Section 80G of the Income Tax Act, 1961 lets you claim a deduction from your taxable income for donations made to approved charitable institutions. The deduction is either 50% or 100% of the donated amount, with or without a qualifying-limit cap, depending on the receiving institution's category.

Is every donation eligible for 80G?

No. Only donations to institutions explicitly registered under Section 80G with the Income Tax Department qualify. Each registered institution has a unique 80G registration number and a validity period (renewed every 5 years under the current regime). Always confirm registration before donating if tax benefit is your reason.

How much can I deduct?

It depends on the donee's category. Category I (e.g. PM CARES, National Defence Fund) - 100% deduction, no cap. Category II - 50% deduction, no cap. Category III - 100% deduction, capped at 10% of adjusted gross total income. Category IV - 50% deduction, capped at 10%. Most temples and gauseva trusts fall in Category III or IV.

What receipts do I need?

The institution must issue a stamped receipt mentioning: your name and PAN, donation amount, date, the institution's name, address, PAN, and 80G registration number with validity period. From AY 2022-23, the institution must also file Form 10BD with the IT Department listing all donors - your donation appears in your AIS (Annual Information Statement) automatically.

Can I claim 80G under the new tax regime?

No. From AY 2024-25, taxpayers opting for the new regime (Section 115BAC default) cannot claim 80G deductions. If you donate substantially and want the deduction, you must opt for the old regime when filing your ITR.

80G tax benefit explained

1. What 80G covers

Section 80G of the Income Tax Act, 1961 allows resident taxpayers to claim a deduction for donations to approved charitable institutions when filing under the old tax regime. Under the new regime (Section 115BAC, default from AY 2024-25), 80G is not available.

Two things must be true for a donation to qualify:

The receiving institution must be registered under 80G with the IT Department, with the registration valid on the donation date.
The donation must be in money (cheque, NEFT, UPI, card, demand draft). Cash donations over ₹2,000 are NOT eligible.

2. The four categories of deduction

Institutions registered under 80G fall into four categories. The category determines how much of your donation you can deduct.

Category	Deduction	Cap	Examples
I	100%	No cap	PM CARES, National Defence Fund, PM National Relief Fund
II	50%	No cap	Certain notified national funds - verify current IT Dept list
III	100%	10% of adjusted GTI	Government schemes for family planning, sport, scientific research
IV	50%	10% of adjusted GTI	Most temples, gauseva trusts, NGOs, gurukuls, educational charities

“Adjusted gross total income” = your gross total income minus deductions under Sections 80C, 80CCC, 80CCD, etc., and minus exempt income and long-term capital gains. Verify the applicable category for the specific institution and contribution date.

3. Worked example

Your income (Adjusted GTI):  ₹12,00,000
Donation to a temple (Category IV, 50% w/ 10% cap)

Step 1: Cap = 10% × ₹12,00,000 = ₹1,20,000
Step 2: You donated ₹50,000 (under the cap)
Step 3: Eligible donation = ₹50,000
Step 4: Deduction = 50% × ₹50,000 = ₹25,000

Tax saved (30% slab) = ₹7,500

If you had donated ₹2,00,000 to the same institution, only ₹1,20,000 (the cap) would be eligible, and your deduction would still be 50% of that = ₹60,000.

4. What your 80G receipt must show

Per Rule 18AB of the Income Tax Rules, the receipt must include:

Donor’s name and PAN
Donation amount in words and figures
Donation date and mode (cheque / UPI / NEFT)
Institution’s name, address, and PAN
Institution’s 80G registration number with current validity period
Signature of an authorised signatory + institution’s seal

Since AY 2022-23, the institution must also file Form 10BDwith the IT Department listing every donor for the year. Your donation then appears automatically in your AIS (Annual Information Statement) on the IT portal - and the receipt you hold must match the AIS entry exactly. Mismatches trigger scrutiny.

5. How to claim it in your ITR

Confirm you are filing under the old tax regime. New regime = no 80G.
In ITR-1 or ITR-2, go to the deductions section and enter the donation under Schedule 80G.
Fill in: institution name, PAN, address, 80G registration number, donation amount.
The portal auto-applies the category percentage. Verify the deduction matches.
Keep the original receipt for at least 6 years (IT Dept can request it).
Cross-check the AIS entry. Raise feedback on AIS if your donation does not appear.

6. What does NOT qualify

Sevas (puja fees, archana, abhisheka) - these are ritual services, not donations. The platform fee and seva fee both fall outside 80G.
Cash donations over ₹2,000. Use cheque/UPI/NEFT instead.
Donations in kind (food, clothes, equipment).
Donations to political parties (those go under Section 80GGC).
Donations to foreign institutions, or to Indian institutions whose 80G has lapsed.
Donations made under the new tax regime (115BAC).

7. 80G on SevaCart

A cause listing may display an 80G registration number, category, or validity information provided by the receiving institution. Treat those details as information supplied by the institution until you verify the current registration, validity period, scope, and deduction category on official records or with your tax adviser.

The receiving institution, not SevaCart, decides whether a contribution qualifies and is responsible for any valid receipt.
The receiving institution is responsible for any required Form 10BD filing and Form 10BE certificate.
Sevas (ritual offerings) carry a clear tag that they are NOT 80G-eligible.

SevaCart does not guarantee eligibility, receipt timing, or Form 10BD filing. Keep the payment confirmation and follow up directly with the receiving institution before claiming a deduction.

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