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You cannot claim deduction under section 80G for donations made to political parties for any reason, including paying for brochures, souvenirs or pamphlets brought out by such parties. 80G on Donation to Foreign Trustĭonations made to foreign trusts do not qualify for deduction under section 80G. Section 80G does not restrict the deduction to individuals, companies or any specific category of taxpayer. 80G is Allowable to all kind of AssesseeĪny person or ‘assessee’ who makes an eligible donation is entitled to get tax deduction under section 80G subject to conditions. ii) Donations to trusts/funds set up by the Governmentġ.ILLUSTRATION OF BENEFITS UNDER SECTION 80G Tax benefit under section 80G depends on rate of Tax applicable to the Assessee Qualifying Limit for deduction under section 80G Donations to the following are eligible for 50% deduction under section 80G subject to 10% of adjusted gross total income Donations to the following are eligible for 100% deduction subject to 10% of adjusted gross total income Donations with 50% deduction under section 80G without any qualifying limit. Donations with 100% deduction under section 80G without any qualifying limit: Limit on donation amount under section 80G Deduction under section if donation deducted from Salary and donation receipt certificate is on the name of employer Only donations in cash/cheque are eligible for the tax deduction under section 80G Documentation Required for Claiming deduction U/s. Maximum allowable deduction under section 80G Only donation made to prescribed funds and institutions qualify for section 80G deduction