What is a Section 80G deduction?

Section 80G of the Income Tax Act lets you deduct donations made to approved charitable institutions and funds from your taxable income. Depending on the institution, the deduction is 50% or 100% of the donation, sometimes subject to a qualifying limit of 10% of adjusted gross total income.

Can I claim 80G on a cash donation?

Only up to ₹2,000. Cash donations above ₹2,000 are not eligible for the 80G deduction — pay by cheque, UPI or bank transfer for larger amounts to keep the deduction.

What must an 80G receipt contain?

The donor's name and PAN, the donation amount and date, the trust or NGO's name and address, its PAN, and its 80G approval/registration number. From FY 2021-22 the institution also issues a Form 10BE certificate to support your claim.

Form 10BE is the certificate of donation that an approved institution files (via Form 10BD) and issues to donors. It is now the primary proof the income tax department expects for an 80G claim, alongside your receipt.

Do I need the donation receipt to claim the deduction?

Yes. You need the stamped receipt with the institution's 80G number and, for donations from FY 2021-22 onwards, the Form 10BE certificate. Keep both with your tax records.

80G Donation Receipt: Format & Deduction Rules (2026)

1. What is the 80G deduction?

Section 80G of the Income Tax Act lets you deduct donations to approved charitable institutions and government funds from your taxable income. The deduction reduces your tax — but only if the institution is 80G-approved and you hold a valid receipt.

2. Deduction rates

Category	Deduction
PM National Relief Fund, National Defence Fund, etc.	100%, no qualifying limit
Some government / approved funds	50%, no qualifying limit
Certain approved institutions (e.g. local authorities for charitable purposes)	100%, subject to 10% of adjusted GTI
Most approved charitable trusts & NGOs	50%, subject to 10% of adjusted GTI

“Qualifying limit” means the deductible donation is capped at 10% of your adjusted gross total income for that category.

3. The ₹2,000 cash limit

A donation paid in cash above ₹2,000 is not eligible for the 80G deduction. To claim a deduction on larger amounts, pay by cheque, UPI, card or bank transfer. Donations in kind (goods, clothes, food) are also not deductible under 80G.

4. What a valid 80G receipt needs

Donor name and PAN.
Donation amount (in figures and words) and date.
Mode of payment.
Trust / NGO name, address and PAN.
80G approval / registration number and validity.
The institution's signature and stamp.

Generate a compliant 80G receipt with our free donation receipt generator.

5. Form 10BE

From FY 2021-22, approved institutions report donations to the income tax department through Form 10BD and issue donors a Form 10BE certificate. This certificate is now the primary proof the department matches against your 80G claim, so keep it together with your receipt. For your other receipts and invoices, see the invoice format guide.

This is general information, not tax advice. Confirm specifics with a professional or at incometax.gov.in.

6. Frequently asked questions

What is a Section 80G deduction?: Section 80G of the Income Tax Act lets you deduct donations made to approved charitable institutions and funds from your taxable income. Depending on the institution, the deduction is 50% or 100% of the donation, sometimes subject to a qualifying limit of 10% of adjusted gross total income.
Can I claim 80G on a cash donation?: Only up to ₹2,000. Cash donations above ₹2,000 are not eligible for the 80G deduction — pay by cheque, UPI or bank transfer for larger amounts to keep the deduction.
What must an 80G receipt contain?: The donor's name and PAN, the donation amount and date, the trust or NGO's name and address, its PAN, and its 80G approval/registration number. From FY 2021-22 the institution also issues a Form 10BE certificate to support your claim.
What is Form 10BE?: Form 10BE is the certificate of donation that an approved institution files (via Form 10BD) and issues to donors. It is now the primary proof the income tax department expects for an 80G claim, alongside your receipt.
Do I need the donation receipt to claim the deduction?: Yes. You need the stamped receipt with the institution's 80G number and, for donations from FY 2021-22 onwards, the Form 10BE certificate. Keep both with your tax records.