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Home » Taxation » Tax Rebates » Income Tax on Donations

Income Tax on Donations

Section 80G

For the Assessment Year 2009-10 For the Assessment Year 2006-07

Donations to electoral trusts to be allowed as a 100 percent deduction in the computation of the income of the donor.

Under this section deduction is made in respect of donations to certain funds, charitable institutions, etc. Deduction is not available for donations given in kind.

The deduction is available only for the entity to which donations is made is an approved charitable institution by the government. A receipt of the institute, in evidence made, should be attached to the return of income.

Section 80GG

Under this section a non-salaried person or a salaried person, if, not getting house rent allowance, he/she can claim to the deduction for the rent he pays for a residential accommodation. The deduction available is least of the following:

  • Rent paid in excess of 10 per cent of total income.
  • 25 per cent of total income.
  • Rs 2,000 per month.

The total income of the individual is computed after reducing the amount deductible under other sections, receipts exempt from tax, and long-term & short-term capital gains taxable at concessional rates.

The deduction is not available if the assessee or his spouse or minor child owns the accommodation in which he stays or works, or carries on his business or profession. Deduction is even not allowned, if the assessee owns a house in any other place, and the concession in respect of self-occupied house is claimed by him.

Section 80GGA

An individual, who is not engaged in any business or profession, is eligible for a deduction of the amount donated to certain institutions engaged in scientific research, rural development, etc.

Section 80GGC

It is the deduction in respect of contributions given by any person to political parties. An individual shall be allowed to a deduction of any amount contributed by him to a political party.

Approved Entities Under Section 80G (Donation)

ParticularsQualifying Amount (% of Contribution)Whether Restricted to 10% of Gross Total Income
National Defence Fund 100 No
Jawaharlal Nehru Memorial Fund 50 No
Prime Minister's Drought Relief Fund 50 No
Prime Minister's National Relief Fund 100 No
Prime Minister's Armenia Earthquake Relief Fund 100 No
Africa (Public Contributions-India) Fund 100 No
National Children's Fund 50 No
Indira Gandhi Memorial Trust 50 No
Rajiv Gandhi Foundation 50 No
National Foundation for Communal Harmony 100 No
Approved university/educational institution 100 No
Chief Minister's Earthquake Relief Fund 100 No
Zila Saksharta Samiti 100 No
National Blood Transfusion Council 100 No
Medical Relief Funds of state govt. 100 No
Army Central Welfare Fund, Indian Naval Ben. Fund, Air Force Central Welfare Fund 100 No
National Illness Assistance Fund 100 No
Chief Minister's or Lt. Governor's Relief Fund 100 No
National Sports Fund 100 No
National Cultural Fund 100 No
Donations to govt./ local authority for charitable purposes (excluding family planning) 50 Yes
Authority/ corporation having income exempt under erstwhile section or u/s 10(26BB) 50 Yes
Govt./ local authority/institution/ association towards promoting family planning 100 Yes
Donations for repair/ renovation of notified places of worship 50 No
Central Govt.'s Fund for Technology Development & Application 100 No
National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & Multiple Disabilities 100 No
Indian Olympic Association/ other such notified association 100 No
Any other approved fund or institution 50 Yes
Andhra Pradesh Chief Minister's Cyclone Relied Fund 100 No



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