Section 80G - For the Assessment Year 2009-10
Under this section deduction is made in respect of donations to certain funds, charitable institutions, etc. Deduction is not available for donations given in kind.
The deduction is available only for the entity to which donations is made is an approved charitable institution by the government. A receipt of the institute, in evidence made, should be attached to the return of income.
| Particulars | Qualifying Amount (% of Contribution) | Whether Restricted to 10% of Gross Total Income |
| National Defence Fund | 100 | No |
| Jawaharlal Nehru Memorial Fund | 50 | No |
| Prime Minister's Drought Relief Fund | 50 | No |
| Prime Minister's National Relief Fund | 100 | No |
| Prime Minister's Armenia Earthquake Relief Fund | 100 | No |
| Africa (Public Contributions-India) Fund | 100 | No |
| National Children's Fund | 50 | No |
| Indira Gandhi Memorial Trust | 50 | No |
| Rajiv Gandhi Foundation | 50 | No |
| National Foundation for Communal Harmony | 100 | No |
| Approved university/educational institution | 100 | No |
| Chief Minister's Earthquake Relief Fund | 100 | No |
| Zila Saksharta Samiti | 100 | No |
| National Blood Transfusion Council | 100 | No |
| Medical Relief Funds of state govt. | 100 | No |
| Army Central Welfare Fund, Indian Naval Ben. Fund, Air Force Central Welfare Fund | 100 | No |
| National Illness Assistance Fund | 100 | No |
| Chief Minister's or Lt. Governor's Relief Fund | 100 | No |
| National Sports Fund | 100 | No |
| National Cultural Fund | 100 | No |
| Donations to govt./ local authority for charitable purposes (excluding family planning) | 50 | Yes |
| Authority/ corporation having income exempt under erstwhile section or u/s 10(26BB) | 50 | Yes |
| Govt./ local authority/ institution/ association towards promoting family planning | 100 | Yes |
| Donations for repair/ renovation of notified places of worship | 50 | No |
| Central Govt.'s Fund for Technology Development & Application | 100 | No |
| National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation & Multiple Disabilities | 100 | No |
| Indian Olympic Association/ other such notified association | 100 | No |
| Any other approved fund or institution | 50 | Yes |
| Andhra Pradesh Chief Minister's Cyclone Relied Fund | 100 | No |
