Deduction in respect of Donation to certain Funds, Charitable Institutions etc. [Sec 80G]

Deduction under this section is available to all assessees.
Conditions for claiming deduction
(i) the donation should be of a sum of money and not in kind
(ii) the donation should be to specified funds/institutions.

Below are the eligible donations of which

Qualifying Deduction : From item Nos. 1 to 23 there is no maximum limit (i.e. 100% of the amount will qualify for deduction)

From Sl. Nos. 24 to 30 qualifying amount shall be restricted to 10% of adjusted total income (i.e. G.T.I. as reduced by deductions u/s. 80CCC to 80U other than 80G and other income on which no tax is payable and other incomes on which deductions under chapter VIA are not allowed)

Permissible amount : Quantum of deduction for item Nos. 1 to 18, 24 & 30 = 100% of the qualifying amount For other items, quantum of deductions = 50% of the qualifying amount.

 

 

 

 

Eligible Donation
1. PM’s National Relief Fund;
2. PM’s Armenia Earthquake Relief Fund;
3. The Africa (Public Contributions India) Fund;
4. The national foundation for communal Harmony
5. A university or any educational institution of national eminence as may be approved;
6. The National Illness Assistance Fund;
7. Any Zila Saksharta Samiti for improvement of primary education in villages and towns and for literacy activities;
8. National Blood Transfusion Council or to any State Blood Transfusion Council;
9. Any fund set up by the State Government for medical relief to the poor;
10. The Army Central Welfare Fund or the Indian Naval Benevolent Fund or the Airforce Central Welfare Fund established by the armed forces of the Union for the welfare of the past and present members of the such forces or their dependants
11. The Chief Minister’s Relief Fund or the Lieutenant Governor’s Relief Fund in respect of any State or Union Territory, as the case may be;
12. The National sports Fund to be set up by the Central Government;
13. The National Cultural Fund set up by the Central Government
14. The Fund for Technology Department and Application setup by the Central Government;
15. The National Defence Fund;
16. Any fund setup by the State Government of Gujarat exclusively for providing relief to the victims of earthquake in Gujarat;
17. Any sum paid during the period beginning with 26.1.2001 and ending on 30.9.2001 to any trust, institutions or fund recognised under section 80G for providing relief to thevictims of earthquake in Gujarat;
18. National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple disabilities constituted under the relevant Act of 1999;
19. PM’s Drought Relief Fund;
20. The National Children’s fund;
21. Jawaharlal Nehru Memorial fund;
22. Indira Gandhi Memorial Trust;
23. Rajiv Gandhi foundation;
24. Contribution by a company as donations to the Indian Olympic Association or to any other Association notified by the Central Government u/s. 10(23);
25. Any approved fund or institution established for charitable purposes;
26. Government or local authority to be used for charitable purpose;
27. Any authority set up for providing housing accommodation or town planning;
28. Any corporation established by government for promoting interest of schedules caste/scheduled tribe/backward class;
29. Renovation of notified temple mosque, church, or gurudwara or any other notified place of
national importance;
30. Government or local authority or approved institution/association for promotion of
family planning;

 

Eligible Donation amountQualifying deductionPermissible
1. PM’s National Relief Fund;From item Nos. 1 to 23 there is no maximum limit (i.e. 100% of the amount will qualify for deduction)Quantum of deduction for item Nos. 1 to 18,                                                                   24 & 30 = 100% of the qualifying amount                                                                                                                                                                                                                                      For other items, quantum of deductions = 50% of the qualifying amount.
2. PM’s Armenia Earthquake Relief Fund;
3. The Africa (Public Contributions India) Fund;
4. The national foundation for communal Harmony
5. A university or any educational institution of national eminence as may be approved;
6. The National Illness Assistance Fund;
7. Any Zila Saksharta Samiti for improvement of primary education in villages and towns and for literacy activities;
8. National Blood Transfusion Council or to any State Blood Transfusion Council;
9. Any fund set up by the State Government for medical relief to the poor;
10. The Army Central Welfare Fund or the Indian Naval Benevolent Fund or the Airforce Central Welfare Fund established by the armed forces of the Union for the
welfare of the past and present members of the such forces or their dependants
11. The Chief Minister’s Relief Fund or the Lieutenant Governor’s Relief Fund in respect of any State or Union Territory, as the case may be;
12. The National sports Fund to be set up by the Central Government;
13. The National Cultural Fund set up by the Central Government
14. The Fund for Technology Department
and Application setup by the
Central Government;
15. The National Defence Fund;
16. Any fund setup by the State Government of Gujarat exclusively for providing relief to the victims of earthquake in Gujarat;
17. Any sum paid during the period beginning with 26.1.2001 and ending on 30.9.2001 to any trust, institutions or fund recognised
under section 80G for providing relief to thevictims of earthquake in Gujarat;
18. National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple disabilities constituted under the relevant Act of 1999;
19. PM’s Drought Relief Fund;
20. The National Children’s fund;
21. Jawaharlal Nehru Memorial fund;
22. Indira Gandhi Memorial Trust;
23. Rajiv Gandhi foundation;
24. Contribution by a company as donations to the Indian Olympic Association or to any other Association notified by the Central Government u/s. 10(23);From Sl. Nos. 24 to 30 qualifying amount shall be restricted to 10% of adjusted total income (i.e. G.T.I. as reduced by deductions u/s. 80CCC to 80U other than 80G and other income on which no tax is payable and other incomes on which deductions under chapter VIA are not allowed) 
25. Any approved fund or institution established for charitable purposes;
26. Government or local authority to be used for charitable purpose;
27. Any authority set up for providing housing accommodation or town planning;
28. Any corporation established by government for promoting interest of schedules caste/scheduled tribe/backward class;
29. Renovation of notified temple mosque, church, or gurudwara or any other notified place of
national importance;
30. Government or local authority or approved
institution/association for promotion of
family planning;

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