Know about deductions under Section 80G

Section 80G: Deduction for donations towards Social Causes

The various donations specified in Section 80G are eligible for deduction up to either 100% or 50% with or without restriction as provided in Section 80G. Section 80G deduction not applicable in case donation is done in form of cash for the amount over Rs 10,000.

From Financial Year 2017-18 onwards – Any donations made in cash exceeding Rs 2000 will not be allowed as a deduction. The donations above Rs 2000 should be made in any mode other than cash to qualify as deduction u/s 80G.

Donations with 100% deduction without any qualifying limit:

National Defence Fund set up by the Central Government
Prime Minister’s National Relief Fund
National Foundation for Communal Harmony
An approved university/educational institution of National eminence
Zila Saksharta Samiti constituted in any district under the chairmanship of the Collector of that district
Fund set up by a State Government for the medical relief to the poor
National Illness Assistance Fund
National Blood Transfusion Council or to any State Blood Transfusion Council
National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation, and Multiple Disabilities
National Sports Fund
National Cultural Fund
Fund for Technology Development and Application
National Children’s Fund
Chief Minister’s Relief Fund or Lieutenant Governor’s Relief Fund with respect to any State or Union Territory
The Army Central Welfare Fund or the Indian Naval Benevolent Fund or the Air Force Central Welfare Fund, Andhra Pradesh Chief Minister’s Cyclone Relief Fund, 1996
The Maharashtra Chief Minister’s Relief Fund during October 1, 1993, and October 6, 1993
Chief Minister’s Earthquake Relief Fund, Maharashtra
Any fund set up by the State Government of Gujarat exclusively for providing relief to the victims of the earthquake in Gujarat
Any trust, institution, or fund to which Section 80G(5C) applies for providing relief to the victims of the earthquake in Gujarat (contribution made during January 26, 2001, and September 30, 2001) or
Prime Minister’s Armenia Earthquake Relief Fund
Africa (Public Contributions — India) Fund
Swachh Bharat Kosh (applicable from the financial year 2014-15)
Clean Ganga Fund (applicable from the financial year 2014-15)
National Fund for Control of Drug Abuse (applicable from the financial year 2015-16)

Donations with 50% deduction without any qualifying limit.

Jawaharlal Nehru Memorial Fund
Prime Minister’s Drought Relief Fund
Indira Gandhi Memorial Trust
The Rajiv Gandhi Foundation

Donations to the following are eligible for 100% deduction subject to 10% of adjusted gross total income

Government or any approved local authority, institution, or association to be utilized for the purpose of promoting family planning
Donation by a Company to the Indian Olympic Association or to any other notified association or institution established in India for the development of infrastructure for sports and games in India or the sponsorship of sports and games in India.

Donations to the following are eligible for 50% deduction subject to 10% of adjusted gross total income

Any other fund or any institution which satisfies conditions mentioned in Section 80G(5)
Government or any local authority to be utilized for any charitable purpose other than the purpose of promoting family planning
Any authority constituted in India for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development, or improvement of cities, towns, villages or both
Any corporation referred in Section 10(26BB) for promoting the interest of minority community
For repairs or renovation of any notified temple, mosque, gurudwara, church, or another place.

Section 80GGB: Deduction on contributions given by companies to Political Parties

The deduction is allowed to an Indian company for the amount contributed by it to any political party or an electoral trust. The deduction is allowed for contribution done in any way other than cash.

Political party means any political party registered under section 29A of the Representation of the People Act. Contribution is defined as per section 293A of the Companies Act, 1956.

Section 80GGC: Deduction on contributions given by any person to Political Parties

The deduction is allowed to a taxpayer for any amount contributed to any political party or an electoral trust. The deduction is allowed for contribution done in any way other than cash.

Political party means any political party registered under section 29A of the Representation of the People Act.

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