As per provisions of section 80G of Income-Tax Act, 1961, deductions are available for donations to certain notified funds, charitable institutions or other institutions/funds set up by the Government of India. Any taxpayer whether resident or non-resident can claim deductions under section 80G.

Made of Payment: Cash / Cheque / Draft. However, if donation exceeding Rs. 2,000/- is made in cash, no deduction is allowed. Further, contributions made in kind also do not qualify for any deduction under this section.

1. 1. Contributions / Donations To Certain Funds As Setting Up And Notified By The Government Are Eligible For 100% Or 50% Deduction From Gross Total Income Of The Assessee (Under Section 80G Without Any Limit).
2. 2. Contribution / Donation Made To Any Other Institution Or Fund Notified (Other Than Those Mentioned In The Table Above) Under Section 80G Is Also Eligible As A Deduction From Gross Total Income. However, The Deduction In Respect Of Such Donations / Contributions Is Restricted To 50% Or 100% Of The Net Qualifying Amount (Under Section 80G Subject To The Limit).