Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
Most 80G donations are 50%
The 80G deduction a donor gets depends on the institution. For an ordinary 80G-approved charitable trust, the donor’s deduction is 50% of the donation — often further capped by a qualifying limit of 10% of the donor’s adjusted income. This is the norm for private charitable trusts.
Who gets 100%
The 100% deduction is limited to specified government funds and a handful of notified institutions — for example the Prime Minister’s National Relief Fund and certain national funds. An ordinary trust cannot simply obtain 100% status; it gets 80G approval at the 50% level. Confirm the trust’s exact 80G category and any limits.
A worked example
Example: a donor gives ₹1 lakh to a typical 80G-approved education trust — she deducts ₹50,000 (50%), within her 10% income cap, and must have a valid 80G receipt. The same ₹1 lakh to the PM’s relief fund would be 100% deductible. Trusts should set donor expectations accordingly. Our team can secure 80G approval for your trust and guide donors.