Tax deduction under section 80G

Section 80G - Payment in respect of donations to certain funds/ charitable institutions

Eligibility

Deductions are available from the Gross Total Income of an individual in respect of the 


donations made by him to certain approved institutions/ funds.

Amount of Deduction:

The deduction is available to the extent of 100 percent (or 50 percent in some cases) of the 


amount contributed. The list of approved institutions/ funds is listed below.

Approved Institutions/ funds for 100% deduction as referred in Section 80G

1. The National Defence Fund set up by the Central Government

2. The Jawaharlal Nehru Memorial Fund referred to in the Deed of Declaration of Trust adopted 

by the National Committee at its meeting held on the 17th day of August, 1964

3. The Prime Minister's National Relief Fund

4. The Prime Minister's Armenia Earthquake Relief Fund

5. The Africa (Public Contributions - India) Fund

6. The National Foundation for Communal Harmony

7. Any approved University or educational institution of national eminence

8. Any fund set up by the State Government of Gujarat exclusively for providing relief to the 

victims of earthquake in Gujarat

9. Any Zila Saksharta Samiti constituted in any district under the chairmanship of the Collector of 

that district for the purposes of improvement of primary education in villages and towns in such 

district and for literacy and post-literacy activities

10. The National Blood Transfusion Council or to any State Blood Transfusion Council which has 

its sole object the control, supervision, regulation or encouragement in India of the services 

related to operation and requirements of blood banks

11. Any fund set up by a State Government to provide medical relief to the poor

12. The Army Central Welfare Fund or the Indian Naval Benevolent Fund or the Air Force 

Central Welfare Fund established by the armed forces of the Union for the welfare of the past 

and present members of such forces or their dependants

13. The Andhra Pradesh Chief Minister's Cyclone Relief Fund, 1996

14. The National Illness Assistance Fund

15. The Chief Minister's Relief Fund or the Lieutenant Governor's Relief Fund in respect of any 

State or Union territory

16. The National Sports Fund to be set up by the Central Government

17. The National Cultural Fund set up by the Central Government

18. The Fund for Technology Development and Application set up by the Central Government

19. The National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation 

and Multiple Disabilities constituted under the National Trust for Welfare of Persons with Autism, 

Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999

20. The Government or to any such local authority, institution or association as may be approved 

in this behalf by the Central Government, to be utilized for the purpose of promoting family 

planning

21. Any sums paid by the assessee, during the period beginning on the 26th day of January, 

2001 and ending on the 30th day of September, 2001, to any trust, institution or fund to which 

this section applies for providing relief to the victims of earthquake in Gujarat

Approved Institutions/ funds for 50% deduction as referred in Section 80G

1. The National Children's Fund

2. The Indira Gandhi Memorial Trust, the deed of declaration in respect whereof was registered 

at New Delhi on the 21st day of February, 1985

3. The Rajiv Gandhi Foundation, the deed of declaration in respect whereof was registered at 

New Delhi on the 21st day of June, 1991

4. The Fund for Technology Development and Application set up by the Central Government

5. Any other fund or any institution to which this section applies

6. The Government or any local authority, to be utilized for any charitable purpose other than the 

purpose of promoting family planning

7. An authority constituted in India by or under any law enacted either for the purpose of dealing 

with and satisfying the need for housing accommodation or for the purpose of planning, 

development or improvement of cities, towns and villages, or for both

8. Any approved corporation by the Act

9. Any sums paid by the assessee in the previous year as donations for the renovation or repair 

of any such temple, mosque, gurudwara, church or other place as is notified by the Central 

Government in the Official Gazette to be of historic, archaeological or artistic importance or to 

be a place of public worship of renown throughout any State or States