Deduction in respect of donations to certain Funds, Charitable Institutions, etc. Section 80G

Deduction in respect of donations to certain Funds, Charitable Institutions, etc. Section 80G

A deduction is allowed to all the assessees if they have given any donation or contribution to any of the below-mentioned institutions or funds and the deduction allowed shall be either 100% or 50% of the donation given.

1.   The Prime Minister's National Relief Fund (100%)

2.   The Prime Minister's Armenia Earthquake Relief Fund (100%)

3.   The National Foundation for Communal Harmony (100%)

4.   The National Defence Fund (100%)

5.   The National Children's Fund (100%)

6.   The Africa Fund (100%)

7.   A University or any educational institution of national eminence as may be approved by the prescribed authority in this behalf (100%)

8.   The Chief Minister's Earthquake Relief Fund, Maharashtra (100%)

9.   The Andhra Pradesh Chief Minister's Cyclone Relief Fund, 1996 (100%)

10.     Any fund set up by the State Government of Gujarat for providing relief to the victims of the  earthquake (100%)

11.     The Chief Minister's Relief Fund (100%)

12.     The Lieutenant Governor's Relief Fund in respect of any Union territory (100%)

13.     Zila Saksharta Samiti. (100%)

14.     The National Blood Transfusion Council (100%)

15.     The State Blood Transfusion Council. (100%)

16.     The National Illness Assistance Fund (100%)

17.     The Army Central Welfare Fund (100%)

18.     The Air Force Central Welfare Fund (100%)

19.     The Indian Naval Benevolent Fund (100%)

20.     The National Sports Fund (100%)

21.     The National Cultural Fund (100%)

22.     The Fund for Technology Development and Application (100%)

23.     Any fund set up by a State Government to provide medical relief to the poor (100%)

24.      The National Trust for Welfare of Persons suffering with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities.(100%)

25.     Swachh Bharat Kosh (100%)

26.     Clean Ganga Fund(100%)

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27.     National Fund for Control of Drugs (100%)

28.     The Jawaharlal Nehru Memorial Fund (50%)

29.     The Indira Gandhi Memorial Trust, (50%)

30.     The Rajiv Gandhi Foundation (50%)

31.     The Prime Minister's Drought Relief Fund (50%)


    Deduction in case of donation to other institutions

If the donation has been given to any other institution or fund notified under section 80G, deduction allowed shall be 50% of the qualifying amount. However, deduction allowed shall be 100% of the qualifying amount if the donation has been given to Government / local authority/ other notified institution for the purpose of promoting family planning.

Qualifying amount = 10% of the adjusted gross total income or the donation (except donation to the above mentioned 31 funds) given, whichever is less.

Adjusted gross total income = Gross Total Income Long term capital Gains Short term capital gains u/s 111A All Deduction under section 80C to 80U except section 80G

The other institutions which may be notified under this section may be charitable organisation or social organisation or religious organisation or other similar organisation.

No deduction shall be allowed under this section in respect of any donation unless such donation is of a sum of money i.e. if donation is given in kind, deduction is not allowed.

No deduction shall be allowed under this section in respect of donation of any sum exceeding two thousand rupees unless such sum is paid by any mode other than cash.


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