Deduction Under section 80G, 80GGB, 80GGC

Section 80G Deduction for donations towards Social Causes

Various donations specified under section 80G of the Income-tax Act, 1961 are eligible for deduction up to 100% or 50% with or without any restriction. From Financial Year 2017-18 any donations made in cash for more than Rs 2,000 will not be allowed as deduction. The donations for more than Rs 2000 should be made in any mode other than cash.

(1)  Donations with 100% deduction without any qualifying limit

  1. National Defence Fund set up by the Central Government(CG)
  2. Prime Minister’s National Relief Fund(PMNRF)
  3. National Foundation for Communal Harmony
  4. Approved university or educational institution of National eminence
  5. Zila Saksharta Samiti constituted in any district under the chairmanship of the Collector of that district
  6. Fund set up by a State Government(SG) for the medical relief to the poor
  7. National Illness Assistance Fund
  8. National Blood Transfusion Council(NBTC) or any State Blood Transfusion Council(SBTC)
  9. National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation, and Multiple Disabilities
  10. National Sports Fund(NSF)
  11. National Cultural Fund(NCF)
  12. Fund for Technology Development and Application
  13. National Children’s Fund
  14. Chief Minister’s Relief Fund or Lieutenant Governor’s Relief Fund with respect to any State or Union Territory
  15. The Army Central Welfare Fund or the Indian Naval Benevolent Fund or the Air Force Central Welfare Fund, Andhra Pradesh Chief Minister’s Cyclone Relief Fund, 1996
  16. The Maharashtra Chief Minister’s Relief Fund during October 1, 1993, and October 6, 1993
  17. Chief Minister’s Earthquake Relief Fund, Maharashtra.
  18. Any fund set up by the State Government of Gujarat exclusively for providing relief to the victims of earthquakes in Gujarat.
  19. Any trust, institution, or fund to which Section 80G (5C) applies for providing relief to the victims of earthquakes in Gujarat.
  20. Prime Minister’s Armenia Earthquake Relief Fund.
  21. Swachh Bharat Kosh.
  22. Clean Ganga Fund.
  23. National Fund for Control of Drug Abuse.

(2)  Donations with 50% deduction without any qualifying limit

  1. Jawaharlal Nehru Memorial Fund (JNMF).
  2. Prime Minister’s Drought Relief Fund (PMDRF).
  3. Indira Gandhi Memorial Trust (IGMT).
  4. The Rajiv Gandhi Foundation.

(3) Donations eligible for 100% deduction subject to 10% of adjusted gross total income

  1. Government or any approved local authority, institution, or association to be utilized to promote family planning.
  2. Donation made by a Company to the Indian Olympic Association(IOA) or any other notified association or institution established in India for the development of infrastructure for sports and games in India or the sponsorship of sports and games in India.

(4) Donations eligible for 50% deduction subject to 10% of adjusted gross total income

  1. Any other fund or any institution which fulfills the conditions mentioned in Section 80G (5) of the Income-tax Act, 1961.
  2. Government or any local authority to be utilized for any charitable purpose other than the purpose of promoting family planning.
  3. Any authority constituted in India to deal with and satisfy the need for housing accommodation or the purpose of planning, development or improvement of cities, towns, villages, or both.
  4. Corporations referred to Section 10(26BB) of the Income-tax Act,  1961 for promoting the interest of minority communities. 

Section 80GGB Deduction on contributions given by companies to Political Parties

Under Section 80GGB of the Income-tax Act, 1961 deduction is allowed to an Indian company for the amount contributed by it to any political party or an electoral trust. The deduction is allowed for contributions made other than cash.  

Section 80GGC Deduction on contributions given by any person to Political Parties

Under section 80GGC of the Income-tax Act, 1961 deduction is allowed to an individual assessee for any amount contributed to a political party or an electoral trust. It is not available for companies, local authorities, and an artificial juridical person wholly or partly funded by the government. An Assessee can claim deduction only if he has contributed in any way other than cash.  

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