What Section 80G is

Section 80G of the Income Tax Act, 1961 gives a tax deduction to donors who contribute money to approved charitable institutions, funds, and trusts. The deduction is available only if the institution holds a valid 80G registration certificate from the Income Tax Department. Without an 80G registration, your receipt is worth nothing for the donor's tax claim, it's just a record of goodwill.

50% vs 100% deduction, pick the right one

80G has four deduction categories, each corresponding to a specific 80G subsection. The NGO's registration certificate specifies which category applies:

• 100% without limit, PM Relief Fund, National Defence Fund, CM Relief Funds, specific government bodies
• 100% with limit (10% of adjusted gross total income), specific approved institutions including PSUs
• 50% without limit, PM Drought Relief Fund, Jawaharlal Nehru Memorial Fund, etc.
• 50% with limit (10% of AGI), most charitable NGOs fall here, orphanages, homeless shelters, medical trusts, cultural societies

Your 80G certificate states the exact category. Copying that text onto the receipt saves the donor confusion when filing their return.

Cash donations, the ₹2,000 rule

Per the Finance Act 2017 amendment to Section 80G(5D), cash donations above ₹2,000 do not qualify for any 80G deduction. Any cash donation to an 80G-approved trust above ₹2,000 is wasted from a tax-benefit perspective, the donor should use cheque, bank transfer, UPI, or card instead. Our generator flags this when cash mode is selected above the threshold.

Donor PAN, the ₹10,000 rule

Under current rules, any donation above ₹10,000 requires the donor's PAN on the receipt. The NGO uses this PAN when filing its annual Form 10BE (see next section). Without the PAN, the donor cannot claim the deduction, and the NGO risks compliance issues.

Form 10BD and Form 10BE, the compliance chain

From FY 2021-22, the documentation chain for 80G donations involves two linked forms:

• Form 10BD, filed by the NGO with the Income Tax Department, listing every donor (name, PAN, address, amount, payment mode) for the financial year. Filing deadline: 31 May following the FY (e.g. FY 2025-26 donations → Form 10BD due 31 May 2026).
• Form 10BE, automatically generated certificate the NGO downloads from the e-filing portal once Form 10BD is filed, then issues to each donor. Form 10BE includes the NGO's PAN and 80G registration number, the donor's name and PAN, and the donation amount.

The donor uses Form 10BE when claiming the deduction in their annual ITR, not the 80G receipt alone. The Income Tax Department cross-checks Form 10BE against the NGO's Form 10BD filing, so any mismatch (wrong PAN, wrong amount) holds the deduction. The 80G receipt you issue at the time of donation is the working document; Form 10BE is the post-filing certificate that closes the chain.

What the receipt must contain

• NGO name, address, PAN, and registered office
• 80G registration number and category (50% or 100%, with or without limit)
• Donor's full name and address
• Donor's PAN (mandatory above ₹10,000)
• Amount in numbers and words
• Date of donation (for Form 10BE matching)
• Mode of donation, cheque number, bank reference, UPI ID, or card last 4
• Purpose of donation (optional but recommended)
• Serial number unique to the NGO's financial year
• Authorised signatory, trustee, secretary, or treasurer with name and designation

Common mistakes

• Quoting the wrong 80G category. 50% vs 100% is specific to your NGO's certificate, not a choice.
• Accepting cash above ₹2,000 without warning the donor. The donation doesn't qualify for 80G, donors will come back asking why.
• Missing PAN for ₹10,001+ donations. Form 10BE filing fails if PAN is missing.
• Skipping Form 10BE filing. Mandatory for every NGO with 80G since FY 2021-22.