80G Donation Deduction Calculator

⚡ In shortSection 80G gives a deduction for donations to approved charitable funds and institutions — but not every donation is fully deductible, and cash donations above ₹2,000 do not qualify at all.

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How it is calculated

Donations under 80G are deductible at either 100% or 50% of the amount, depending on the fund. Some donations are allowed in full, while others are subject to a qualifying limit of 10% of your adjusted gross total income — so a large donation to a capped fund may be only partly deductible. Critically, a cash donation above ₹2,000 earns no deduction; pay by cheque, UPI or card to claim. The deduction is available only under the old tax regime, and you need a valid 80G receipt with the institution's registration number. This calculator applies the rate, the ₹2,000 cash rule and the optional 10%-of-income cap to show your allowable deduction.

Not every donation is deductible in full

Section 80G does not offer a single rate, and assuming a full deduction is the most common error. Donations fall into four categories: some qualify for a hundred per cent deduction with no upper limit, some for fifty per cent with no upper limit, and the remainder for a hundred or fifty per cent but subject to a qualifying limit computed on your adjusted gross total income. Which category applies depends entirely on the recipient institution, not on the amount or on your intention. Certain national funds sit in the unrestricted hundred per cent category; a great many charitable trusts sit in the fifty per cent category subject to the limit. The practical consequence is that a ₹10,000 donation may produce a deduction of ₹10,000, ₹5,000, or something smaller still once the qualifying limit is applied — so establish the category before assuming the benefit.

Cash donations above ₹2,000 get no deduction

Any donation exceeding ₹2,000 made in cash is simply not deductible, however genuine the donation and however complete the receipt. The rule exists to make the payment traceable, and there is no discretion in it. Donations by cheque, bank transfer, card or UPI are unaffected regardless of amount, so the fix is trivial provided you know the rule before donating rather than after. Donations in kind — goods, food, clothing, medical supplies — are not deductible at all under this section, whatever their value, which surprises people who have made substantial contributions during disasters. If you intend to claim, give money through a banking channel and keep the transaction record alongside the receipt. A cash donation above the threshold is not a smaller deduction; it is no deduction, and no amount of documentation recovers it afterwards.

The paperwork the department expects

The documentation requirements tightened materially and now run in both directions. The institution reports the donations it has received in a prescribed statement, and issues you a certificate in Form 10BE. Your claim is matched against what the institution has reported, and it also appears in your Annual Information Statement — so a claim made without a corresponding report from the institution stands out immediately. What this means practically is that the receipt alone is no longer sufficient: you need the institution to have filed correctly, which is outside your control and worth confirming for a substantial donation. Keep the Form 10BE certificate, the receipt showing the institution's name, address, PAN and registration number, and the bank record of the payment. If the certificate has not arrived by the time you file, ask for it rather than claiming and hoping.

Not available under the new regime

Section 80G is one of the deductions removed by the new regime, which is now the default. If you file under it, a donation produces no tax benefit at all — which does not make giving pointless, but does mean the decision should be made on its own terms rather than framed as tax planning. This is worth stating plainly because a great deal of fundraising material still describes donations as tax-saving without qualifying which regime it assumes. If your donations are substantial and you are close to the point where the two regimes produce similar tax, 80G may be one of the factors that tips the comparison — but it should be computed rather than assumed, and it sits alongside 80C, 80D, HRA and home loan interest in that calculation. The choice is available afresh each year for salaried taxpayers.

Contributions with their own rules

Several kinds of giving sit outside section 80G and follow their own provisions, which is why they are easy to miss or to double-count. Contributions to a recognised political party or an electoral trust fall under sections 80GGB and 80GGC rather than 80G, are not permitted in cash at all, and have their own conditions. Donations for scientific research or rural development have separate treatment. Contributions made by a company as part of its corporate social responsibility obligation are generally not deductible as 80G donations, since they discharge a statutory obligation rather than being voluntary — although certain specified funds are treated differently. Employer-routed giving through payroll needs care too: where the employer donates on your behalf and issues a consolidated certificate, keep the employer's statement showing your share, because the institution's certificate will name the employer rather than you.

Working through the ten per cent qualifying limit

For donations in the restricted categories the deduction is capped by reference to your adjusted gross total income, and the mechanics catch people out. First compute gross total income and adjust it as prescribed, broadly by removing certain other deductions and specified income. Ten per cent of that figure is the qualifying limit. Donations in the restricted categories are aggregated and compared against that limit; the excess is simply not eligible, and it cannot be carried forward to a later year. Only after applying the limit is the fifty or hundred per cent rate applied to what qualifies. So a large donation in a restricted category to someone with modest income may produce a much smaller deduction than the headline rate implies. Donations in the unrestricted categories are not affected by this limit at all, which is why establishing the recipient's category first is the step that determines everything else.

Verify the institution before you give

The deduction depends entirely on the recipient's registration status, and that is worth checking before the money moves rather than at filing. Ask for the institution's registration number under section 80G and its PAN, and confirm the registration is current — registrations are periodically renewed and one that has lapsed produces no deduction even for an entirely genuine charity. Confirm too which category the institution falls into, since that determines whether a limit applies. For any substantial donation it is also worth asking whether the institution files the prescribed statement of donations received, because your claim is matched against that filing and issued in Form 10BE. A charity unfamiliar with these requirements may be perfectly legitimate and still leave you unable to claim. Asking these questions is routine for institutions that receive regular donations and none should find them unusual.

Frequently asked questions

Do I need anything beyond the receipt to claim 80G?

Yes. The institution reports donations in a prescribed statement and issues Form 10BE, and your claim is matched against that filing — it also appears in your AIS. Keep the certificate, the receipt showing the institution's PAN and 80G registration number, and the bank record of payment.

Can I carry forward a donation that exceeded the qualifying limit?

No. Where donations in the restricted categories exceed ten per cent of adjusted gross total income, the excess is simply not eligible and cannot be carried to a later year. Donations in the unrestricted categories are not affected by that limit at all.

Is 80G available under the new tax regime?

No. Like most Chapter VI-A deductions, 80G can be claimed only if you opt for the old tax regime.

Why is my cash donation not deductible?

Cash donations above ₹2,000 are disallowed under 80G. To claim a deduction, donate by cheque, bank transfer, UPI or card.

What is the 10% qualifying limit?

For certain funds, the deduction is capped at 10% of your adjusted gross total income. Donations beyond that cap to those funds are not deductible in that year.

What documents do I need to claim 80G?

A stamped receipt from the institution showing its name, address, PAN and 80G registration number, and the donation amount and mode. For some funds you also need Form 10BE.