BooksIQDonations to approved charitable institutions / government funds qualify for deduction @ 100% or 50% (with or without 10%-of-GTI ceiling depending on category). Cash donations ≥ ₹2,000 disallowed.
Key points
- §80G is available to all taxpayers under the OLD regime (NOT under §115BAC NEW regime).
- There are four categories of donee.
- (i) 100% deduction WITHOUT a ceiling — PM National Relief Fund, PM CARES, Swachh Bharat Kosh, Clean Ganga Fund, National Defence Fund, and the Chief Minister's Relief Funds (Karnataka, Andhra and others).
- (ii) 50% deduction WITHOUT a ceiling — PM Drought Relief Fund, Jawaharlal Nehru Memorial Fund, Indira Gandhi Memorial Trust, Rajiv Gandhi Foundation.
- (iii) 100% deduction WITH a 10%-of-GTI ceiling — donations to certain Government Bodies for promotion of family planning.
- (iv) 50% deduction WITH a 10%-of-GTI ceiling — most approved 80G NGOs, temples, and educational institutions holding a valid §80G(5) approval.
- The cash limit is firm: donations above ₹2,000 in cash are DISALLOWED — payment must be made by cheque or digital mode.
- Supporting documents required are the 80G certificate from the donee plus Form 10BE (an annual statement issued by the donee through Form 10BD filing).
Reference: §80G, ITA 1961 — under ITA 2025 (FY 26-27 onwards), this is §133
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