80G - Donations to charitable institution

100% or 50% of amount of donation made to 19 entities (National defense fund , Prime minister relief fund etc. )

80GGA - For donation to entities in scientific research

Only those tax payers who have no business income can claim this deduction .Maximum is equivalent to 100% of donation.

80GGC - For contribution to political parties

100% of donations

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100% and 50% Deductions

National Funds (100%)

  1. National Defence Fund
  2. Prime Minister's National Relief Fund
  3. Prime Minister's Armenia Earthquake Relief Fund
  4. Africa (Public Contributions-India) Fund
  5. National Foundation for Communal Harmony
  6. Approved university/educational institution
  7. Chief Minister's Earthquake Relief Fund
  8. Zila Saksharta Samiti
  9. National Blood Transfusion Council
  10. Medical Relief Funds of state govt
  11. Army Central Welfare Fund, Indian Naval Ben. Fund, Air Force Central Welfare Fund.
  12. National Illness Assistance Fund
  13. Chief Minister's or Lt. Governor's Relief Fund
  14. National Sports Fund
  15. National Cultural Fund
  16. Govt./ local authority/ institution/ association towards promoting family planning
  17. Central Govt.'s Fund for Technology Development & Application
  18. National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & Multiple Disabilities
  19. Indian Olympic Association/ other such notified association
  20. Andhra Pradesh Chief Minister's Cyclone Relied Fund

Political Parties (100%)

  1. BJP
  2. Congress
  3. CPM
  4. BSP
  5. SP
  6. CPI
  7. AAP

NGO Charities (50%)

  1. Jawaharlal Nehru Memorial Fund
  2. Prime Minister's Drought Relief Fund
  3. National Children's Fund
  4. Indira Gandhi Memorial Trust
  5. Rajiv Gandhi Foundation
  6. Donations to govt./ local authority for charitable purposes (excluding family planning)
  7. Authority/ corporation having income exempt under erstwhile section or u/s 10(26BB)
  8. Donations for repair/ renovation of notified places of worship
  9. World Vision India
  10. Udavum Karangal

This list is keep updated. If you want to add any, please contact us

Income Tax Act, 1961 on 80G

Section 80G

The deduction to certain funds and charitable institutions is allowed to any taxpayer, on the qualifying amount that is limited to 10 per cent of gross total income of the assessee reduced by income deducted under any section. Also, certain donations are eligible for 100% deduction and certain donations are eligible for 50% deduction of the qualifying amount.

Section 80GGA

In computing the total income, an assessee will be allowed deduction for the sum paid in the previous year -

  • To a scientific research association or University, college or other institution for undertaking of scientific research, and approved for the purposes of section 35(1)(iii).
  • To a University, college or other institution to be used for research in social science or statistical research, and approved for the purposes of section 35(1)(iii).
  • To an association or institution, undertaking of any programme of rural development, to be used for carrying out any programme of rural development approved for the purposes of section 35CCA; or
  • To an association or institution for the training of persons for implementing programmes of rural development. Provided that the assessee furnishes the certificate referred to in section 35CCA(2) or 35CCA(2A) from such association or institution.
  • To a public sector company or a local authority or to an association or institution approved by the National Committee, for carrying out any eligible project or scheme. Provided that the assessee furnishes the certificate referred to in clause (a) of sub-section (2) of section 35AC from such public sector company or local authority or, as the case may be, association or institution.
  • To a rural development fund set up and notified by the Central Government for the purposes of clause (c) of sub-section (1) of section 35CCA.
  • To the National Urban Poverty Eradication Fund set up and notified by the Central Government for the purposes section 35CCA(d)(1).

The deduction under section 80GGA is available even where after making the contribution to an eligible institution, the approval granted to the institution is withdrawn.

Section 80GGC

Deduction is allowed to any person, except local authority and every artificial juridical person wholly or partly funded by the Government, for any amount contributed by him in the previous year to a political party registered under section 29A of the Representation of the People Act, 1951 (43 of 1951).