Section 80G of the Income Tax Act lets individual donors claim deductions on donations to eligible non-profits. Here's what actually applies in 2025.
Who qualifies
Only NGOs with a valid 80G certificate registered under the new e-registration regime post-2021.
Deduction rates
Most NGOs qualify for a 50% deduction of the donated amount, subject to a 10%-of-gross-income cap. Certain government funds qualify for 100% without a cap.
Receipts
You need a stamped receipt with the NGO's PAN, 80G reference number, and the donor's PAN. Anudaan issues a consolidated 80G receipt covering donations across all partner NGOs.
FCRA rules
If you're an NRI or donating in foreign currency, the receiving NGO must hold an FCRA registration. Anudaan filters non-FCRA NGOs out of foreign-currency flows automatically.