Section 80G Deduction

Section 80G broadly categorize donations under 2 categories. First, donations without any qualifying
limit & second, donations with a qualifying limit.
These 2 categories further have sub-categories. You can refer to the diagram below for more clarity.

Deduction u/s 80 G

Deduction without Qualifying Deduction without Qualifying

Limit Limit

Deduction= 100% Donation Deduction= 50% Donation

Deduction= 100% Deduction= 50%
Donation Donation Subject to Qualifying Limit Subject to Qualifying Limit

Section 80G Deduction : Eligible List of funds/Charitable Institutions for

donations
The prescribed funds and charitable institutions are divided into two categories:

Category 1 : Donations where deduction is available without any qualifying limit. This is further
sub-categorised in funds with

:- 100% deduction without qualifying limit and

:- 50% deduction without qualifying limit

Category 2 : Donations where deduction available is subject to qualifying limit. This is further sub-
categorised in funds with

:- 100% deduction subject to qualifying limit and

:- 50% deduction subject to qualifying limit

Category 1 : Funds that give 100% deduction and without any qualifying limit

National Prime Minister’s National Prime Africa (Public National

Defence Relief Fund Minister’s Contribution- Children’s
Armenia
Fund Earthquake India) Fund Fund
Relief Fund

National A university or any other Maharashtra Any fund set up Zila Saksharta
Foundation educational institute of Chief Minister’s by the State Samiti
for national eminence as may Earthquake Government of constituted in
Communal be approved by the Relief Fund Gujarat Gujarat
Harmony prescribed authority. exclusively for
providing relief
to the victims of
the earthquake in
Gujarat

National Fund set up by a State Central Welfare National Illness Chief

Blood Govt. for the medical Fund of the Assistance Fund Minister’s
Transfusion relief of the poor. Army & Air Relief Fund or
Council or force or the Lieutenant
State Blood Indian Naval Governor’s
Transfusion Benevolent Relief Fund
Council Fund

National National Cultural Fund set Fund for Andhra Pradesh National
Sports up by the CG Technology Chief Minister’s Welfare Trust
Fund set up Development Cyclone Relief for persons
by the CG and Application Fund with Autism,
set up by the Cerebral Palsy,
CG Mental
retardation and
multiple
disabilities
Swachh Clean Ganga Fund set up National Fund
Bharat by the CG (Available to for Control of
Kosh resident assessee) Drug Abuse
(Available
to all
assessees)

Category 1 : Funds that give 50% deduction without any qualifying limit.

FUND NAME DEDUCTION

ALLOWED

Jawaharlal Nehru Memorial Fund 50%

Prime Minister’s Drought Relief 50%

Fund

Indira Gandhi Memorial Trust 50%

Rajiv Gandhi Foundation 50%

Category 2 : Funds that give 100% deduction and are subject to qualifying/maximum limit
(ceiling of 10% of adjusted gross total income)

FUND NAME DEDUCTION

ALLOWED

Govt. or any approved local authority, institution or 100%

association to be utilized for promoting family planning

The Indian Olympic Association or to any other notified 100%

association or institution for the development of
infrastructure for development of sports and games in India
or sponsorship of sports and games (Note: this deduction is
only available to companies)