Resources · Tax
80G tax exemption on donations — what you actually get
Most pages on this subject were written before the tax regime changed and are now wrong for the majority of donors. This one starts with the answer that matters.
Read this first
On the new tax regime, a donation gives you no deduction at all
The new regime has been the default since FY 2023-24, so this is now the position for most individual donors unless they deliberately opt out. We would rather tell you that than let you give on a mistaken assumption.
If you are on the old regime
50% or 100% — and the cap that catches people
The 10% cap
Qualifying limit
Cash
The ₹2,000 rule
The certificate
Form 10BE — you cannot claim without it
Claiming it
What to actually do at filing time
For NGOs
12A and 80G are two different things
For NGOs
80G approval and renewal
Mistakes
Ten things people get wrong
Questions