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
May I request you to inform me the latest weight-age in respect of donations for R @D under section 80 GGA.
I have paid Rs 1200 towards donation on 23-04-2014. i got a certificate of donation.In that certificate they mentioned that “financial year 2013-14”. so in which year i need to claim.
1)the financial year which they mentioned on the certificate
2)the financial year in which i have paid the donation
I have donated by chaque 50,000 Rs to a charitable society who has given me a 80G (5) (VI) certificate.I claim the deduction under 80G.I am a private sector firm employee my total income approximately 5,00,000 Rs.Am I eligible for the 100% / 50 % deduction for the donor under the section 80G(5) (VI).
Sir,
Please told me, In Form No.16 ‘ Flag Day — Rs. 50’ this amount where and which section show in File Income Tax Retuen – 2014-15 (Off line)
how old a charitable society or trust be to get 80G certificate. and secondly, which is the government department that deals with trusts, societies’ registration. the registration and etc of the trusts and society is done at the monndal level or district head quarters
Donation was made in 2011. The institution (which is Registered and has Tax exemption status) will issue the receipt only this year 2014. Can it be used to avail of exemption under 80G when filing IT return in 2014?
Thank God At least I understood something about the donation the tax deduction.It never came to my mind that the list of such charity institutions organizations are too many and they may ask donation from people and say tax benefit is there as per section 80G. They never say whether it is 100 per cent or 50 per cent.In fact I never verified whether in the receipt the PAN of such organizations were written or not Form No 58 ? I never knew it Thanks a lot for giving this very useful list
Hi Dears!!
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Partner-DETROIT Accounting Solution
can a public charitable trust donate,conditional donations to another public charitable trust,with intention of earning profits..
how old a NGO should be who may give benifit in tax deduction or rebate…
a new formed NGO may be helpful in giving benifit in tax rebate
kalm 80 G satifiket aplication by Donestion help
Sir
What is the rebate % on donations to Cancer Society of India. I came to know that it is 100%. Kindly confirm the same
With regards
Mushtaq A. Wani
Sir,
if a private ltd company make donation to trust for project under section 35AC. can private ltd claim such 100% donation amount as deduction under section 80G in its Income tax returns? If not , then how can i claim such amount as deduction upto what limit 50% or 100% under which section ?
hi,
I paid donation to school of my baby for taking admission in school of rs 20000/- please advise how much i will get exemption ,i recd receipt of 80G from school
for any person’s which have any problems relating to tax ..you can mail me any time
In case any help required for filling of income tax return or computation thereof or in case of pending refund issue or donation working, feel free to call us on CA. Kundan Kumar ; +919999424251 ; 011-22732368 or write me on kundan_021@live.com
I have donated by chaque 30,000 Rs to a charitable society who has given me a 80G (5) (VI) certificate.I claim the deduction under 80G.I am a govt. employee my total income approximately 5,00,000 Rs.Am I eligible for the 100% deduction for the donor under the section 80G(5) (VI).
I have donated some money to a charitable society who has given me a 80G certificate and bill.My wife deposited the money the authority has issued the bill in her name.My wife has no income of her.In this situation can I claim the deduction under 80G for the same ?
India since times immemorial is a spiritual country and donations made to religious charity institutions and spiritual related activities under section 80G should be honored.
In case any help required for filling of income tax return or computation thereof or in case of pending refund issue, feel free to call us on +919999424251 or write me on kundan_021@live.com
“http://www.incometaxindia.gov.in/Acts/INCOME%20TAX%20Act/80g.asp”
this gives “the page cannot be fouond. is there any mistake in the webaddress
dear sir
income from house property 111200
business income 80000
diviended from co operative 500
LTCG land-62000
stock exchange listed share 15000
life insurence pre.on his life of 200000 ——- 28000
donation to charetable insti..u/s 80G 20000
deposit u/S 80c 22500
interest accured on NSC viii issue for 20000 purchased in may 2010—–1840
compute his total income ????
good
Dear All,
We are currently running KIDS CARE.
We got 80G
PLEASE HELP US.
THANKS
PRESIDENT
dear all,
i have authorization from income tax deptt under section 80 g
organization name is “RASTRIYA GRAMIN JAN VIKAS YOJNA” (an ISO CERTIFIED ORGANIZATION 9002:2008)
WHOEVER WANT TO DONATE US ARE MOST WELCOME.
AVINASH MISHRA
SR. SOCIAL DEVELOPMENT OFFICER
0837591025
Dear Sir
I had donated an amount of Rs 15000 by cheque on 31 March 2011. My income tax assessment is on and the officer wants to disallow the same since the cheque got cleared on 7 April 2011. Is he right in doing so. Can you please tell me some reference that I can show to him to claim this deduction.
CORRECTION;
my contact no.09612165719
My Club,Dinthar Football Club,Mizoram(Aizawl) is registered society and u/s 80G & 12AA of the Income Tax Act,1961 .Any individual or Companies who are interested in the promotion of tribal youths in the field of football can contact us. Pls
Mr.H.Lal rammawia
Club Secy.
Dinthar Football Club
T-section,Dinthar Veng (Mizoram)
AIZAWL -796001
contact – 092165719 or email dintharfc123@yahoo.in OR h.lalrammawia123@yahoo.in
sir
i wish to inform that on 17.7.2013, i have donated a sum of rs 35000/- to sri saradha sakthi peedam, perungalathur chennai-63. pl exlain how much amount can be claimed from my total income. approximately my total income will be rs 425000/- for the financial year 2013-2014.
further i have received only cash receipt from the organisation by noting their PAN NO. NO IT CERTIFICATE HAS BEEN GIVEN.
v.narayanan
I have paid following donation amount.How much amount rebate to me U/S 80G.
1.Vishva shanti Nirmal Dhyan Kendra,Girnar Taleti,Junagarh-362004 (Gujrat)
Rs 2400/= dated 29.11.12(I.Tax rebate under I.Tax Act 1961,80G under S.A.A.R.A.J.III/TEC/80G/1138.PAN-AAATA2794E.
2.Shri Mata Vaishno Devi Shrine Board,Katra-182301 (J&K)Rs. 501/- Dated25.09.12(Tax benefit u/s80G of I.Tax Act,1961.
3.Shri Digamber Jain Ratantray Jin Mandir,Dwarka (Regd). Rs.501/-Dated28.09.12
HAF,Pocket-A,Institutional Area,Sector-10,Dwarka,New Delhi-75.
Registration No.District East 88/2012.
Kindly given me your reply immediately because I have Field my ITR A/Y 2013-14
I have business income 30000/- and winning from lottery is 300000/- for PY 2012-13 I have given donation of Rs. 60000/- to gov. for family planning (100% subject to limit). tell me the amount of deduction u/s 80G
How can I claim my donation amount in IT return ? I am filling IT return online so what is the procedure to claim my donation amount ?
What is the difference between donations exempted under secion 80 G (V) and (VI)?
Dear All,
I have donated 10,000.00 Rs. under section 80G (5) IT act 1961, so this amount will be come unader 80G A/80G B/80G C or 80G D ?
Regards,
Amit
Rewa
M.P.
I have donated an amount of ₹.1,08,011/- (Rupees One Lakh Eight thousand Eleven only) towards donation to “ Sri Venkateswara Nitya Annadanam Trust” and received receipt & income tax exemption certificate No. 9188 dated 07/06/2012 .
I would like to know under which clause of Section 80(G) will the donated amount qualify to get the tax exemption i.e.,
A. Donations entitled for 100% deduction without qualifying limit
B. Donations entitled for 50% deduction without qualifying limit
C. Donations entitled for 100% deduction subject to qualifying limit
D. Donations entitled for 50% deduction subject to qualifying limit.
Please let me know so that I can claim the tax exemption.
Thanks & Regards
K. Hanuman Prasad
Donor to SVNAT
Dear sir,
I have ngo, how should i get 80(G) tax exemption authorities….. pls gv the process for apply…
thank u sir.
Is donation made to UNICEF, India (United Nations Children’s Fund) eligible for deduction u/s 80G of the Income Tax Act,1961? If so what wll be the % of deduction? 100% or 50% ?
I have NGO how to apply 80g, what is the requirments pls give me details
P Venkanna
dear sir,
i hav ngo, how should i get 80(G) tax exemption authorities….. pls gv the process for apply…
thank u sir.
dear sir
idonated rs.5000 to ability unlimited foundation u/s80g[5] [vi] how much deduction will i get.
50% of donation or 10% of your gross total income whichever is less
1)Kindly clarify whether HRA amount claimed in surrender leave bill claim is exempted from income tax or not. 2)Tamilnadu Govt. recovers Rs30// towards Family Benefit Fund and RS150// towards Health Fund.These Amounts can not be refunded to the employee.Can we classify THESE AMOUNTS under 80DD? 3)TUITION FEES -EXACT DEFINITION is needed. Kindly clarify whether we can include Lab fees,sports fees,Admission fees, Special fees,Amenity fees,Hostel fees,Cost of books, uniform fees UNDER TUITION FEES? May I expect your authenticated reply instantly? With my best wishes and sincere thanks, Sincerely yours, MUTHUSAMY.N
detail of Total deduction in income tax
i paid amount to MADARASA-TAH-FEEZUL-QURAN-LIL-BANATH,can i get tax exemption under 80G .Kindly reply
thank you
A RAJASAB
arajasab56@gmail.com
9886919033
Is there any provision in Sec. 80G regarding non allowance of deduction to an assessee who is working at DDO level (Divisional Disbursement Office)?
Dear Sir,
From this assessment year 2013-2014, donation under 80G has to be in cheques only, whether fund transfer through net banking to the concerned charitable trust is allowed or not— kindly confirm immediately
i have donated in swami basantram sewa trust Ajmer which have exemptopn u\s80G5(vi), pl. tell me it has 50% or 100% exemption?
dear sir,
i hav ngo, how should i get 80(G) tax exemption authorities….. pls gv the process for apply…
thank u sir.
Dear Sir,
Our 80g(5) registration no. has been expired on 31st March, 2012..
Now, please give me advise, its necessary to make it renew….
If its not necessary, mail us notification copy to show the same to our donators for their satisfaction…..
Thanks in advance for your possitive response……
thanks again.
Jatin Bhavshar
Can a Director donate to Alumni Fund from his company and claim deduction under Sec 80(G) ? Please advise.