Section 80G Donation Deduction Calculator

Calculate tax deduction on donations to approved charitable organizations under Section 80G.

Calculate 80G Deduction

Gross Total Income *

₹

Income before 80G deduction

100% Deduction (No Limit)

PM CARES, National Defence Fund, etc.

₹

100% Deduction (Within 10% Limit)

Approved NGOs, Local Government, etc.

₹

50% Deduction (No Limit)

Jawaharlal Nehru Memorial Fund, etc.

₹

50% Deduction (Within 10% Limit)

Other Approved Charitable Institutions

₹

80G Deduction Summary

Enter donation details to calculate deduction.

Section 80G Categories

100% Deduction Without Limit

• National Defence Fund • Prime Minister's National Relief Fund (PMNRF) • PM CARES Fund • National Foundation for Communal Harmony • University/Educational Institution of national eminence • State/Central Government for family planning promotion • African Fund (UN)

100% Deduction With 10% Limit

• Donations to local authority/government for charitable purposes • Corporation for promoting minority community interests • Approved temples, mosques, churches, gurdwaras

50% Deduction Without Limit

• Jawaharlal Nehru Memorial Fund • Prime Minister's Drought Relief Fund • National Children's Fund • Indira Gandhi Memorial Trust • Rajiv Gandhi Foundation

50% Deduction With 10% Limit

• Government/local authority approved for housing • Other approved charitable institutions (most common) • Notified temples, churches, mosques 10% Limit = 10% of (GTI - All deductions except 80G)

Important Rules

Cash Limit: Cash donations above ₹2,000 NOT eligible
Receipt Required: Must have donation receipt with 80G registration number
NOT in New Regime: 80G is NOT available in new tax regime
In Kind: Donations in kind (goods, services) are NOT eligible

FAQs

For donations with 10% limit, maximum eligible amount is 10% of your Adjusted Gross Total Income (GTI minus long-term capital gains, short-term capital gains under 111A, and deductions under 80C to 80U except 80G).

Cash donations above ₹2,000 are NOT eligible for 80G deduction. Donations must be through cheque, draft, or digital payment for amounts above ₹2,000.

No, Section 80G deduction is NOT available in the new tax regime.

Only donations to notified/approved temples with valid 80G registration are eligible. Check if the temple has 80G approval.

You need: Donation receipt with organization's 80G registration number, name, address, PAN, and validity period. Also keep proof of payment (bank statement/transaction ID).

No, donations in kind (goods, clothing, food, services, etc.) are NOT eligible for 80G deduction. Only monetary donations qualify.

No, mandatory CSR expenditure is not eligible for 80G deduction as it's already a business expense under the Companies Act.

Check the organization's 80G registration number and validity on the Income Tax e-filing portal or ask for a copy of their 80G certificate.

⚠️ Disclaimer: For estimation only. Verify organization's 80G status before donating.