Section 80G Tax Deduction on Donations: How It Works and How to Claim It

Section 80G of the Income Tax Act allows individuals and entities to claim a deduction for donations made to eligible charitable institutions and funds, but the rules have enough specific conditions that it's worth understanding before assuming a donation automatically qualifies.

Deduction Percentage

The deduction is typically either 50% or 100% of the donated amount, depending on the specific category the receiving institution or fund falls under; some categories also cap the deduction at 10% of the donor's adjusted gross total income. Claiming a 100% deduction for certain categories additionally requires Form 58A from the receiving institution.

Receipt Requirements

The receipt itself matters as much as the donation. To claim the deduction, the donor needs a valid receipt showing the name and address of the institution, its 80G registration number, the amount donated, and the donor's own PAN. Without this documentation, the deduction generally can't be claimed on the income tax return.

Rules That Commonly Trip People Up

A few rules commonly catch people out. Cash donations above ₹2,000 are not eligible for 80G deduction, so any donation of that size or larger needs to go through cheque, UPI, card, or bank transfer to qualify. And critically, the 80G deduction is only available under the old tax regime; taxpayers who've opted into the default new tax regime under Section 115BAC cannot claim it.

HelpIndiaBreathe's Own 80G Status

HelpIndiaBreathe's own 80G registration is in progress and not yet confirmed, so donation receipts issued today aren't eligible for this deduction; the moment that changes, every campaign page and receipt will reflect it. This guide is general information about how the deduction works for donations to organizations that already hold valid 80G registration, not a claim about our own current status.