Donation Details
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Gross Total Income − LTCG − STCG − other Ch. VI-A deductions (except 80G). If unsure, use your gross salary minus standard deduction.
Your 80G Benefit
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Total Tax Saved on Donation
80G Deduction Breakdown
Donation Amount—
Ineligible (Cash > ₹2,000)—
Eligible Donation—
Deduction Rate—
Qualifying Limit (10% AGTI)—
Eligible Deduction—
Tax Saved @ 20% slab—
Including 4% cess—
Section 80G — Complete Deduction Guide FY 2026-27
Categories of Eligible Organizations
| Category | Deduction % | Qualifying Limit | Examples |
|---|---|---|---|
| Category A | 100% | No Limit | PMNRF, PM Cares, Clean Ganga, Swachh Bharat Kosh, National Defence Fund |
| Category B | 100% | 10% of AGTI | Approved charitable institutions with 100% deduction approval |
| Category C | 50% | No Limit | Jawaharlal Nehru Memorial Fund, Rajiv Gandhi Foundation, Indira Gandhi Memorial Trust |
| Category D | 50% | 10% of AGTI | General registered charitable trusts, religious organizations with 80G approval |
Key Rules & Restrictions
💳Payment Mode Rules
- ✓Cheque, DD, NEFT, RTGS, UPI — fully eligible
- ✓Cash donation up to ₹2,000 per donation — eligible
- ✗Cash donation above ₹2,000 — NOT eligible
- ✗Donation in kind (clothes, food) — NOT eligible
📄Documentation Required
- →Receipt with organization's 80G registration number
- →Organization's Name, Address, PAN
- →Form 10BE (issued by the donee org from AY 2022-23)
- →UDRN (Unique Donation Reference Number) for ITR
⚠️ 80G is NOT available in New Tax Regime
Section 80G deductions are exclusively available under the Old Tax Regime. If you have opted for the New Tax Regime (which is the default from FY 2025-26), you cannot claim 80G deductions. You must file Form 10-IEA to opt for the Old Regime before the ITR due date.
Frequently Asked Questions
What is Section 80G deduction?
Section 80G allows deduction on donations made to specified charitable organizations, relief funds, and institutions. The deduction can be 100% or 50% of the donation amount, subject to a qualifying limit of 10% of Adjusted Gross Total Income in some cases.
Which organizations allow 100% deduction without limit?
100% deduction without any qualifying limit: PM National Relief Fund (PMNRF), PM Cares Fund, National Defence Fund, Prime Minister's Drought Relief Fund, National Foundation for Communal Harmony, Clean Ganga Fund, Swachh Bharat Kosh (for individuals, not businesses).
What is the qualifying limit under Section 80G?
For donations with a qualifying limit, the eligible deduction is limited to 10% of Adjusted Gross Total Income (AGTI). AGTI = Gross Total Income minus long-term capital gains, short-term capital gains at special rates, and all other Chapter VI-A deductions except 80G.
Is cash donation allowed under 80G?
Cash donations above ₹2,000 are NOT eligible for 80G deduction. Only donations via cheque, DD, net banking, UPI, NEFT, RTGS are eligible. This rule applies per individual donation, not cumulatively.
Is 80G deduction available in New Tax Regime?
No. Section 80G deductions are NOT available under the New Tax Regime. You must opt for the Old Tax Regime to claim Section 80G benefits.
What documents are required for Section 80G?
You need: (1) Receipt from the organization with 80G registration number, (2) Name, address, PAN of the organization, (3) Form 10BE issued by the donee organization (mandatory from AY 2022-23), (4) UDRN (Unique Donation Reference Number) to enter in ITR Schedule 80G.
Can I claim 80G for donations to temple or mosque?
Only if the religious institution has a valid 80G registration approved by the Income Tax department. Always verify the organization's 80G status on the income tax portal (incometax.gov.in) under "Verify Organization Registration" before making the donation.
Which ITR form for Section 80G?
Section 80G is reported in Schedule 80G in ITR-1, ITR-2, or ITR-3. From AY 2022-23, you must enter the Unique Donation Reference Number (UDRN) from Form 10BE issued by the organization. Without Form 10BE, the deduction may be disallowed during ITR processing.
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