My Organization makes a donation in different charitable institutions, is it eligible for deductions?

Yes, the organization is eligible for deduction under section 80G, if your organization has made a donation to specified organization (as specified by the relevant activities). This deduction can be claimed by any taxpayer – individuals, company, firm or any other person.

This deduction can only be claimed when the contribution has been made via a cheque or a draft or in cash. Any donations made in cash exceeding Rs 2,000 will not be allowed as deduction. The donations above Rs 2,000 should be made in any mode other than cash to qualify as a deduction under section 80G.

The various donations specified in section 80G are eligible for a deduction of up to either 100% or 50% with or without restriction, as provided in section 80G.To be able to claim this deduction the following details have to be submitted in your Income Tax Return.

Name of the Donee

PAN of the Donee

Address of the Donee

Amount of Contribution

Donations made for scientific research and rural development also qualify as a deduction, under section 80GGA. This deduction is allowed to all assessees except those who have an income (or loss) from a business and/or a profession. 100% of the amount that is donated or contributed is considered eligible for deductions. Kindly refer respective section for details of specified organizations.