Reviewed by Finin2min Editorial Desk · Last reviewed 11 August 2026
Calculate 100% or 50% donation deductions with and without the 10% adjusted-GTI ceiling and cash-payment restrictions.
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.