Reviewed by Finin2min Editorial Desk · Last reviewed 6 September 2026
Calculate 100% or 50% donation deductions with and without the 10% adjusted-GTI ceiling and cash-payment restrictions.
Finin2min direct answer · reviewed 6 September 2026
What you need to know
The calculator separates the four common donation-deduction buckets: 100% or 50% deduction, each either with or without the qualifying-limit ceiling. For AY 2026–27 the legacy section 80G framework applies; for Tax Year 2026–27 the page also maps the corresponding Income-tax Act, 2025 provision. The institution’s approval/category, payment mode and adjusted-GTI calculation must be verified before relying on the number.
Decision checklist
Select the donee category from the official approval/document—not from the charity’s marketing description.
Cash donations above the statutory cash limit are not eligible for the deduction even if the institution itself is approved.
For donations subject to the qualifying limit, compute adjusted gross total income before applying the percentage ceiling.
Keep receipt, payment proof, donee PAN/registration details and the reporting certificate/details needed for matching.
Worked situation
A ₹1 lakh donation can produce very different deductions depending on whether the donee is in a 100%/50% bucket and whether the qualifying-limit ceiling applies. The calculator therefore needs the statutory category, not just the amount donated.
Use-date rule: apply the law, rate, form and portal version for the actual transaction, tax year or proceeding date. This page is a professional reference, not a substitute for fact-specific advice.
Calculate donation deduction by statutory category
Donation deduction result
Verify the donee’s approval and the exact 100%/50%, limited/unlimited category.
Qualifying donation admitted
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Deduction
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Component
Amount
10% of adjusted GTI
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Restricted-category amount ignored
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Cash/in-kind amount removed
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Certificate/reference
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How This Is Calculated
Section 80G deduction depends on the recipient organization's category: some qualify for 100% deduction with no upper limit, others for 50% with no limit, and others are capped at 10% of adjusted gross total income (with 100% or 50% deduction within that cap). Cash donations above ₹2,000 are not eligible for deduction at all — only donations above that amount via bank transfer, cheque or other traceable modes qualify.
Frequently Asked Questions
Is there a limit on how much I can donate and claim under 80G?
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It depends on the recipient. Some funds (like the PM's National Relief Fund) allow 100% deduction with no upper limit. Others are capped at 10% of your adjusted gross total income, within which either 100% or 50% of the donation is deductible depending on the specific organization's category.
Can I claim 80G deduction for a cash donation?
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Only up to ₹2,000 in cash. Any donation amount above ₹2,000 must be made via a traceable mode — bank transfer, cheque, demand draft, or digital payment — to qualify for deduction; a larger cash donation gets no deduction at all for the excess.
Is 80G available under the new tax regime?
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No. Section 80G donation deduction is available only under the old tax regime, not the new regime.
Scope: Computes the deduction available for charitable donations under Section 80G, applying the correct qualifying percentage (50% or 100%) and, where applicable, the qualifying-limit restriction (10% of adjusted gross total income) based on the recipient category.
Calculation logic
Classify the donation recipient into one of the Section 80G categories: (a) 100% deduction without qualifying limit (e.g., PM National Relief Fund and similarly notified funds), (b) 50% deduction without qualifying limit, (c) 100% deduction subject to the 10%-of-adjusted-GTI qualifying limit, or (d) 50% deduction subject to the qualifying limit.
For donations subject to the qualifying limit, cap the eligible donation amount at 10% of adjusted gross total income (gross total income minus certain other deductions, per the statutory definition) before applying the 50%/100% rate.
Compute the final deduction = Eligible donation amount (after any qualifying-limit cap) × Applicable percentage (50% or 100%).
Inputs and assumptions
Available only under the old tax regime.
Donations in cash exceeding ₹2,000 do not qualify for deduction under Section 80G — the calculator applies this cash-limit rule where the user indicates a cash donation.
Exclusions and edge cases
Does not verify that the specific recipient institution holds a valid, current 80G registration/approval — the taxpayer must confirm this and, since FY 2021-22, that the donation is reported in the institution's Form 10BD statement (reflected in the donor's AIS/Form 26AS) for the deduction to be allowed.
Donations to political parties (Section 80GGC) and scientific research (Section 80GGA) follow separate provisions not covered by this Section 80G-specific calculator.