualifying limit (e.g., an approved institution for charitable purpose other than promoting family planning).
For list of Institution donation to whom is eligible to 100% deduction without any qualifying limit, eligible to 50% deduction without any qualifying limit, 100% & Subject to qualifying limit and of those eligible for 50% deduction subject to qualifying limit please check the link given below:-
http://www.incometaxindia.gov.in/Acts/INCOME%20TAX%20Act/80g.asp
Qualifying Limit:- The qualifying limits u/s 80G is 10% of the adjusted gross total income. The limit is to be applied to the adjusted gross total income. The ‘adjusted gross total income’ for this purpose is the gross total income (i.e. the sub total of income under various heads) reduced by the following:
- Amount deductible under Sections 80CCC to 80U (but not Section 80G)
- Exempt income
- Long-term capital gains
- Income referred to in Sections 115A, 115AB, 115AC, 115AD and 115D, relating to non-residents and foreign companies.
Eligible Donation:- There are thousands of trusts registered in India that claim to be engaged in charitable activities. Many of them are genuine but some are untrue. In order that only genuine trusts get the tax benefits, the Government has made it compulsory for all charitable trusts to register themselves with the Income Tax Department. And for this purpose the Government has made two types of registrations necessary u/s. 12A & U/s. 80G. Only if the trust follows the registration U/s. 12A, they will get the tax exemption certificate, which is popularly known as 80G certificate. The government periodically releases a list of approved charitable institutions and funds that are eligible to receive donations that qualify for deduction. The list includes trusts, societies and corporate bodies incorporated under Section 25 of the Companies Act 1956 as non-profit companies.
Tax benefit depends on rate of Tax applicable to the Assessee:- Let us take an illustration. Mr. X an individual and M/s. Y Pvt. Ltd., a Company both give donation of Rs. 1,00,000/- to a NGO called Satyakaam. The total income for the A.Y. year 2011-2012 of both Mr. X and Ms. Y Pvt. Ltd. is Rs. 3,00,000/-. The tax benefit would be as shown in the table:
| Mr. X | MS. Y Pvt. Ltd. | |
| i) Total Income for the year 2011-12 | 3,00,000.00 | 3,00,000.00 |
| ii) Tax payable before Donation | 14,000.00 | 90,000.00 |
| iii) Donation made to charitable organisations | 1,00,000.00 | 1,00,000.00 |
| iv) Qualifying amount for deduction (50% of donation made) | 50,000.00 | 50,000.00 |
| v) Amount of deduction u/s 80G (Gross Qualifying Amount subject to a maximum limit 10% of the Gross Total Income) | 30,000.00 | 30,000.00 |
| iv) Taxable Income after deduction | 2,70,000.00 | 2,70,000.00 |
| v) Tax payable after Donation | 11,000.00 | 81,000.00 |
| vi) Tax Benefit U/S 80G (ii)-(v) | 3,000.00 | 9,000.00 |
Note :
- Education Cess & Sec. & Higher Educ. Cess has not been included in working of tax benefit.
IILUSTRATION OF BENEFITS UNDER SECTION 80G
1. Donations to private trusts
Step 1: Find out the qualifying amount
The qualifying amount under this category will be lower of the following two amounts:
a) The amount of donation
b) 10 per cent of the gross total income as reduced by all other deductions under Chapter VI-A of the Income Tax Act such as 80C (PPF, LIC etc.), 80D (mediclaim), 80CCC (pension schemes etc.).
For example, a taxpayer named Laxmi Arcelor has taxable salary of Rs 500,000. He has deposited Rs 70,000 in Public Provident Fund and Rs 60,000 in his company provident fund. He donates Rs 45,000 to CRY (Child Relief & You) trust. Presuming he has no other income, his taxable income will be computed as under:
| Gross salary | Rs 500,000 |
| Less: Deduction under section 80C restricted to | Rs 100,000 |
| Gross total income (before 80G) | Rs 400,000 |
After making donation to CRY, his qualifying amount for 80G will be:
| Actual amount of donation | Rs 45,000 |
| 10% of Gross total income as computed above | Rs 40,000 whichever is lower |
Since 40,000 is lower, the qualifying amount will be Rs 40,000
Step 2: Find out actual deduction
The next question that arises is how much would be the actual deduction? In the case of donations to private trusts, the actual amount of donation would be 50 per cent of the qualifying amount.
Therefore, in the example given above, since the donation is made to a private trust, the deduction will be 50 per cent of the qualifying amount ie 50 per cent of Rs 40,000 = Rs 20,000.
So,
| Gross total income (Before 80G) | Rs 400,000 |
| Less: deduction under section 80G | Rs 20,000 |
| Total income (taxable income) | Rs 380,000 |
Step 3: Check upper limit
Finally, the deduction under section 80G cannot exceed your taxable income. For example, if your income before deduction is Rs 3 lakh and if you have given donation of Rs 5 lakh to the Prime Minister’s National Relief Fund, please do not expect to claim a loss of Rs 2 lakhs. Your income will be NIL (Rs 3 lakh – Rs 3 lakh). The deduction will be restricted to the amount of your income.
ii) Donations to trusts/funds set up by the Government
In this category, the entire amount donated i.e. 100 per cent of the donation amount is eligible for deduction. There is a long list of 21 funds/institutions/purposes for which donations given would qualify for 100 per cent eligibility. Notable among this list are:
- The National Defence Fund
- The Prime Minister’s National Relief Fund
- Any fund set up by the State Government of Gujarat for earthquake relief
The funds that figure in this long list are all set up by the Government. Private Trusts do not figure in this list.
Thus, in this category of donations, the ceiling of 10 per cent of the gross total income as reduced by all other deductions under Chapter VI-A of the Income Tax Act does not apply.
In the above example, if instead of donating to CRY, had the donation been given to say, The Prime Minister’s National Relief Fund, then the calculations would have different as shown below:
| Gross Total Income (Before 80G) | Rs 400,000 |
| Less: Deduction under section 80G | Rs 45,000 |
| Total Income (Taxable Income) | Rs 355,000 |
Related posts:
- Section 80G Deduction For Donation made
- Section 197 – Certificate of lower deduction or non-deduction of tax at source
- Deduction on children’s education u/s. 80C & 80E
- TDS from salary for financial year 2010-11
- Format of Decleration to be taken from Donee by Trusts for donation received towards Corpus Fund
GREAT Foundation has an 80G exemption certificate which is valid until 31 March, 2010.
Please clarify if under the new Budget, such organizations whose validity goes beyond October need not re-apply for its renewal for life.
Thank you.
Viney Kirpal
NO NEED TO RENEW CERTIFICATE u/s 80G after 1.10.2009. If certificate is granted upto 31.03.2010 which procedure should follow to continue.
Sir 10% Caping limit is same for the a y 2010-11 or change
It same for A.Y. 2010-11 also.
Our 80G certificate has been expired on 31.03.2009. Should it be renewled or not. Repply.
Thanks.
If you apply for renewal then it will.
Dear S.N. Gaur,
If the 80 G certificate was to expire on or after 01.10.09, then there is no need of renewal as existing certificate is to be considered perpetual. However, since urs is expiring on 31.03.09 you need to apply for renewal.
Renewal if approved is from the date of application and cannot be back date i.e. date of previous expiry.
cash gift to parents,is tax exempt or not? tell me plz asap
No tax on gift to parents.
Even cash gift to parents are not taxable in the hands of parents.
what does the Sec 80G(5)(vi)specifies & the amount of deduction allowable.
Regarding no necessity to renew 80G, can you cite the section or law or amendment passed that states this. Ours expires 31.3.10 but we need to have something in writing to give to donors that states the renewal not necessary.
thank you.
Who said application for renewal not necessary?
Jelvis above
If the 80 G certificate was to expire on or after 01.10.09, then there is no need of renewal as existing certificate is to be considered perpetual. However, since urs is expiring on 31.03.09 you need to apply for renewal.
Also, an amendment was circulated to amend Finance Act 2009 but I cannot see that it passed. A few webisites are offering this info also:
**********************
As per the Finance (No.2) Act, 2009, Clause (vi) of Sec. 80G(5) has been omitted wef 1-10-2009
As per my understanding,trust whose Sec. 80G exemption renewal falls after 1.10.2009 need not file for renewal. Existing approval shall be deemed to be continued in perpetuity unless specifically withdrawn
Please confirm whether my understanding is correct or we need to submit some documents for this approval.
Yes. If 80G Exemption renewla falls after 1.10.2009 then existing approval shall be deemed to be continued
****************************
Our accountant told us we did not have to renew but he could not provide written info.
Thanks for providing above infomation
what record we should have that renewal is not required. is govt issue any letter one time or notification rule copies for NGOS
please email the notification
thanks
Does Employer has power to deduct the amount claimed by the employee which he has given as a donation to a education institute having 80G certificate? The amount liable for deduction should be shown in the i.t.return by the employee himself. Is it true? Please clarify.
I havent come through any such clarification /instruction. But generally employers do not consider deduction u/s. 80G while calculating taxable income of staff as it involves few calculation.
Kindly let me know about validity of 80G renewal, if renewal falls on 31/03/2010. I need the details very specific way. Please clarify.
does DDO can denied donation u/s 80g during the tax calcultion
Can employer takes into consideration the amount donated by a employee to educational institute having 80G certificate while calculating tax for the year 2009-2010?
trust whose Sec. 80G exemption renewal falls after 1.10.2009 need not file for renewal. Existing approval shall be deemed to be continued in perpetuity unless specifically withdrawn.
So, if renewal falls on 31/03/2010 then u need not to be apply for renewal.
Dear sir,
My 80G certificate is expired on 31/03/10, I want to know how to renew this.
Thanking you.
Aslam Khan
the amount of deduction available for the donor for the donation to the trust for the rehabilitation of physically handicapped persons (suppose it is Rs100000)
DEAR SIR PLZ EXPLAIN THAT HOW MUCH EXEMPTION IS THERE FOR DONATING AN NGO HAVING 80G.
AS I HAVE MY OWN NGO HAVING 80 G.
PLZ SEND A SPECIMEN COPY OF 80G DONATION RECEIPT.
REGDS & THANX.
DR. B. AKHTAR
SHEEBA PUBLIC WELFARE SOCITY
SITAPUR
MOB-9415437172
I still don’t see anything I can give donors to indicate that our 80G continues past the expiration date of 31.3.10. the income tax office in Kolkata is still saying we need to renew. Anyone able to help?
The H.P.Forest Department has got a society namely HP Forest Sports and Welfare registered from Income tax department under section 12a of IT Act.1961 and the IT department has informed that the society will get all the benefits which provides u/s 11 & 12 of the income tax act.Please explain the benefits of the section 11 & 12 of the income tax act.1961
THE RECOGNITION OF OUR TRUST U/S 80G EXPIRSE ON 31.03.2010. ARE WE REQURED TO APPLY FOR RENEWAL ?
our Trust got 80G certificate and got expired on 30.03.2009. We applied for renewal on 20.04.2009 and as usual income tax renewal process took long time and finally received renewed 80G certificate on 04.12.2009.
Now my question is, given that 80G certificate is not required to renew after 01.10.2009……….is our Trust applicable under this?
Please suggest me what to do?
i want to know why the 80G renewal is not required in budget speech 2009
As per the amendment to section 80G, it clearly says that the provision to 80G (vi) has been deleted from 01.10.2010. This simply means that as on that date i e 30.09.2009 whoever has an 80G valid as on that date, need not apply for renewal. But in my opinion a letter stating this fact needs to be filed by the assessee seeking the i t dept to issue some sort of letter granting the registration as per the finance bill 2009. I am very surprised that this landmark amendment was not publicised by any of our eminent experts during the budget meets and further this fact was also not highlighted by the media. It is high time a clarificatory circular is sought by our professional bodies, viz ICAI, etc.
is the any donation is made for the trust for the rehabilitation of physically handicapped person is eligible for the 100% deduction for the donor under the section 80G.
Is donation to Sri Venkateswara Vedaparirakshana trust eligible for 100% deduction under 80G
We have been instructed by the Income Tax Dept that we must file for renewal in spite of the new rules. They say they know the new rules but we still must reapply.
Yes, it is startling that there is not notification, no announcement…
Exl.formate of ITR for A.Y 2010-2011
there is still now official notice about the non renewal of 80G. What do I tell my donors? “I read it on the internet?” I’m in Kolkata and looking for a CA. My email: shishur.sevay@gmail.com.
THE RECOGNITION OF OUR TRUST U/S 80G EXPIRSE ON 31.03.2010. ARE WE REQUIRED TO APPLY FOR RENEWAL ?
Thanks
Sankar.R
Indus tree crafts Foundation
Bangalore -34
No. Unless Department ask you for it.
I am paying Rs.4000/- per month as monthly fees to an institution which takes care of my mentally retarded brother. My father is not alive and my mother is also not a pension receiver. I am taking care of both my mother and brother. Can i use the monthly fees for income tax deduction. If so,
how much maximum amount eligible. Details please on this issue. Tax rebate 50% OR 100% or 10 % of the gross pay. AND WHAT SECTION.?
Also for my brothers medical treatment comes around 10,000 or 15,000 per year. Can this also be deducted from tax ? what section pls send it thro mail
I have donated Rs 5,000 to my school. Can you please tel me the procedure to get the Tax deduction for IT returns filing.?
is it required to submit the information for renewal of 80 G, expired on 31.03.2010
I am absolutely disgusted that the Income Tax Department is getting away with harrassing NGOs. When the 2009 finance bill clearly announced that 80G is exempt until perpetuity if expiry falls within a stipualated date, why are we being harrassed on the grounds of an internal circular.
The matter has been made public by a Bill- the Income Tax Commissioner should actually be questioned under RTI as why citizens are being harrassed. The department is there to facilate us, not make our lives miserable. People should sign a petition against this and raise a voice.
I would like to be the first to do it, who will join me?
Dear Vibhuti Sarma Sir,
This is S. S. Babu from Bangalore, I will be with you for these type of issues. My mail ID:sivasankarababu@hotmail.com
Why the Income tax dept. has not issued any circular on 80G expemtion.
what record we should have that renewal is not required. is govt issue any letter one time or notification rule copies for NGOS
Read more: http://www.taxguru.in/income-tax/all-about-deduction-under-section-80g-of-the-income-tax-act-1961-for-donation.html#comment-25369#ixzz0qqnmmG28
what record we should have that renewal is not required. is govt issue any letter one time or notification rule copies for NGOS
please email the notification
thanks
Read more: http://www.taxguru.in/income-tax/all-about-deduction-under-section-80g-of-the-income-tax-act-1961-for-donation.html#comment-25369#ixzz0qqnmmG28
I heared to renewal of 80g is need not the 80g certificate is regularised circular given govt. any one please tell me the above circula details.
thanks
Can someone please tell me when and how this benefit can be claimed? Is it during the filing of the IT Returns (Form 16 does not carry any provision for entering this amount)?
Can the employer take the 80G contribution of its employee while calculating TDS. Should it be shown in Form 16. Please reply.
Thanks
Praveen
is the any donation is made for the trust in CASH is eligible for duction under the section 80G
please help
urgently
i want to apply for 80G certificate from mumbai where do i submit my application & attachements.
NO NEED TO RENEW CERTIFICATE u/s 80G after 1.10.2009. If certificate is granted upto 31.03.2010 UNDER WHICH CIRCULAR. PL. CLARIFY
Yes. It was provided in budget
This is in regard to ur 1st Illustration of Mr.X for calculating qualifying amount for deduction, As per my knowledge n as per wordings of Law and taking into considertion an example from DT reddy reckoner i had noticed that,the deduction u/s.80G is Rs.15000/- (50% of qualifying amount) and not Rs.30000/-.
It is not 50% of donation amt. and 50% of qualifying amt.(10% of adjusted GTI) which should be taken for comparision bt it is the qualifying amt. which shud be taken as base for for making donation,any donation in excess of qualifying amt. should be ignored and the deduction u/s. 80G should be 50% of qualifying amt. and in case of donation made below qualifying amt. deduction should be 50% of donation amt.
It is an request to u sir to look into the matter and reply asap and to guide me ,if my approach is wrong.
can you sent the copy immediately of 80G section clause(vi) sub section (5) for automatic renewal of 80G government order
Neither the dept accept renewal form for 80 G nor they issued a letter citing the Amendment. What to mention in Receipt about 80 G information.
I have attached for IT circular No.05/2010 dated 03.06.2010.
29.4 Further, as per clause (vi) of sub-section (5) of section 80G of the Income-tax Act,
1961, the institutions or funds to which the donations are made have to be approved by
the Commissioner of Income-tax in accordance with the rules prescribed in rule 11AA of
the Income-tax Rule, 1962. The proviso to this clause provides that any approval granted
under this clause shall have effect for such assessment year or years, not exceeding five
assessment years, as may be specified in the approval. Due to this limitation imposed on
the validity of such approvals, the approved institutions or funds have to bear the
hardship of getting their approvals renewed from time to time. This is unduly
burdensome for the bonafide institutions or funds and also leads to wastage of time and
resources of the tax administration in renewing such approvals in a routine manner.
29.5 Therefore, the proviso to clause (vi) of sub-section (5) of section 80G has been
omitted to provide that the approval once granted shall continue to be valid in perpetuity.
29.6 Further, the Commissioner will also have the power of withdraw the approval if
the Commissioner is satisfied that the activities of such institution or fund are not genuine
or are not being carried out in accordance with the objects of the institution or fund.
can we make payment to a single party of Rs.34000 on a single day
We are working with street and working children in Delhi.our organisation have 80G, but our certificate will expiry date on 15th September 2010. Please guide us how can we use our certificate without renewal? Is there only way to go inc ome tax office and get any Renewal/ approval or do you have any other best suggestions?
Thanks
The recognition u/s 80 (G) of I.T.Act of our association expired on 31/3/2010. As our Chartered Accountant’s father expired during that time, we could not submit our application for renewal, but could send it on 17/6/2010. Now, the renewal of recognition has arrived and it is from 17/6/2010. What should we do to avail recognition for the donations made between 1/4/2010 to 17/6/2010? Would kindly guide us?
I had posted a query. But when I read GMR’s reply, I understood the implications and applicability of the amended rules. My doubt is cleared
Thank you very much
We have established sarvajanik mandal of navratri we have got reg no from Dharmaday Aayukt but now some companies told us if we wont their advertisement we have to register our mandal under IT. so it is compulsory to do that?
can a DDO allow deductions under 80 gg or it will be claimed by individual from income tax authorities.
I am informed that amendment cited herein stating “Exemption Certificate issued u/s 80G of I. T. Act shall remain valid in perpituity unless cancessed and / or with drawn by Income Tax Authorities stands changed and exempted institutionsshall are required to apply and obtain renewals as in the past.”
Please appraise me the latest position and status of the relevant provisions.
Regards,
Satish Chandra Agarwala.
I have donated Rs. 3 Lac under sec 80 G in FY 09-10. My total income was 20 lac out of which 9.5 lac is non taxable like long term capital gains, PPF intt etc. How much tax relief I should claim under 80 G?
Is there an option to redonate to a trust inside india, If my trust receives a foreign fund. I have heard that as per 80g we can do it. Please advise me…
I have made a donation in the financial year 2010-11, should i claim the deduction this year or can i claim it in any further financial year.
You can claim it in the year of donation only i.e. in financial year 2010-11 only
Thank You for the illustrations. Being a student it helped me a lot.
APPEAL FOR HEM MEMORIAL SOCIETY (Regd.)
(Society working for old aged and disabled )
ALAKNANDA COLONY, TALLI HALDWANI, HALDWANI, DISTT-NAINITAL, UTTRAKHAND, INDIA-263139
( Hem Memorial Society has obtained Pan Card, 12A and 80G certificates from Income tax department, India )
Society Reg. No.: 17/2009-2010 (Society is registered under societies registration act 21 of 1860) at Sub Registrar office Haldwani (Kumaoun Division)Uttrakhand.
Income Tax 80G Certificate No. – 5(E)/AA/HAL/80G/HMS/2010-11
Income Tax 12A Certificate No. – 5(E)/AA/HAL/12AA/HMS/2010-11
Your Decisions can make one life.
Your Decisions can make one future.
You could save one elderly today.
This society is a secular, non-political, non-governmental, non-profit registered Charitable society formed by a group of social workers, educated locals having real interest and the commitment to serve the people of different religions, language and especially to the locals who are in need. The basic idea to create the society is of Sri Harish Dhondiyal, who is the Secretary of the society. The object of the society is to fulfill the dream of Late Shri Hem Dhondiyal (Brother of the secretary Sri Harish Dhondiyal ) who had great desire to serve the Poor and helpless people. The mission is to help improve the basic health services of the poorest in Uttrakhand, building long term capacity through training and support. Irrespective of caste, creed and religion it is meant for a human service, social awareness, self realization and self support, community health, wealth liberation and leadership.
AIMS AND OBJECTIVES-
We ( Hem Memorial Society ) are presently working for old aged and disabled in Haldwani city of District –Nainital of Uttrakhand state.
Presently we are providing our members Day Care facilities. Like:- Providing them facility of exercise equipments for exercise for their good health, Library facility, Audio-Visual aids, Recreational items; Other than that we are helping them to get govt pension(old age pension, disabled pension, widow pension), doing their eye cataract operations with our own expenses, taking them to physio- therepy centre, providing them facility to get knowledge of stress management and disaster management by sending them to Uttrakhand Academy of Administration, Nainital on behalf of Hem memorial Society, Taking them on study tours to various places like Tata Motors Pantnagar, Parle G industry, Dainik Jagran press etc, Organising camps of medical health checkup and Yoga, time to time, Taking lectures time to time on various subjects like First- aid, benefits for Senior citizens provided by Govt(various ministries & departments) etc-etc.
Hem Memorial Society, Haldwani with its ample experience, proposed to establish an old age home for helpless and needy people for which 4000 sq ft of land, which is in the heart of the city is readily available. This OAH will be established for the better community care and empowerment.
In recent past we helped many old aged and disabled people in Sector of health and other services, for lacking some money they are unable to fulfill their dreams, so here we are requesting all of you to help these ignored but respected members of our society, to make successful person. For which your little contribution is needed so that they could achieve their goal. You can send your help towards by cheque, by bank draft or anything you like(either cash or kind). So join us and help the poor persons. You can get fully benefited by Income Tax as our society is recognized by Government of India Tax Department in under section 80G. One can visit ORKUT and search Harish Dhondiyal profile to see some of the Photographs of activities of Hem Memorial Society. They are self speaking.
About us :
Name : Hem Memorial Society, Haldwani
Registered On : 16th May 2009.
{Regd. Under The Societies Registration Act 21 of 1860} At Sub Registrar Office Haldwani, Uttrakhand India
Email : hdhondiyal@gmail.com
harishdhondiyal@yahoo.co.in
Contact : +91 05946 246385(Office)
+91 9411107655(President)
+91 9927360948(Secretary)
PAN : (Income Tax Department India)- AAAAH4106K
A/C No. : 3281
Bank : Nainital District Co-Operative Bank Ltd, Mandi Branch, Haldwani
Office Bearers – 1.MR. J.C.DHONDIYAL – PRESIDENT
2.MRS. DEVKI – VICE PRESIDENT
3.MR. HARISH DHONDIYAL – SECREATRY
4.MRS. MANJU – TREASURER
5.MRS. BIMLA SANWAL – MEMBER
6.MR. DEEPAK PANDEY – MEMBER
7.MR. HEERA BALLABH BHATT – MEMBER
How much percentage of donation is exempted under 80G?
Correction in question
How much percentage of donation to religious institution is exempted under 80G?
Eligible amount of deduction U/s 80(5)(vi) made Sri venkateswara Gosamrakshana Trust Donation amount Rs. 100,000 what the eligible deduction u/s 80 G
Can any Charitable institutions having 80G, can they collect donation for construction of of their community hall through an Appeal letter containing their Communities Swamiji’s Photos and can they avail 80G Tax exemption? pl reply.
Can any Charitable institutions having 80G, can they collect donation for construction of of their community hall through an Appeal letter containing their Communities Swamiji’s Photos and can they avail 80G Tax exemption? pl reply.
Had donated an amount during FY 09-10 but missed out submitting the proof during last years IT return. Is it possible to claim this deduction during the current FY 10-11? Regards
Our organization has registered under 80G, the certificate is expires on 31-03-2010. Shall we need to apply for renewal? Please clarify
Can anybody help me regarding how can we register our trust for section 80G from Income Tax dep at kalyan. Our trust is registered under Society Act 21 of 1860 for blind persons. we required help for this purpose is urgent basis.
can a DDO allow deductions under 80 g or it will be claimed by individual from income tax authorities.
regards sunil kumra
I had posted a query. But when I read GMR’s reply, I understood the implications and applicability of the amended rules. My doubt is cleared
Thank you very much
Dear Sir,
I am employed with a PSU under Ministry of Commerce, Govt. of India.
I have been regularly donating to a Charitable Trust having valid Income-tax exemption Certificate.
Can I claim applicable exemption for the same from my taxable income for the current financial year (2010-11) or I have to claim this rebate from Income-tax authority while filing my return for the year 2010-11 ? Thanks & Regards
I am salaried person.whether tax Rebate claimed for donation in khadi gramoudyog sang.
No deduction in respect of Section 80G should be allowed by the employer, from the salary income in respect of any donations made for charitable purposes by the employees. The tax relief on such donations as admissible u/s 80G will have to be claimed by the taxpayer in his return of income only.
Looks like I am missing something when I look at the two examples you have provided. Please clarify to help me understand. If I use the methodology of the second example and apply it to the first then:
1. The qualifying amount is Rs. 30,000 (10% of 3,00,000 being lower than the actual donated viz. 1,00,000).
2. Deduction allowed is hence 15,000 (half of 30,000).
3. Taxable income is 2,85,000 and not 2,70,000 as shown in your illustration.
Regards,
80G calculation made on ur this site is wrong. infact its a blunder. kindly ask me how ????
You are most welcome to rectify the same if there is an error you can send us your comments on info@taxguru.in with Link of the article
We are working with cow care and treatment with cow therapy.our organisation have 80G, but our certificate will expiry on Assessment year 2010-11. Please guide us how can we use our certificate without renewal? Is there only way to go income tax office and get any Renewal/ approval or do you have any other best suggestions? plzzzzzzz..
80g renewal requirement is end dated 1.10.10 so you using your old certificate
yes but by cheque no cash payment because cash payment limit is 20000
50% of donation or 10% of your gross total income whichever is less
how to determine whether the client will be eligible to 80C deduction? i mean how does the income tax rules recognise the donation recievers i.e.how can we say that donation given by a party to any trust is eligible for deduction?
Our organization has registered under 80G, the certificate is expires on 31-03- 2011. Shall we need to apply for renewal? Please clarify …
I have given a donation to an NGO on Mar 31, can i stil be able to claim tax deduction for FY 2011-12 ?
I have made a donation to an NGO on Mar 31 2001. Can i claim tax exemption in the next FY ?
can a donation made to political party registered u/R.P.A.1951 IN ELECTION COMMISSION is claimable for tax exemption if yes up to which limit in both cases cheque or cash.
Sir,
We have organisation called REEDS-India, we got 80G exemption which was ended by 31-3-2010. Our auditor said that there is no need to renew if we have expemption till the end of March, 2010. Kindly confirm, is there any link to find out the details.
if the donation given in cash is allowed.what is the upper and the lower limit of the donation
If u have just failed to give the proof of ur donation but hav claimed the same in ur return thans theres no problem in the same. Also if u havent claimed the same in your return for F.Y 09-10 than u cannot claim the same in the financial year 10-11 instead u can file a revised return for the F.Y.09-10 if youe assessment is still for the same year
Donation Made is cash is not eligible for deduction u/s 80G
Sir,
Can we get list of trust in mumbai having 80g certificate.
NAMCO, A REGISTERED ORGANISATION WORKING FOR THE WELFARE AND DEVELOPMENT OF WOMEN, CHILDREN AND AGED SINCE 1992 HAVING 80G NEEDS SUPPORT FOR ITS PROGRAMES LIKE HOME FOR THE AGED, DISABLED WELFARE PROGRAM, WOMEN DEVELOPMENT SCHEMES. INTERESTED CAN CONTACT AND VERIFY THE FACT. PLEASE.
9842449409.
NEW NGOS CAN CONSULT ME IF NEEDED.
No need to renew.
As per amendments w.e.f 1-10-2009, the existing approvals of 80G expiirng on or after 1-10-2009 shall be deemed to have been etended in perpetuity unless specificaly withdrawn. For any clarification, you may talk to me on my mobile no 9322523442.
Dear Sir,
If you are interested in social work or having small and big project and if your relative, friend and other who are facing the problem and you have desire to help them but you don’t have sufficient money but here MIT Provide you easily Big or Small donation to Trust, Society, Individuals who have burden to serve others and also Provide Business opportunity to help our Indian People and makes their life happier and prosperous.
For more information please contact by E-mail – yogesh4d1@yahoo.com
Mo. 7389688185
Note :- 12 A, 80G 5&6, FCRA, 35 AC, 35 AC 1&2, 10 (23cr)5&6 (for tax exemption benefit) Organization is available.
Dear Sir,
If you are interested in social work or having small and big project and if your relative, friend and other who are facing the problem and you have desire to help them but you don’t have sufficient money but here MIT Provide you easily Big or Small donation to Trust, Society, Individuals who have burden to serve others and also Provide Business opportunity to help our Indian People and makes their life happier and prosperous.
For more information please contact by E-mail – yogesh4d1@yahoo.com
Mo. 7389688185
Note :- 12 A, 80G 5&6, FCRA, 35 AC, 35 AC 1&2, 10 (23cr)5&6 (for tax exemption benefit) Organization is available
How long does it takes to get 80G and 12AA?
Dear sirs/madam
We are a duly registered public charitable trust doing yeman service in a remote village at Villupuram district in Tamil Nadu, India among the most downtrodden and deprived people. We are concentrating in empowering the womenfolks by imparting employable skills, children are helped in their education and the youth are aided to acquire technical skills. Plans to make the villagers self-sufficient through area specific projects need the support of phillanthrophic minded individuals and we invite donations to implement these welfare measures. We have been approved under 80G and shall provide the requisite certificate for donations received.
Sir, 23rd JUNE 2011
We are working for leprosy patients through our Trust. We have got 80G renewed certificate for the period from 1/4/2007 to 31/3/2010. Before expiring our 80G exemption certificate we have applied on 20th July 2009 for renewal of our 80G certificate through our auditor M/s.Rajasekaran&Co., Thambaram. We had not received renewed 80G certificate from the IT Dept., Chennai. After 7 months we approached our auditor & I.T. Office, Chennai regarding this matter. They said because of
Finance Act No.2 of 2009 for 80G, as per this memorandum “This amendment will take effect on 1st date of October 2009. Accordingly, existing approvals expiring on or after 1st october 2009 shall be deemed to have been extended in perpetuity unless specially withdrawn. However in case of approvals expiring before 1st October 2009 these will to be renewed and once renewed these shall continue to be valid in perpetuity unless specifically withdrawn”. During this period your 80G certificate approval is existing, So we will not issue renewed 80G certificate in this regard. We have got a letter about 80G exemption containing these all matter and sent to our donor. They are not accepting our answers regarding this matter. They are expecting Letter from IT office or Renewed 80g certicate. Again I went to IT office On 22.06.11. Because of above said reason THEY will not issue Renewal certificate. If I need please write to BOARD, DELHI. If they issue order to consider our case, we will issue the renewed one like that IT Officials said.
In chennai & Tamilnadu circle around 500 trusts are affected because of this Finance Act (NO.2)2009 without this renewed 80G certificate from IT Dept. The main problem is that the IT officials issuing permanent 80G certificate to New Trusts & they are issuing 80G renewal certificate to 80G approvals expiring before 1st October 2009. These both are having permanent 80G certificate from IT Dept. Now we are having expired certificate only. “No need to renew the existing 80G certificate according to Finance Act (No.2) 2009″ It is the oral instruction of the Director of incometax(Exemptions), Chennai-34.
If IT officials issue renewed 80G permanent certificate as one time approval like others, it will only be useful. Donors are not satisfied our expired 80G certificate submitted with project proposal.We are loosing our donations because of this reason. (e.g) Around 15 project proposals are submitted to one donor. Donor want select 10 project proposal for donation. Donor’s one of the cretaria for selecting project proposal is, permanent 80G exemption certificate holder for donation(New Trust or organization & 80G approvals expiring before 1st October 2009 are having clear-cut 80G existing certificate from IT Dept.)though we have submitted our project proposal with the copy of finance Act(N0.2) 0f 2009 & our Auditor’s letter about these all details.
Below is the comments in your website. I have copied & paste it in my comment to you for your precious reply.
“Narayana Hegde Says:
September 2, 2010 At 6:10 Pm
The recognition u/s 80 (G) of I.T.Act of our association expired on 31/3/2010. As our Chartered Accountant’s father expired during that time, we could not submit our application for renewal, but could send it on 17/6/2010. Now, the renewal of recognition has arrived and it is from 17/6/2010. What should we do to avail recognition for the donations made between 1/4/2010 to 17/6/2010? Would kindly guide us?
Reply”
According to this comment, the commendatory persons u/s. 80(G) recognition expired on 31/3/2010. Our 80G certificate also expired on 31/3/2010. In the above said person’s statement, his IT office issued renewed certificate. But in chennai IT office they are not issuing the renewed 80G certificate. Our auditor is not interested to solve this problem.
Please mail us how to solve this problem. And explain BOARD in Delhi & how to approch to delhi regarding this matter.
Thanking you.
Yours sincerely.
(R.RAMALINGAM)
We are newly registered a trust. Can we take exzemption under section 80g
you can contact us
We have a general purpose charitable trust and have not applied for 80G.
Now we want to build a school for poor children with 100% donation from the companies and individuals. We will handover this school to ocal Municipal Education Board to run the school. Will you please advise:
1. we should apply for the 80G with same general purpose trust or should we register a new trust for education purpose only. Where we will get the earliest advantage please,
2. is there any problem if we handover the building after completion of construction or we have any choice….
If a NGO claiming exemption u/s 80G files a revised return for last three assessment years, due to some mistakes, wherein there is no change in the income, will the 80G exemption stand to get revoked ?
What is the process of claiming donation benefit from income tax? Is it required to send the donation receipt to the it dept. along with return form or any thing require.
Sir,
Every month I donate some amount (Rs 1,000) to a local charitable trust in my home town. Please let me know the set up procedure for the charity trust people to give 80G certificate.
the cash payment can e made and in my opinion the limit of rs 20000 will not be attracted , as it is not an expenditure ,
ss
if donation given on 31.3.11 & receipt received on same date but cheque was cleared 5.4.11 Can we claim 80G exemption in 10-11? Pls mention reference to ITR.
The plain truth about obtaining exemption or benefit for tax free donations is:one must spend money for these things.
income tax deptt. should provide 100% tax deduction on donation U/s 80 G but registration U/s 12A must be so typical .
YES I AGREE WITH MR.s.srinivasan ,READ SEC 40 A (3)FOR MORE DETAILS
REGDS,
VANDANA WALWANTE
suppose a provison made for donotion on the board of directors approval in
final accounts and payment made in april next finaincial year by debting
the provision. can we eligible to claim 80g exemption in the year of provision.
Sir,
you have written that “With Effect from 1st October 2009 it is not required for a trust to apply for renewal of 80G certificate, if the same is valid on 01.10.2010 or valid upto a date thereafter unless department specifically ask Trust to apply for renewal. So Old 80G certificate will remain valid if the same is valid”.In my views the date should be 01.10.2009 and not 1.10.2010 vide circular no.7/2010 dt 27.10.2010.
thanks,
yours
M.L.GUPTA
is deduction for home loan interest, infra bonds, mediclaim & HRA ( Rent ) also counted as adjusted gross income?
suppose a provison made for rent of house @ rs.3500/- per month & monthly income is 21000/- & i am handicap no other savings
monthly income 21000/- house rent @ 3500/- per month no other saving calculate payable tex for assessment year 2012-13
we want a list of trusties who donates donation to any 80G school
THANKSS…………..
Hello, when i filled my incometax return, my gross total income was 50000, and 10%of gross total income was 50000, and i had made donation for 120000 rs.
but i get exemption under section 80G was only 25000, and they told me reason that 50% of donation made or 10% Gross total income which ever is less.
it means either 60000 (50% of 120000) or 25000 (50% of 10% of gross total income) which ever is less. so is it correct or not?
Sir,
Our organization is registered U/S.80G of the I.T. Act. The certificate has expired on 31.03.2011. Shall we need to apply for renewal. Please clarify.
Respected Sir,
Our organization is registered U/S.80G of the I.T.Act. The certificate has expired on 31.03.2011. Shall we need to apply for renewal. Please clarify.
Rajib Datta
Dear sir,
parivartana samste for NGO so we need searching for donars give like things or money helpful to our organization we worked as child rights and education rural development programe we have 80G AND 12A certificate please inform to me
Regards
Kollappa
Chitradurgakarnataka
8971747758
9538888982
I HAVE PAID AN AMOUNT TO THE PUNE DISTRICT BADMINTON ASSOCIATION. ON THE RECEIPT IT IS MENTIONED THAT THE AMOUNT PAID IS EXEMPTED FROM TAX U/S80G(5)(6). PLS LET ME KNOW IF THE 50% OF THE AMOUNT CAN BE CONSIDERED IN THE IT CALCULATIONS. AMOUNT DONATED IS NOT A BIG ONE. PLS LET ME KNOW ASAP.
As stated in the above illustration, where donation given to CRY is Rs. 45000, the quilifying amount is Rs. 40000 i.e. 10% of gross income. and the deduction U/S 80G is Rs. 20000 i.e. 50% of qualifying amount.
In the same way in the illustration of Mr. X and M/S Y Pvt Ltd., donation amount is Rs. 100000 and qualifying amount is 50% i.e. Rs. 50000 and 80G exemption is Rs. 30000, i.e. 10% of Gross income. If we compare both the illustrations. There is a difference. In the second illustation mentioned here, the qualifying amount calculated first then only 50% is done. In the first illustation mentioned here, 10% of donation amount is done first to arrive at the qualifying amount, after that 50% is done to arrive at donation amount i.e. Rs. 20000. Pl clarify.
JAI PAL GARG
Dear Sir / Madam ,
We are a charity orgnizetion from last 16 year’s working in health Care area
ONLY BECAUSE OF YOUR KIND SUPPORT AND WISHES FROM TIME TO TIME,-WE COULD CONTINUOUS FREE CATARACT SURGERIES ,CORNEAL TRANSPLANTS,Have 80-G Certificate
09890090050
Respected Sir/ Madam
how can we register our Education Society in under 80(G)
Atul Parmar
Madhya Pradesh
9907398698
Are sports bodies working for the development of sports eligible to be registered under 80G of the Indian Income Tax Act?
CAN INDIAN INSTITUTE OF MANAGEMENT CAN GET THE BENEFIT OF SEC80G (5)??????
May I have same sample of reciept of donation provided by Society/Trust under 80 G.Please mail me if it is possible
deepak.ranchi.kumar@gmail.com
D/sir,
I want to know the pan of PMNRF which is to be mentioned in column provided for details of donation under 80G
Please let us know whether registered charitable institution who got exemption u/s 12 & 80G, can accept a donation in foreign currency for a person residing outside India and holding Indian Passport, without permission from FCRA