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

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).

Last updated: November 2026. Please read the disclaimer at the end of this guide.

Section 80G lets you reduce your taxable income when you donate money to approved charities, trusts and government relief funds. This guide explains the rules in plain language, with simple examples, so anyone can understand how the 80G deduction works today.

What changed in 2026? India's new Income-tax Act, 2025 came into force on 1 April 2026 and replaced the Income-tax Act, 1961. The donation deduction did not go away. It moved to Section 133 of the Income-tax Act, 2025, and the categories and limits are broadly the same as before. Many people still call it "80G".

• Donations made up to 31 March 2026 (financial year 2025-26): Section 80G of the 1961 Act applies.
• Donations made from 1 April 2026 (tax year 2026-27): Section 133 of the 2025 Act applies.

On this page: 80G in the new tax regime · How much you can claim · Examples · Rules to follow · How to claim in ITR · Updates to the lists above · FAQs

Short answer: No. The 80G deduction is available only under the old tax regime. If you choose the new tax regime, you cannot claim any deduction for your donations. This is confirmed in the Income Tax Department's official FAQs on Section 80G.

The new tax regime is the default for individuals. It has lower tax rates but removes most deductions, including 80G. The old tax regime has higher rates but allows deductions such as 80C, 80D and 80G.

Example: Priya donates ₹10,000 by UPI to an approved NGO that falls in the 50% category.

• If Priya files under the new tax regime, her deduction is ₹0.
• If Priya files under the old tax regime, she can claim ₹5,000 (50% of ₹10,000), as long as she is within the 10% limit explained below.

Fair tip: Do not change your tax regime only because of one donation. Compare your total tax under both regimes, including all your other deductions, and choose the regime that is genuinely better for you. The Income Tax Department's e-filing portal has a tax calculator that can help, or you can ask a Chartered Accountant.

Every eligible donation falls into one of four categories. The category depends on who receives your donation, not on how much you give.

What is "adjusted gross total income"? Start with your gross total income. Subtract your other deductions (such as 80C and 80D, but not 80G itself), exempt income, long-term capital gains, and certain short-term capital gains (such as gains on listed shares under section 111A). The result is your adjusted gross total income. 10% of this figure is your qualifying limit.

Remember: a deduction reduces your taxable income, not your tax directly. How much tax you actually save depends on your tax slab.

Example 1: Two kinds of donations

Ravi files under the old tax regime. His adjusted gross total income is ₹6,00,000, so his qualifying limit is ₹60,000 (10%).

• ₹20,000 to the PM National Relief Fund (100%, no limit): deduction ₹20,000.
• ₹30,000 to an approved NGO (50%, with limit). ₹30,000 is within the ₹60,000 limit, so the deduction is 50% of ₹30,000 = ₹15,000.

Total 80G deduction: ₹35,000. If Ravi's income falls in the 20% slab, this saves him about ₹7,000 in tax, plus cess.

Example 2: When the 10% limit applies

Meena files under the old tax regime. Her adjusted gross total income is ₹4,00,000, so her qualifying limit is ₹40,000.

She donates ₹1,00,000 to an approved charitable trust (50%, with limit).

• Only ₹40,000 counts, because of the 10% limit.
• Deduction = 50% of ₹40,000 = ₹20,000.

The remaining ₹60,000 is not deductible and cannot be carried forward to next year. Her donation still helps the charity, of course. It is just not fully tax-deductible.

Example 3: Cash vs UPI

Arjun gives ₹5,000 in cash to an approved NGO. Because it is more than ₹2,000 in cash, he gets no deduction for it.

His sister gives ₹5,000 to the same NGO by UPI. Her donation qualifies, and she can claim ₹2,500 (50%) under the old regime, subject to her limit.

Their friend gives ₹1,500 in cash and gets a proper receipt. Cash up to ₹2,000 is allowed, so this donation can be claimed.

Simple rule: pay by UPI, card, net banking, cheque or draft, and keep the receipt.

1. Donate only to approved institutions. The trust or NGO must hold a valid 80G approval (approval under Section 354 of the 2025 Act for new approvals). You can check an institution on the Income Tax Department's exempted institutions search.
2. Check the approval date. Donations made after an institution's 80G approval is cancelled or has expired are not eligible.
3. Money only. Donations of clothes, food, books, medicines or other goods do not qualify.
4. Cash up to ₹2,000 only. Larger cash donations get no deduction.
5. Old tax regime only. No 80G deduction under the new tax regime.

6. Get the donation certificate. Ask for Form 10BE (or the equivalent certificate under the 2025 Act). It shows the institution's name, PAN, registration number and your donation.
7. Your claim must match. Approved institutions report each donor's details to the Income Tax Department. What you claim in your ITR should match what they report.
8. One donation, one deduction. An amount claimed under 80G cannot be claimed again under any other section.
9. No carry forward. Any amount above the limit is lost for tax purposes; it cannot be used in a later year.
10. Political party donations are different. These are covered by Section 80GGC (see the section above), not 80G, and cash contributions to political parties are not deductible.

1. Choose the old tax regime when filing your return.
2. Go to the deductions section (Chapter VI-A in returns under the 1961 Act).
3. Select the donations schedule (Schedule 80G).
4. Enter the institution's name, address, PAN, the amount donated, and the mode of payment.
5. Check that the eligible deduction is calculated in the right category.

Keep these documents ready:

• Donation receipt or certificate (Form 10BE or equivalent)
• Name, address and PAN of the institution
• The institution's 80G registration number
• Proof of payment (UPI reference, bank statement or cheque details)

Keep these records safely for several years. The Income Tax Department may ask for them later.

80G exists to encourage genuine giving. Claim only what you have actually donated, to a genuinely approved institution, and only for the year you donated. Never accept a receipt for more than you paid, a receipt for a donation you did not make, or any part of your donation back in cash. Such claims are illegal. The Income Tax Department matches claims with institutions' reports, and wrong claims can lead to the deduction being rejected, tax demands, interest and penalties.

The lists at the top of this page were written several years ago. According to the Income Tax Department's official 80G FAQs:

• Removed from 1 April 2023: donations to the Jawaharlal Nehru Memorial Fund, the Indira Gandhi Memorial Trust and the Rajiv Gandhi Foundation are no longer eligible for 80G deduction.
• National Children's Fund is now in the 100% (no limit) category.
• Added to the 100% (no limit) category: PM CARES Fund, Swachh Bharat Kosh and Clean Ganga Fund (except amounts spent as company CSR; the Clean Ganga Fund benefit is for residents), and the National Fund for Control of Drug Abuse.
• Approved universities: the 100% category covers universities or educational institutions of national eminence approved by the prescribed authority. Other approved institutions generally fall in the 50% category.
• Section 80GGA (scientific research and rural development) continues as Section 135 of the Income-tax Act, 2025.

Always check an institution's current status before you donate. The full text of the law is on the Income Tax Department's Section 80G page.

Can I claim 80G deduction in the new tax regime?

No. The deduction for donations under Section 80G (Section 133 of the Income-tax Act, 2025) is available only if you choose the old tax regime. Under the new tax regime, no deduction is allowed for donations.

Is Section 80G still valid after the new Income-tax Act, 2025?

Yes. For donations made up to 31 March 2026, Section 80G of the Income-tax Act, 1961 applies. For donations made from 1 April 2026, the same benefit continues under Section 133 of the Income-tax Act, 2025.

Can I donate in cash and claim 80G?

Only up to ₹2,000. If a cash donation is more than ₹2,000, no deduction is allowed for it. Pay by UPI, net banking, card, cheque or draft to stay eligible.

Can I claim 80G for donating clothes, food or books?

No. Only money donations qualify. Donations in kind, such as clothes, food, books or medicines, are not eligible for 80G deduction.

What is the 10% limit in Section 80G?

For some categories of donations, the amount that qualifies cannot be more than 10% of your adjusted gross total income. Anything above this limit is ignored and cannot be carried forward to the next year.

Which document do I need to claim 80G?

Ask the trust or NGO for the donation certificate (Form 10BE under the 1961 Act, or the equivalent certificate under the 2025 Act). The details you enter in your ITR must match what the institution reports to the Income Tax Department.

• Income Tax Department, Government of India: FAQs on Section 80G (December 2025)
• Income Tax Department, Government of India: Section 80G, Income-tax Act, 1961
• Income Tax Department, Government of India: Section 133, Income-tax Act, 2025