Donations to various organizations and various causes can get you tax breaks under Section 80G of Income Tax Act 1975. Section 80G has four categories.
Category A
Deduction allowed
100% of the donation with no maximum limit
Organizations/Funds where donation can be made
- The Army Central Welfare Fund, the Indian Naval Benevolent Fund or the Air Force Central Welfare Fund
- National Defense Fund
- Approved Educational Institutes of National Eminence
- Zila Saksharta Samiti constituted in any district for primary education, literacy and post literacy activities
- National Illness Assistance Fund
- The National Blood Transfusion Council or to any State Blood Transfusion Council
- Any fund set up by State government to provide medical relief to poor
- The National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities
- The Prime Minister’s National Relief Fund
- The Prime Minister’s Armenia Earthquake Relief Fund
- The Africa (Public Contributions India) Fund
- The Chief Minister’s Relief Fund or the Lieutenant Governor’s Relief Fund
- The National Sports Fund
- The National Cultural Fund
- The National Foundation for Communal Harmony
Category B
Deduction allowed
50% of the donation with no maximum limit
Organizations/Funds where donation can be made
- The Prime Minister’s Drought Relief Fund
- The National Children’s Fund
- The Jawaharlal Memorial Fund
- The Indira Gandhi Memorial Trust
- The Rajiv Gandhi Foundation
Category C
Deduction allowed
100% of the donation with a maximum limit of 10% of Total Adjusted Income *.
Organizations/Funds where donation can be made
- Any government institute that works towards family planning
- Indian Olympic Association
- Any organization approved by Central Government for development of sports infrastructure and sponsorship of sports and games
Category D
Deduction allowed
100% of the donation with a maximum limit of 10% of Total Adjusted Income *.
Organizations/Funds where donation can be made
- Donations for the renovation or repair of any public place of worship notified by Central Government to be of historic, archaeological or artistic importance or renowned throughout the State.
- The Government or Local Authority, to be utilised for charitable purpose.
- Any other fund or any institution approved under this section.
- Any authority constituted in India by or under any law for dealing with and satisfying the need for housing accommodation or improvement of cities, towns and villages.
- Any Corporation established by the Central Government or State Government for promoting the interests of the members of minority community.
Reference:
- Deduction U/s. 80G of Income Tax Act, 1961 for donation
- Deduction in relation to certain Expenditures/Payments Section 80D TO 80GGC
* – Total Adjusted Income = Gross Total Income – Amount deductible under Sections 80CCC to 80U (except Section 80G)
