Section 80G Donation Deduction
See exactly how much of your donation is deductible — 100% or 50%, with or without the 10% qualifying-limit cap on your Adjusted Gross Total Income.
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How your 80G deduction is worked out
Claim every 80G deduction — filed by a CA
We verify each donation receipt and slot it into the right 80G category on your ITR.
Disclaimer: Indicative estimate. The 80G deduction is available in the OLD regime only and requires a valid donation receipt with the institution's 80G registration and Form 10BE. Verify each fund's category before claiming.
The four 80G categories
Every institution approved under Section 80G falls into one of four buckets. The bucket decides whether you deduct 100% or 50% of the donation, and whether a 10%-of-income qualifying limit applies first.
The whole donation is deductible. Examples: PM CARES Fund, PM National Relief Fund, National Defence Fund, National Children's Fund, Swachh Bharat Kosh.
₹1,00,000 donated → ₹1,00,000 deduction.
Half the donation is deductible with no income cap. Examples: PM's Drought Relief Fund, Jawaharlal Nehru Memorial Fund, Indira Gandhi Memorial Trust, Rajiv Gandhi Foundation.
₹1,00,000 donated → ₹50,000 deduction.
100% deductible, but only up to 10% of Adjusted GTI. Examples: donations to Government / approved bodies for promoting family planning, Indian Olympic Association & notified sports bodies.
The most common bucket. 50% deductible, capped at 10% of Adjusted GTI. Examples: most registered charitable trusts & NGOs, temples/religious bodies notified under 80G, local authorities for charitable purposes.
How the qualifying limit works
For the two "with-limit" categories, you cannot deduct more than 10% of your Adjusted Gross Total Income. First cap the eligible donation at that 10% figure, then apply the 100% or 50% rate.
Key rules explained
Old regime only
Section 80G is not available in the new tax regime. You can claim it only if you opt for the old regime while filing your ITR. Weigh the deduction against the new regime's lower slab rates.
Cash limit ₹2,000
A cash donation above ₹2,000 earns zero deduction. Pay by cheque, UPI, card or bank transfer for any amount you want to claim. Donations in kind never qualify.
Receipt & Form 10BE
You need a stamped receipt showing the trust's name, PAN and 80G registration number, plus Form 10BE issued by the institution, to substantiate the claim.
Deduction ≠ refund
The 80G figure reduces your taxable income, not your tax rupee-for-rupee. Your actual tax saving is the deduction multiplied by your marginal slab rate.
Questions people ask
Short answers on Section 80G Donation. Tap a question to open it.
01How much of a donation is deductible under 80G?
It depends on the fund — some qualify for 100% of the donation and others for 50%. Some are further subject to a qualifying limit of 10% of adjusted gross total income, and others are not.
02What is the 10% qualifying limit?
For donations in the "with limit" category, the eligible donation is capped at 10% of adjusted gross total income, and the 50% or 100% rate is then applied to that capped amount. Donations to the PM National Relief Fund and similar notified funds have no such cap.
03Is a cash donation allowed?
Only up to ₹2,000. Any donation above that must be made by cheque, bank transfer or another non-cash mode to qualify at all.
04What proof is required?
The donation must appear in Form 10BE issued by the institution, and it is pre-filled into your AIS from the institution's Form 10BD return. A stamped receipt alone is no longer sufficient if the institution has not reported it.
05Is 80G available under the new regime?
No. It is not available under the new regime, so a taxpayer who donates significantly should factor that into the regime comparison.
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Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.