Section 80G - Deduction for Donations to Charitable Organizations
Deductions for donations made to government funds and approved charitable institutions. Quantum of deduction (100% or 50%) and whether subject to a qualifying limit depends on the donee.
Key provisions
- PM National Relief Fund, PM CARES, Chief Minister Relief Fund: 100% without limit
- Donations to approved institutions: 50% subject to 10% of adjusted Gross Total Income
- Cash donations above ₹2,000 are NOT eligible for deduction
- Donor must obtain Form 10BE certificate from donee institution for deduction claim
- Donee must be registered under 80G and file Form 10BD (donation statement) with Income Tax Department
- Available under old regime only - not under new tax regime
FAQs
100% deduction without any qualifying limit: PM National Relief Fund, PM CARES Fund, National Defence Fund, National Children's Fund, Swachh Bharat Kosh, Clean Ganga Fund, Chief Minister's Relief Fund (notified), and donations to certain government schemes. Other approved institutions typically get 50% deduction.
Use via API
GET/v1/tax-law/sections/by-2025-ref/330
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REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/330
RESPONSE · 200 OK
{
"act_2025_ref": "330",
"old_reference": "Section 80G, Income Tax Act 1961",
"title": "Section 80G - Deduction for Donations to Charitable Organizations",
"category": "Deduction",
"limit_or_rate": "100% or 50% of donation (some subject to 10% of adjusted GTI cap)",
"applicable_to": "All assessees",
"effective_from": "2026-04-01"
}