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 under section 80G are as follows:
Page Contents
- 1. Deduction U/s. 80G is Allowable to all kind of Assessee
- 2. Deduction U/s. 80G on Donation to Foreign Trust
- 3. Deduction U/s. 80G on Donation to Political Parties
- 4. Only donation made to prescribed funds and institutions qualify for section 80G deduction
- 5. Maximum allowable deduction under section 80G
- 6. Documentation Required for Claiming deduction U/s. 80G
- 7. Only donations in cash/cheque are eligible for the tax deduction under section 80G
- 8. Deduction U/s. 80G on Donation made by NRI
- 9. Deduction under section if donation deducted from Salary and donation receipt certificate is on the name of employer
- 10. Limit on donation amount under section 80G
- 11. Deduction amount U/s. 80G
- a. Donations with 100% deduction under section 80G without any qualifying limit:
- b. Donations with 50% deduction under section 80G without any qualifying limit.
- c. Donations to the following are eligible for 100% deduction subject to 10% of adjusted gross total income
- d. Donations to the following are eligible for 50% deduction under section 80G subject to 10% of adjusted gross total income
- 12. Qualifying Limit for deduction under section 80G
- 13. Eligible Donation for deduction U/s. 80G
- 14. Tax benefit under section 80G depends on rate of Tax applicable to the Assessee
- 15. ILLUSTRATION OF BENEFITS UNDER SECTION 80G
1. Deduction U/s. 80G is Allowable to all kind of Assessee
Any person or ‘assessee’ who makes an eligible donation is entitled to get tax deduction under section 80G subject to conditions. Section 80G does not restrict the deduction to individuals, companies or any specific category of taxpayer.
2. Deduction U/s. 80G on Donation to Foreign Trust
Donations made to foreign trusts do not qualify for deduction under section 80G.
3. Deduction U/s. 80G on Donation to Political Parties
You cannot claim deduction under section 80G for donations made to political parties for any reason, including paying for brochures, souvenirs or pamphlets brought out by such parties. However deduction for contribution ( other than cash contribution) to political parties can be claimed u/s 80GGB/80GGC
4. Only donation made to prescribed funds and institutions qualify for section 80G 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.
5. Maximum allowable deduction under section 80G
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.
6. 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 , address & PAN of the Trust, the name of the donor, the amount donated (please ensure that the amount written in words and figures tally). In case of donation which are eligible for 100% deduction recipient should also insist on form 58 from trust. Form 58 contains the details of project cost (for which the donation is received), amount authorised under this project and the actual amount collected. Without form 58, the claim for 100% deduction could be rejected even if the receipt mentions 100% deduction.
- 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 01.10.2009 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 on 01.10.2009.
- Photocopy of the section 80G certificate :- Check the validity period of the 80G certificate. Always insist on a photocopy of the 80G certificate in addition to the receipt.
7. Only donations in cash/cheque are eligible for the tax deduction under section 80G
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. No deduction under this section is allowable in case the amount of donation exceeds Rs 10000/- from A.y 2013-14 to 2017-18 (Rs 2000/- from A.y 2018-19) unless the amount is paid by any mode other than cash.
8. Deduction U/s. 80G on 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.
9. Deduction under section 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.
10. Limit on donation amount under section 80G
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.
11. 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).
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 are as follows :-
a. Donations with 100% deduction under section 80G without any qualifying limit:
1. Prime Minister’s National Relief Fund
2. National Defence Fund set up by Central Government.
3. Prime Minister’s Armenia Earthquake Relief Fund
4. The Africa (Public Contribution – India) Fund
5. National Children’s Fund
6. The National Foundation for Communal Harmony
7. Approved university or educational institution of national eminence
8. The Chief Minister’s Earthquake Relief Fund, Maharashtra
9. Any fund set up by the State Government Of Gujarat for providing reliefs to the victims of earthquake in Gujarat.
10. Fund set up by the State Government for the medical relief to the poor.
11. Donations made to Zila Saksharta Samitis.
12. The National Blood Transfusion Council or a State Blood Transfusion Council.
13. The Army Central Welfare Fund or the Indian Naval Benevolent Fund or The Air Force Central Welfare Fund.
14. National Illness Assistance Fund
15. Chief Minister’s or Lt. Governor’s Relief Fund
16. National Sports Fund
17. National Cultural Fund
18. Central Govt.’s Fund for Technology Development & Application
19. National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & Multiple Disabilities
20. Andhra Pradesh Chief Minister’s Cyclone Relied Fund
b. Donations with 50% deduction under section 80G without any qualifying limit.
1. Jawaharlal Nehru Memorial Fund
2. Prime Minister’s Drought Relief Fund
3. National Children’s Fund
4. Indira Gandhi Memorial Trust
5. The Rajiv Gandhi Foundation
c. Donations to the following are eligible for 100% deduction subject to 10% of adjusted gross total income
1. Donations to the Government or a local authority for the purpose of promoting family planning.
2. Sums paid by a company to Indian Olympic Association.
3. Swachh Bharat Kosh ( From A.y 2015-16)
4. Clean ganga Fund ( From A.y 2015-16)
5. National Fund For control of drug abuse (From A.y 2016-17)
d. Donations to the following are eligible for 50% deduction under section 80G subject to 10% of adjusted gross total income
1. Donation to the Government or any local authority to be utilized by them for any charitable purposes other than the purpose of promoting family planning.
2. Any Authority referred to in section 10(20A) for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning/development of town and village.
3. Any Corporation specified in section 10(26BB) for promoting interest of minority community
4. Any notified temple, mosque, gurudwara church or other place (for renovation or repair)
12. Qualifying Limit for deduction under section 80G
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
- Short- term capital gains taxable @15 per cent under section 111A.
- Income referred to in Sections 115A, 115AB, 115AC, 115AD relating to non-residents and foreign companies.
13. Eligible Donation for deduction U/s. 80G
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 8 of the Companies Act 2013 as non-profit companies.
14. Tax benefit under section 80G 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 2019-20 of both Mr. X and Ms. Y Pvt. Ltd. is Rs. 5,00,000/-. The tax benefit would be as shown in the table:
| Mr. X | MS. Y Pvt. Ltd. | |
| i) Total Income for the year 2019-20 | 5,00,000.00 | 5,00,000.00 |
| ii) Tax payable before Donation | 12.500.00 | 150000.00 |
| iii) Donation made to charitable organisations | 1,50,000.00 | 150,000.00 |
| iv) Qualifying amount for deduction (50% of donation made) | 75,000.00 | 75,000.00 |
| v) Amount of deduction u/s 80G (Gross Qualifying Amount subject to a maximum limit 10% of the Gross Total Income) | 50,000.00 | 50,000.00 |
| iv) Taxable Income after deduction | 4,50,000.00 | 4,50,000.00 |
| v) Tax payable after Donation | 10,000.00 | 1,35,000.00 |
| vi) Tax Benefit U/S 80G (ii)-(v) | 2,500.00 | 15,000.00 |
Note :
- Education Cess & Sec. & Higher Educ. Cess has not been included in working of tax benefit.
15. ILLUSTRATION OF BENEFITS UNDER SECTION 80G
i) 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 as 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 & presuming that Donation is eligible for 50% deduction, his taxable income will be computed as under:
| Gross salary | Rs 500,000 |
| Less: Deduction under section 80C | Rs 130,000 |
| Gross total income (before 80G) | Rs 3,70,000 |
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 37,000 whichever is lower |
Since 37,000 is lower, the qualifying amount will be Rs 37,000
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 37,000 = Rs 18,500.
So,
| Gross total income (Before 80G) | Rs 370,000 |
| Less: deduction under section 80G | Rs 18,500 |
| Total income (taxable income) | Rs 351,500 |
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 370,000 |
| Less: Deduction under section 80G | Rs 45,000 |
| Total Income (Taxable Income) | Rs 325,000 |
(Updated on 28.06.2018)
Author Bio
income tax deptt. should provide 100% tax deduction on donation U/s 80 G but registration U/s 12A must be so typical .
The plain truth about obtaining exemption or benefit for tax free donations is:one must spend money for these things.
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.
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.
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.
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 ?
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….
you can contact us
We are newly registered a trust. Can we take exzemption under section 80g
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)
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.
How long does it takes to get 80G and 12AA?
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.
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.
Sir,
Can we get list of trust in mumbai having 80g certificate.
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
if the donation given in cash is allowed.what is the upper and the lower limit of the donation
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.
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.
I have made a donation to an NGO on Mar 31 2001. Can i claim tax exemption in the next FY ?
I have given a donation to an NGO on Mar 31, can i stil be able to claim tax deduction for FY 2011-12 ?
Our organization has registered under 80G, the certificate is expires on 31-03- 2011. Shall we need to apply for renewal? Please clarify …
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?
50% of donation or 10% of your gross total income whichever is less
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 calculation made on ur this site is wrong. infact its a blunder. kindly ask me how ????
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,
I am salaried person.whether tax Rebate claimed for donation in khadi gramoudyog sang.
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 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
can a DDO allow deductions under 80 g or it will be claimed by individual from income tax authorities.
regards sunil kumra
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.
Our organization has registered under 80G, the certificate is expires on 31-03-2010. Shall we need to apply for renewal? Please clarify
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
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.
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
Correction in question
How much percentage of donation to religious institution is exempted under 80G?
How much percentage of donation is exempted under 80G?
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
Thank You for the illustrations. Being a student it helped me a lot.
You can claim it in the year of donation only i.e. in financial year 2010-11 only
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.
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 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?
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.
can a DDO allow deductions under 80 gg or it will be claimed by individual from income tax authorities.
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?
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