Section 80G — tax deduction for donors

In short

80G is a fundraising asset: it lets your Indian donors claim a tax deduction on what they give you, making donations more attractive. Post-2021 reforms added re-registration and donation reporting.

Who it applies to

Charitable organisations already holding 12A/12AB registration.

Key points

• —Donors can typically deduct 50% of the eligible donation from taxable income.
• —Requires existing 12A registration; granted for 5 years and renewable.
• —The organisation must file a Statement of Donations (Form 10BD) and issue donation certificates (Form 10BE) so donors can claim.
• —A strong signal of credibility to individual and corporate donors alike.

Deadlines & renewal

Form 10BD by 31 May each year for the prior financial year; renewal before validity expiry.

What to do

File 10BD accurately and on time, issue 10BE certificates to donors, and promote your 80G status in fundraising.

Worth knowing

Missing 10BD filing can deny donors their deduction and attract late fees.