Last reviewed: October 2026. General information only, not tax advice. To be checked by Y.E.S.'s chartered accountant against the Income-tax Act, 2025 before publishing. [to confirm]
What is the 80G tax exemption?
The 80G tax exemption lets you reduce your taxable income when you donate to an approved NGO. It comes from Section 80G of the old Income Tax Act. From 1 April 2026, the Income-tax Act, 2025 replaced that law, and the same donor deduction continues under the new Act. Most people still call it "section 80G donation".
The deduction only works for donations to organisations registered for it. That is why you should always check an NGO's 80G registration before you give. See how to check if an NGO is genuine.
How much tax can I save?
For most registered NGOs, 50% of your donation is deductible, within a limit of 10% of your adjusted gross total income. Your saving depends on your tax slab.
| Your donation | Deductible (50%) | Approx. tax saved at 20% slab | Approx. tax saved at 30% slab |
|---|---|---|---|
| ₹5,000 | ₹2,500 | ₹500 | ₹750 |
| ₹12,000 (₹1,000 a month) | ₹6,000 | ₹1,200 | ₹1,800 |
| ₹30,000 | ₹15,000 | ₹3,000 | ₹4,500 |
Illustration only, before cess and surcharge, assuming the old tax regime and the 10% limit is not crossed.
Is the 80G benefit available in the new tax regime?
No. The donation deduction can be claimed only under the old tax regime. If you have chosen the new regime, you cannot claim it.
What is the 80G donation limit for a salaried person?
You can donate any amount. The limit applies to the deduction: for most NGOs it cannot exceed 10% of your adjusted gross total income. Cash donations above ₹2,000 do not qualify.
- Pay by UPI, card, net banking or cheque, not large cash.
- Give your correct PAN to the NGO.
- Keep your receipt and Form 10BE.
What does an 80G donation receipt format look like?
A valid receipt shows the NGO's name, address, PAN and registration number with validity, your name and PAN, the amount, date and payment mode.
You Empower Society (Y.E.S.)
| Receipt no. | YES/2026-27/0001 |
| Date | DD-MM-YYYY |
| Donor name | Name |
| Donor PAN | PAN |
| Amount | ₹1,000 (Rupees one thousand only) |
| Mode | UPI / Razorpay, Txn ID ID |
| Purpose | Donation for the Y.E.S. Artisan Lab |
| 80G approval | URN AAATY8683MF20251, provisional, AY 2026-27 to AY 2028-29 |
Sample layout. Final format to be checked by Y.E.S.'s chartered accountant [to confirm]
How do I claim the deduction?
- Donate to a registered NGO and share your PAN.
- Keep the receipt the NGO emails you.
- After the financial year, the NGO files Form 10BD and issues you Form 10BE (by 31 May).
- Enter the donation in your income tax return under the donations deduction, using the details on Form 10BE.
Does a donation to You Empower Society qualify?
Yes. You Empower Society holds provisional approval under Section 80G (URN AAATY8683MF20251, granted 14 August 2025), valid for AY 2026-27 to AY 2028-29. Share your PAN and address when you donate and we email your receipt, then issue Form 10BE after the financial year.
Frequently asked questions
What is the 80G tax benefit on donations?
Section 80G of the old Income Tax Act let Indian taxpayers deduct part of a donation to an approved NGO from their taxable income. From 1 April 2026 the Income-tax Act, 2025 replaced the old Act, and the donor deduction now sits under the new Act's provisions. People still call it the 80G benefit.
How much tax can I save with an 80G donation?
For most registered NGOs, 50% of your donation is deductible, subject to a qualifying limit of 10% of your adjusted gross total income. The actual tax saved depends on your slab. Example: at a 30% slab, a ₹10,000 donation at 50% saves about ₹1,500 plus cess.
Can I claim 80G under the new tax regime?
No. The donation deduction is available only if you choose the old tax regime. If you have opted for the new regime, you cannot claim it, but your donation still does the same good. Check your regime with your employer or tax adviser before you file.
What is the 80G donation limit for a salaried person?
There is no limit on how much you can donate. The limit is on the deduction: for most NGOs, the deductible amount cannot exceed 10% of your adjusted gross total income, and only 50% of the donation counts. Cash donations above ₹2,000 are not eligible, so give by UPI, card, net banking or cheque.
What should an 80G donation receipt include?
A valid receipt shows the NGO's name, address, PAN and 80G registration number with validity, the donor's name and PAN, the amount, date and payment mode. After the financial year the NGO files Form 10BD and issues you Form 10BE, which you use to claim the deduction.
When will I get Form 10BE from Y.E.S.?
NGOs must file Form 10BD and issue Form 10BE by 31 May after the financial year ends. If you donated between April and March, expect your Form 10BE by 31 May. Make sure you gave your correct PAN, because the deduction is matched to it.
Sources to cite on the live page: Income Tax Department (incometax.gov.in) guidance on donations and Forms 10BD/10BE [add links after CA review]