Section 80G gives a deduction for donations to approved charities and specified government relief funds. Depending on where the money goes, 100% or 50% of the donation is deductible, sometimes subject to a ceiling of 10% of adjusted gross total income, and cash donations above Rs 2,000 get nothing. It is an old-regime deduction; from tax year 2026-27 the new Act renumbers it as section 133, alongside Section 80C (now section 123) in the deductions chapter.

The four buckets

Most donations individuals make (to a registered NGO or temple trust with approval) fall in the last bucket. “Adjusted gross total income” is, broadly, gross total income less your other deductions in the same chapter and certain income that is exempt or taxed separately.

Worked example (old regime)

Meera’s adjusted gross total income is Rs 9,00,000. She gives Rs 30,000 by UPI to a registered NGO with 80G approval and Rs 10,000 in cash to the PM’s National Relief Fund. The ceiling is Rs 90,000 (10% of Rs 9,00,000), so the NGO donation qualifies in full and 50% of it, Rs 15,000, is deductible. The cash donation gets no deduction because it is over Rs 2,000 in cash. Had she paid that Rs 10,000 by UPI too, it would add Rs 10,000, taking the total to Rs 25,000.

Year, regime and proof

• FY 2025-26: section 80G of the 1961 Act. Tax year 2026-27: section 133 of the 2025 Act, which keeps the Rs 2,000 cash limit (section 133(5)) and the 10% ceiling (section 133(2)).
• Regime: no 80G or section 133 deduction under the new regime.
• Proof: the claim is matched against the donation details the charity reports to the tax department (Form 10BD and the donor certificate in Form 10BE under the 1961 rules), so ask the charity for the certificate.

Frequently asked questions

Can my employer give me 80G benefit through payroll?

Only where the employer runs the donation itself, typically a payroll-giving deduction to a specified fund such as PM CARES, and then the amount is shown in Form 16; for private donations, the employee claims 80G in their own return because most payroll teams do not reduce salary TDS for them.

Does a donation in kind qualify?

No, section 80G and section 133(4) allow the deduction only for a sum of money, so food, clothes or equipment given to an NGO do not count.

Is a CSR spend by a company deductible under 80G?

Not for the Swachh Bharat Kosh or Clean Ganga Fund when paid as CSR, and the wider interplay with company CSR rules is a question for the company’s tax adviser rather than the employee declaration process.

Check whether donations change your regime choice using the income tax calculator.