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Donation deduction (50% or 100% based on charity)
Donations to approved charitable institutions, government relief funds, and registered NGOs are deductible. Deduction is 50% or 100% of donation, depending on the charity's 80G category. Some donations are capped at 10% of adjusted gross total income.
Maximum deduction
50% or 100% of donation, sometimes capped at 10% of adjusted GTI
Who can claim
All taxpayers — individuals, HUF, companies, partnership firms, AOPs.
How it works
Section 80G grants deductions for donations to specified funds and charitable institutions. The deduction is in 4 buckets: (a) 100% with no qualifying limit — PM CARES, PM National Relief Fund, National Defence Fund. (b) 50% with no qualifying limit — JN Memorial Fund, etc. (c) 100% subject to 10% of adjusted GTI cap — government for family planning, etc. (d) 50% subject to 10% adjusted GTI cap — most registered NGOs, religious trusts (for repair). Adjusted GTI = Gross Total Income − Long-term capital gains − all other Chapter VI-A deductions except 80G.
Eligible instruments
Donation to registered NGO / charitable trust with valid 80G certificate
Donation to government relief funds (PM CARES, CM Relief Funds — 100% deduction)
Donation to political parties — claimed under 80GGB / 80GGC, NOT 80G
Cash donations beyond ₹2,000 are NOT eligible (must be by cheque / digital)
Documents you'll need
80G certificate from donee organization
Stamped donation receipt with PAN of trust + 80G registration number
For donations >₹10,000 — only digital / banking modes count (not cash)
Form 10BE — annual statement issued by trust to donor (mandatory from FY 2021-22)
Worked example
Donated ₹50,000 to PM CARES (100% no cap) + ₹40,000 to a local registered NGO with 50% deduction subject to 10% GTI cap. Adjusted GTI: ₹15,00,000.
PM CARES: 100% of ₹50,000 = ₹50,000. NGO: 50% of ₹40,000 = ₹20,000, but cap is 10% of ₹15L = ₹1,50,000 — so full ₹20,000 allowed. Total 80G deduction: ₹70,000.
In 30% slab: ₹70,000 × 30% = ₹21,000 + cess = ~₹21,840 saved.
Common mistakes to avoid
Claiming cash donation above ₹2,000 — disallowed
Not collecting Form 10BE from the trust — deduction may be denied without it
Claiming a 50% donation as 100% — verify the trust's 80G category
Missing the 10% adjusted-GTI cap on capped donations
FAQ
Is 80G allowed in new regime?
No, 80G is disallowed in new regime — it's another deduction the new regime trades away for lower slab rates.
Donation made in March 2026 — claim in which FY?
FY 2025-26 (AY 2026-27) — donation date governs the financial year.
I donated ₹2,500 in cash — partial deduction?
No. The ₹2,000 cash threshold is a hard cap — donations over ₹2,000 in cash are entirely disallowed.
How do I check if a charity has valid 80G?
Ask for their 80G certificate (PAN-based), or check Income Tax e-Filing portal → Donations tab. Form 10BE issued by the trust is the cleanest proof.
Related sections
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