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Author: Smile Editorial Team

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From The People, For The People

Emotional support for the elderly is as important as medical aid

Emotional support for the elderly is as important as medical aid

The world thinks that Indians really respect and love the elderly. With the concept of joint families and children living with their parents well after adulthood, it can be understood how the notion of this attachment to the elderly was conceived. Some really do everything in their power to take care of the elderly like they once took care of their children, however, in a large number of cases, it is all a charade. Children do not always have the same kind of regard for their parents as most expect. They do not understand the debt of gratitude that they owe their parents for bringing them into this world, nurturing and raising them with care.

 

An elderly couple from Dharwad, Karnataka, that was making a visit to a Smile on Wheels mobile hospital shared:

 

“Every morning after offering our morning prayers, we move out of our home. We pass the entire day in the village temple reciting hymns. Each time we pray, we cry to God ‘Why do our children have to suffer because of us?’ We have one son. We live with him. Our daughter-in-law behaves very harshly with us and she always uses bad words directed at us. Our son earns a very small income and finds it difficult to afford to feed everybody in the family. We are afraid to ask for rice from own daughter-in-law. She shouts at us in front of our son. Our son says nothing and turns his head away. When we were young, we worked morning to evening to keep our only child out of hunger. I used to carry him on my shoulders and take him around the village. When he was sick, we did not sleep the entire night and tried to comfort him with everything we had! These days, I can’t see properly. My wife goes out to find work in other people’s houses these days. We feel helpless during this last stage of our lives. But we do not want to be a burden on our children’s family anymore.”

 

This is just one example of the psychological torture these people undergo at such a delicate age. It is often said that old age is like a second childhood. This does not only entail the physical care that is required, but also the social attention and care for their mental well-being. They are kept alive with the help of modern medicine, but are made to feel guilty for living in their own houses and eating meals provided by their own blood. This guilt and abuse that they face takes a toll on their mental health as well.

 

Most of the elderly are widowed and live an extremely lonely existence. Even the ones who do not face any abuse and are seemingly well looked after are left alone at home while their children work.  This isolation gnaws away at them. They are no longer fit to go out for work and often suffer from age related diseases such as dementia, which makes them incapable of making their way about; doing routine tasks without any aid is impossible. Yet, they long for company and attention, but this being denied to them causes them to fall into a deeper state of depression.

 

Placebo has scientific backing. Furthermore, mental well-being is deeply linked with physical well being. This means that emotional heartache can literally take a life away. The poor state of mind that plagues most elderly people causes their physical health to deteriorate as well. This affects those who belong to the working classes and are starved of not only attention and love, but also basic needs, to an even greater extent.

 

Just medical attention is not enough to take care of our elderly. We need to make them feel loved and cared for. Their emotional needs are just as vital to life as their physical and medical ones. We need to pay special attention to their social requirements in order to keep them happy, and thus, healthy.

 

To know more about Smile Foundation’s Program which help in  aiding the elderly and senior citizens across the country please log in the link description below.

http://www.smilefoundationindia.org/smile_on_wheels.html

 

Categories
Insights

Women on Wings

Women on Wings

India has recently recorded the maximum number of women pilots in the world, Indian women are reaching new heights and conquering new lands with their skills and competence. India has been pushing hard for women empowerment via various schemes like  Beti Bachao Beti Padhao Scheme, One Stop Centre Scheme, Women Helpline Scheme etc. and the government is leaving no stone unturned to make women self-reliant.

 

India is a country with maximum number of women pilots in the world whether it’s Air India or Indian Air Force. The women in India have created a great impact in the aviation society. While the aviation industry is flourishing in India there are areas where we need to still focus for the welfare of the female community.

 

Believing in the fact that dreams come true we recognize Anny Divya, the world’s youngest woman to command a Boeing 777. She was fascinated to touch the skies from her childhood days. Divya was greatly motivated by her mother to be a pilot when her mother noticed that Divya was quite fascinated of flying. Anny Divya started working hard on her dreams to turn it into a reality. Today, Divya at the age of 30 years holds the title for being the youngest woman to command a Boeing 777, the world’s largest twin engine jet.

 

Divya joined the Indira Gandhi Rashtriya Uran Academy, a government run pilot training institute in Rae Bareli, Uttar Pradesh right after her schooling. During her two year course her parents had to take a loan of Rs. 15 lakhs to pay her tuition fees. Since she belonged to South India, Divya had to face cultural imbalances during her stay in North India. Divya faced challenges and problems but she realized what she needs to do and why she had come so far. Her determination, firmness and perseverance to make a pact with reality and never give up till she achieved her goals made her achieve one of the highest titles in the history of mankind.

 

There are stories of many firsts—first woman air marshal of the Indian Air Force, first woman engineer to acquire license in an airline, first woman air traffic controller, first woman aviation medicine specialist, the first all-women contingent to march down Raj path on India’s Republic Day two years ago. Their stories will inspire us to the core but behind the inspiration there were tremendous challenges and struggles they had to go through. We have to note the fact that living your dreams is to fulfill your primary tasks which our woman community has exercised it very well in various sectors.

 

The issue of women empowerment has been prevalent for years now. The universe is trying to find tackle the various issues surrounding women empowerment and the issues surrounding women equality with men. Women empowerment usually refers to an environment where women make decisions based on their preferences for the benefit of them and the society. It also refers to improving the economic, social, legal and political strength of women. The ideal scenario would be where women can claim their rights such as:

 

  •  Living a life of dignity and respect.
  • To be able to control their life within their home as well as the workplace.
  • To be able to make their own decisions in life.
  • To have equal rights to be able to participate in religious, social and public activities.
  • To have an equal status in society.
  • To have equal rights for economic and social justice.
  • To be able to determine economic and financial choices.
  • To get an equal opportunity for employment and education without any sort of gender bias.
  • To be able to work in a comfortable and safe environment.

 

“If you want something said, ask a man; if you want something done, ask a woman.”

     – Margaret Thatcher

Categories
In The Spotlight

Building a Better Place for Her

Building a Better Place for Her

We, as a nation recently celebrated the National Girl Child Day (24th January 2018), promised to make the world around us a better place for girls from different walks of life. It provides a comprehensive platform for new opportunities to girl children in the country. Simultaneously, it creates more awareness in the masses about the problems and inequalities faced by the girl child in the society. Inequality of girl child is itself a vast problem that is visible in areas like inequality in education, nutrition, legal rights, medical care, child marriage and so many. The placards, posters and protests speak out the language of women empowerment, save girl child, educate girl children, bring back our girls from slavery. The promise of good, safe and healthy life is all she asks and can be delivered and sustained by us.

 

India, as a state-nation portrays a complex picture especially with the girl child. Every state in the country offers vivid statistics in terms of child-sex ratio, education, health, empowerment and other parameters. A balanced equation cannot be set, if in one corner of the country girls are not allowed to go to school while in a distant part a girl becomes a top-ranking IAS officer. The public policies and academic scholarships act as a balm to these ailments, but then the problem is deep rooted.

 

Let’s start with the child sex ratio, Haryana the features in the bottom of the rank list is gradually picking up with 834 girls against 1,000 boys in 2011 (Census 2011).  Post their birth, the next challenge is to break the brick/mud walls and make way for schools and space for school textbooks. Often the hour long (or less) walk to school is nothing less than consistent torture and pervasive humiliation.  School is an avenue of knowledge under the guidance of teachers with basic infrastructure like toilets, drinking water facility, playground and others.

 

The Student-Teacher ratio is considerably bad in rural and tribal areas, where one teacher is teaching 1 lakh students (a report tabled in the Parliament) without a proper classroom and a blackboard. Consequently, more than half of the school children in grade 5 are not able to read a two level text. In terms of sanitation, the figures are very shocking with reference to the Annual Status of Education Report (ASER) of 2013 states that 53.3% of useable toilets for girl children in schools and 47% schools in India still do not have separate toilets for girls.

 

Yes, the picture appears to be dismal and one shouldn’t be disheartened. One of the most prominent campaigns by the government; Beti Bachao and Beti Padhao has been ensured survival, protection and education of girl children. It was launched in 2015 with an initial funding of 100 crores focused on multi-sector action in 100 districts throughout country especially where child sex ratio is low. This campaign has been particularly vital for improving the child-sex ratio in Haryana (currently standing at 914 girls against 1000 boys). Similar improvements have been noticed in Rajasthan, Punjab, Delhi, Uttar Pradesh and other states.

 

The latest Economic Survey (2017-2018) states that the Pupil-Teacher ratio has seen significant progress which 23:1 and considerable improvements have been done in construction of school buildings/class rooms, drinking water facilities, toilet facilities and appointment of teachers at elementary school level. Interestingly, the student-classroom ratio that is greater than 30 has declined from 43 per cent in 2009-10 to 25.7 per cent in 2015-16.

 

To mitigate differences in the society, education is the only opportunity and a sacred option. It helps girl child making informed choices and develops a responsible stature within the household in the decision making process. An educated woman not only uplifts the family from drudgery but can also contribute to the economic growth of the country.

 

“One Child, One Teacher, One Book and One Pen can change the World.”

–          Malala Yousafzai, Noble Prize Laureate,

 

Keeping the list of Millennium Development Goals in mind and agreeing to the axiom that every child must be school. Dedicated efforts have been done by the Government to merge the gap in access and quality to good and affordable education. A lot more needs to be done especially in areas where girl children don’t spend a couple hours in school. You and me, who are members of this growing civil society can surely make a difference and appeal to our friends that education has no barriers and knowledge is a free flowing discourse that enlightens the creative minds.

 

When girls are educated countries are stronger and prosperous- Michelle Obama.

Categories
From The People, For The People

What makes employees smile in Smile Foundation?

What makes employees smile in Smile Foundation?

At Smile Foundation, “Real Work, Real Change” is our ethos. Working on the ground to bring sustainable change is not easy, but in our country where more than half of the population is deprived even of its basic needs, this is where we must start. Before we debate on human rights, we must address urgent human needs. And this is what Smile Foundation has been tirelessly striving to achieve. Through intensive programmes based on education, healthcare, livelihood and women empowerment, we work towards bringing positive and long lasting change in the lives of children and their families.

 

People – committed, passionate individuals have always been at the core of all we do. Currently, we have a team of over 400 full-time professionals from diverse backgrounds working across India at our projects and offices. Here are some thoughts and feelings shared by Smile Foundation’s ex-employees:

 

“Smile foundation is not merely an organization where I worked. It has been a place a place to pursue new ideas; conduct healthy debated and do something exciting always. I did the same and got lots of support and appreciation from seniors. It will not be an exaggeration to say that smile foundation changed me 360 degrees as a professional – by giving me space , by building my capacities and providing me with constant guidance. Wherever I have reached today both in my professional and personal spheres, I owe a lot to Smile foundation. I miss the organization and close colleagues, and will always cherish the same forever.”

 

  • Manish Kumar Singh

 

Former Assistant Manager, Programme (Health)

 

 

“My experience with Smile Foundation is extremely enriching. Smile’s open environment offers numerous learning opportunities. An approachable management, dynamic work environment and versatile colleagues make Smile a great place to work. Apart from that it is, it is strongly involved ihn employee engagement, reward and recognition, which motivate people in this organization. I have thoroughly enjoyed working with Smile Foundation and I am sure the organization will grow further and achieve greater heights.”

 

  • Kavita Tiwari

 

Former Manager – Alliances and Institutional Relations

 

 

“My experience with Smile Foundation has been extremely good. I worked as programme officer under mission education for more than 3 years. It was my first job and gained a lot of experience which was very helpful for my future growth. All the colleagues have been very supportive. It was a great experience and will be of great help to me in my coming years.”

  • Pragya Tripathi

 

Former Officer, Mission Education Programme

 

 

“My association with Smile foundation has been a remarkable one. The space given to me and the great encouragement provided to me have helped me evolve to the next level with greater confidence and immense capabilities.”

 

  • Sobha Rajan

 

Former Senior Manager, Corporate Partnerships

 

 

“I started off as a volunteer in Smile foundation in June 2013 and eventually joined them as a full time employee in September 2013. The thing I liked the most working for Smile was the flexibility the management offered to me in terms of Participating in activities and projects of different departments, and also the freedom they gave me to explore ideas of my own. I received support and encouragement from management to implement a volunteer management system, which I thought would make the functioning of the organization more efficient. I believe that Smile is a great place to learn about the social sector and one has the flexibility to contribute a lot to the organization provided they are motivated and willing.”

 

  • Pritika Anand

 

Former Executive Coordinator, Special Projects

Categories
Insights Smile

CSR: Why Partner With Smile Foundation

CSR: Why Partner With Smile Foundation

Mallen Baker, writer, speaker and CSR expert, defines Corporate Social Responsibility as a strategic act – “a way companies manage the business processes to produce an overall positive impact on society.”

 

Over the last decade, and much before corporate social responsibility became a mandate in India (Companies Act 2013), Smile Foundation has been working with the corporate sector linking the needs of development initiatives with the business needs of corporate, to produce results on the ground.

 

Today, having partnered with more than 300 global organisations, we have been able to impact over 1.2 million lives so far in the hardest to reach villages and slums of the country.

 

Here are some of the reasons that make Smile Foundation the perfect on-ground partner for your CSR project:

 

Pan-India Presence with Wide-spread Rural Outreach

 

In keeping with its philosophy of ‘Real Work Real Change’, Smile Foundation has taken its intervention into the interiors of India, reaching the unreached in the remotest of rural areas and urban slums. Currently having welfare projects in more than 950 villages and slum clusters across 25 states of India, Smile Foundation is directly benefitting over 600,000 children and their families every year under its four core programmes – education, healthcare, livelihood and women empowerment.

 

Transparency, Good Governance & Efficiency

 

Smile Foundation has been evaluated by some of the most reputed Indian and international evaluators including INTRAC London, KPMG, India Development Foundation and PRIA, and has come at par with their expectations and norms.

 

Credibility and accountability have always been the benchmark for Smile Foundation and are achieved through the promotion of principles of good governance in its processes and practices. It has a four-tier audit and evaluation mechanism which reviews programmes and projects, internal operations, compliance of statutory norms and conducts an external evaluation to ensure the impact of various welfare projects, as well as complete transparency and accountability in utilisation of funds.

 

Highest Social Return on Investment

 

The organization is relatively young, and sprung up just over a decade ago. Despite this, it has already been able to channelize sizeable resources towards the crucial causes it works for. It believes in achieving the highest Social Return on Investment (SROI) by bringing innovation, sustainability, optimum utilisation of resources and a culture of excellence in all its ground projects through rigorous monitoring, and robust systems and processes.

 

Partner Involvement

 

When Smile Foundation partners with an organisation, it endeavours to get both the brand and its employees directly involved in its welfare initiatives. They do this by making their partners active participants and encouraging them to play a fundamental role in the process of bringing change at the grassroots. This effort to engage is what has made Smile Foundation one of the best NGOs for CSR in India.

 

Use of Technology

 

Smile Foundation deploys the best possible technological tools for effective monitoring of our system and transparency in our internal processes. Tools like Global Positioning System (GPS), Beneficiary Management System (BMS), and online reporting formats and software are in place to ensure proper implementation of our welfare projects. Through website, social media and other such media, we endeavour to connect our supporters, well wishers and the civil society, and keep them updated, with the progress of our work on the ground.

 

To partner with us, please write to cp@smilefoundationindia.org

Categories
From The People, For The People

Education for the children of brick kiln workers in Kalyan, Maharashtra

Education for the children of brick kiln workers in Kalyan, Maharashtra

With their parents toiling hard as daily wage labourers in Kalyan’s brick manufacturing factories, these children never had a normal childhood. Even as kids they were carried along to the factory sites by their parents, and when they became old enough to stand, they had already joined work to add their share to the family income.

 

Never having seen any other side of life, these children could not even dream of a different future. Five years ago when Smile Foundation’s Mission Education centre BHT was initiated in the community, it was condemned by the parents. They thought that the only duty of their children should be to help the family survive.

 

It took months of rigorous counselling, endless home visits and mobilization sessions to convince the parents about the importance of education and bring the first batch of children to the centre. To keep the children in centre and make them regularly attend classes was another challenge for the teachers.

 

But with relentless hard work, playful and engaging teaching methods, activity-based learning, provision of routine health check-ups, nutrition, exposure visits and a lot of devoted attention, today the scenario has changed.

Children from Smile Foundation’s Mission Education playing happily.

 

250 children are currently enrolled at the centre and willingly attend classes on a regular basis. Their parents take great care not to miss any of the parents-teacher meetings and take a lot of interest in their children’s academic progress.

 

Regular health and hygiene camps are organised under the project for not just the children, but also their parents. Working in hazardous circumstances day and night, the community is often left vulnerable to several health risks. Health camps and awareness sessions keep a check on the spread of preventable and communicable diseases, along with promoting a health seeking behaviour in the kids from an early age.

 

The centre is now not only well-accepted and appreciated by the community; it has been adopted by the community members, who actively participate to make the initiative a success.

 

To know more about Smile Foundation’s education programme, please visit our website.

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From The People, For The People

New possibilities open up for slum youth in Yelahanka, Bengaluru

New possibilities open up for slum youth in Yelahanka, Bengaluru

Bengaluru, famed as the IT hub of India, is home to a large migrant population from the remote villages of Karnataka and other states. Coming to the city in search of better job and growth opportunities, many end up working as daily wage labourers, struggling to fulfil the basic needs of their families.

 

As such they find it hard to give priority to the education of their children. Unqualified and untrained, the youth take up the same low paying jobs as their parents to add their share to the family income. Generation after generation of migrant families is caught up in this vicious cycle of ignorance, poverty and suffering.

 

To break this cycle, Smile Foundation initiated a Smile Twin e-Learning Programme (STeP) centre in Yelahanka, a small town on the outskirts of Bengaluru. The project aims to provide a much-needed opportunity to youth from socio-economically marginalised migrant families who could not complete their education due to financial constraints.

 

The centre identifies and inducts deserving youth, and trains them in employability skills along with rigorous one-on-one counselling sessions to boost their self-confidence. The students are trained in computer education, basic management and retail skills, English communication, and personality development to not only enhance their skill set, but also bring about a change in their attitude.

 

Industrial visits, interactions with experts from different professional backgrounds, career counselling, and placement and post placement assistance are provided to the students to help them choose the career best suited to their individual interests and aptitude, and give them a hands-on practical learning experience in the chosen field.

 

With the community’s youth getting all set to become first generation white collar workers, parents and elders have also become expectant of new hope and opportunities entering their lives. The young men and women seem determined to build a better – secure and dignified future for themselves and their families where they do not have to fight an eternal battle to survive every day.

 

To know more about Smile Foundation’s livelihood programme, please visit our website.

Categories
From The People, For The People

The First Steps Towards a Better Future for Dwellers of the Pandav Nagar Slums

The First Steps Towards a Better Future for Dwellers of the Pandav Nagar Slums

Children in our country do not receive everything that children in first world nations do, and we are all aware of this. We know that underprivileged children in India have to struggle to put a morsel in their bellies. Their parents are engulfed with similar worries. Poverty pushes some communities to the brink and they fight their circumstances with all their might to keep from falling over the edge. The people from these communities are so occupied with fending for themselves, focussing on basic needs for survival that they do not even consider education a benchmark that they would like to reach. The only thing they wish for is their own survival and that of their children, and once this challenge seems to be conquered, they shift to attempting to put roofs over their heads. For them, the more working hands, the more money can be drawn in and the faster they accomplish this task. Their children join them in their daily labour while their hands are still too small to lift bricks or till fields. They are trapped in a vicious cycle and suffer knowing that their children are fated to live the same lives they loathe so much, and are reluctant to believe that there is a way out.

 

In the slums of Pandav Nagar area teachers and volunteers from Smile Foundation’s Mission Education centre, Pragati Wheels School, constantly counselled parents of underprivileged children, attempting to convince them that their children did not have to live the frugal life they themselves did. All they would have to do was sacrifice the income that child labour would have brought them or keep from marrying off their daughters before they were old enough to decide if they really wanted to be dependent on a man themselves. After several door-to-door visits and a long struggle to make the parents understand the benefits of an education, today over 200 children from the slums of Pandav Nagar area in East Delhi are brought to school.

 

An interaction between volunteers and students of Pragati Wheels School

 

Seeing the little boys and girls sitting under the shade of a few trees on the banks of the Yamuna River, obediently looking at the white board before them is a rather picturesque scene. Several classes are carried out simultaneously and the teachers give their students individual attention. It is rather surprising to see only happy faces as these children make their notes, elated with the fact that they know more today than they did yesterday, and always eager to answer any question asked.

 

Most of these children belong to poor migrant families who work as labours in the nearby fields for a meagre income and reside in tiny shacks with leaky roofs. Some of them come from little settlements even further off, hidden within foliage and far from most of the educated population of the city. These children walk miles to get to school and do so with smiles on their faces. Both the parents and the children now seem to understand how essential an education is in order to assure a secure future. Nowadays, the parents have started taking the initiative to bring their children to school with the hope of a better future.

 

At the Mission Education centre’s Pragati Wheels School, these children not only receive education, but also healthy food and essential healthcare. They are tutored regarding basic hygienic practices, good values and engage in different activities, to ensure their holistic development. Their parents take great care in not missing any of the parents’ teacher meetings and take complete interest in their children’s academic progress.

 

To know more about Smile Foundation’s education programme, please visit our website.

 

 

Categories
Save Tax

Save Tax on Donations: Section 80G Deductions Explained for India

Save Tax on Donations

Every year, thousands of Indian taxpayers miss out on a simple, legal way to reduce their income tax liability, all while doing something meaningful for society. If you donate to a registered NGO or charitable trust, you can save tax under Section 80G of the Income Tax Act, 1961. This is not a loophole. It is a government-backed incentive designed to encourage charitable giving and social investment across India.

Whether you are salaried, self-employed, a business owner, or even an NRI, this guide explains everything you need to know: what Section 80G is, who qualifies, how much you can deduct, which donations are eligible, and exactly how to claim your deduction while filing your Income Tax Return (ITR).

KEY TAKEAWAYS

  • Donations to 80G-certified NGOs allow you to save tax up to 100% of the donated amount.
  • Deduction is available to individuals, HUFs, companies, and NRIs.
  • Only cash or cheque donations qualify. Donations in kind (food, clothes, medicines) do not.
  • For certain categories, deduction is capped at 10% of Adjusted Gross Total Income.
  • You must furnish a stamped receipt with the NGO’s 80G registration number to claim the benefit.

What Is Section 80G of the Income Tax Act?

Section 80G is a provision under the Income Tax Act, 1961, that allows donors to claim a deduction on the amount donated to approved charitable organizations, relief funds, and non-profit institutions. This deduction directly reduces your taxable income, which in turn lowers the amount of tax you owe.

The provision was introduced to incentivize philanthropic behavior among individuals and corporates, channeling private money into socially beneficial causes such as education, healthcare, disaster relief, and poverty alleviation.

According to the Income Tax Department of India, only organizations registered under Section 80G of the IT Act are eligible to issue tax exemption receipts to donors. You can verify an NGO’s 80G status on the official Income Tax e-filing portal at incometaxindia.gov.in.

Who Can Claim Deduction Under Section 80G?

The deduction under Section 80G is available to a broad range of taxpayers. You are eligible to claim it if you belong to any of the following categories:

  • Resident individuals (salaried employees, self-employed professionals, freelancers)
  • Non-Resident Indians (NRIs) who donate to eligible Indian institutions
  • Hindu Undivided Families (HUFs)
  • Companies, firms, and corporate entities
  • Any other person as defined under the Income Tax Act

There is no income threshold for claiming this deduction. Any taxpayer who has made a qualifying donation to a registered institution is eligible, regardless of their income bracket.

What Is the Difference Between 12A and 80G Registration for NGOs?

Many donors confuse 12A and 80G registrations. Here is a clear distinction:

Feature Section 12A Section 80G
Purpose Tax exemption for the NGO’s own income Tax deduction for the donor
Who Benefits The NGO / Trust itself Individual or corporate donor
Prerequisite Required before applying for 80G NGO must have 12A registration first

In short: an NGO with 12A registration but without 80G certification cannot provide tax deduction receipts to donors. Always verify both registrations before donating if tax savings are a priority for you.

How Much Tax Can You Save Under Section 80G? Understanding Deduction Limits

The deduction under Section 80G is not uniform across all donations. It falls into four categories based on the type of fund or institution you donate to.

Category 1: 100% Deduction Without Qualifying Limit

Donations to the following funds qualify for a full 100% deduction with no upper limit:

  • National Defence Fund
  • Prime Minister’s National Relief Fund (PMNRF)
  • National Foundation for Communal Harmony
  • Chief Minister’s Relief Fund or Lieutenant Governor’s Relief Fund
  • National Children’s Fund
  • Zila Saksharta Samiti (District Literacy Committee)

Category 2: 50% Deduction Without Qualifying Limit

Donations to the following institutions are eligible for a 50% deduction with no upper ceiling:

  • Prime Minister’s Drought Relief Fund
  • Jawaharlal Nehru Memorial Fund
  • Indira Gandhi Memorial Trust
  • Rajiv Gandhi Foundation

Category 3: 100% Deduction Subject to 10% of Adjusted Gross Total Income

Donations to family welfare and approved scientific research institutions fall here. The deduction is 100%, but the total eligible amount cannot exceed 10% of your Adjusted Gross Total Income (AGTI).

Category 4: 50% Deduction Subject to 10% of Adjusted Gross Total Income

Most donations to registered NGOs, charitable trusts, and social welfare organizations fall in this category. You get a 50% deduction on the donated amount, capped at 10% of your AGTI.

How to Calculate Adjusted Gross Total Income (AGTI)

AGTI = Gross Total Income (GTI) minus deductions under 80C, 80D, and other applicable sections, minus Long-Term Capital Gains (LTCG), minus Short-Term Capital Gains taxed at special rates.

Example: Mr. Sharma’s GTI is Rs. 8,00,000. He pays Rs. 1,00,000 as LIC premium (80C) and has LTCG of Rs. 50,000.

AGTI = Rs. 8,00,000 – Rs. 1,00,000 – Rs. 50,000 = Rs. 6,50,000

10% of AGTI = Rs. 65,000. If his donation to a qualifying NGO is Rs. 90,000, only Rs. 65,000 is eligible for deduction. Of that, 50% = Rs. 32,500 is the actual tax deduction.

What Donations Are Eligible Under Section 80G? Scope and Exclusions

Not every act of giving qualifies for a tax deduction. The Income Tax Act specifies a clear scope for eligible donations.

Eligible Donations

  • Donations made in cash or by cheque, demand draft, or online transfer to a registered institution
  • Donations by resident Indians, NRIs, HUFs, and companies
  • Donations made from taxable income or exempt income, both qualify
  • Donations deducted from salary by an employer (with employer certificate required)

Ineligible Donations

  • Donations made in kind, such as food, clothes, medicines, equipment, or any non-monetary contribution
  • Cash donations exceeding Rs. 2,000 (as per the Finance Act 2017, cash donations above Rs. 2,000 are not eligible for deduction under 80G)
  • Donations made to foreign or overseas charitable trusts
  • Donations to NGOs without a valid 80G certificate
  • Political party contributions (these fall under Section 80GGC, not 80G)

Important: The Finance Act 2017 introduced a significant restriction. Cash donations above Rs. 2,000 to a fund or institution under Section 80G are not eligible for deduction. This was introduced to promote digital payments and financial transparency. Always donate via cheque, UPI, NEFT, or RTGS to ensure your donation qualifies.

Want to save tax while changing a child’s life? Donate to Smile Foundation India, a registered 80G and 12A certified NGO working for education, health, and empowerment of underprivileged children across India.

Donate Now at smilefoundationindia.org and receive your 80G receipt instantly.

How to Claim Section 80G Deduction: Step-by-Step Process

Claiming your tax deduction is straightforward if you follow the right steps and keep the required documents ready.

  1. Donate to an NGO or trust that is certified under Section 80G of the Income Tax Act.
  2. Collect the official stamped receipt issued by the organization at the time of donation.
  3. Verify the 80G registration number on the receipt. You can cross-check it on the Income Tax India e-filing portal.
  4. If the donation was deducted from your salary, request a certificate from your employer specifying the donation amount and the organization’s details.
  5. While filing your Income Tax Return (ITR), navigate to the deductions section and enter your donation details under Section 80G.
  6. Attach the stamped receipt or employer certificate as documentary proof. Keep all physical records for at least 6 years.

What Must the Donation Receipt Contain?

A valid 80G receipt must include all of the following details:

  • Name, address, and PAN of the NGO or Trust
  • Name of the donor
  • Amount donated (mentioned in both words and figures)
  • Date of donation
  • Mode of payment (cash, cheque, online transfer)
  • Valid 80G registration number issued by the Income Tax Department, along with its period of validity
  • For donations qualifying for 100% deduction, Form 58 must be attached to the receipt

Section 80G vs. Other Tax-Saving Sections: How It Compares

Section  Purpose Max Deduction Limit
80C Investments (PPF, ELSS, LIC) Rs. 1,50,000 Fixed ceiling
80D Health insurance premium Rs. 25,000 to Rs. 1,00,000 Based on age
80G Donations to NGOs and funds 50% or 100% of donation 10% of AGTI for some categories
80GGC Donation to political parties 100% of amount No limit

Section 80G for Salaried Employees: Claiming Through Your Employer

If you are a salaried employee and your employer deducts a portion of your salary each month as a donation to an approved fund, you can still claim the tax deduction under Section 80G.

To do this, you must obtain a certificate from your employer that clearly states:

  • The name and PAN of the recipient institution
  • The total amount donated during the financial year
  • Confirmation that the institution holds a valid 80G registration

Submit this certificate alongside your ITR filing. This ensures the deduction is applied correctly and avoids scrutiny from the Income Tax Department.

Recent Changes to Section 80G: What Changed After 2021

The Union Budget 2021 introduced significant amendments to streamline the 80G certification process and improve transparency in charitable donations. Key changes include:

  • NGOs must now file a statement of donation (Form 10BD) with the Income Tax Department before May 31 of each year, listing all donations received during the financial year.
  • Donors will receive a certificate (Form 10BE) from the NGO, which must be uploaded while filing ITR. Physical receipts alone are no longer sufficient in many cases.
  • A unique Donation Reference Number (DRN) is generated for each donation, making verification easier and reducing fraud.

These changes were implemented to align with the government’s push toward digital financial transparency. Donors should ensure that the NGO they contribute to is compliant with these updated filing requirements.

Frequently Asked Questions: Section 80G Tax Deduction

Can I claim 80G deduction under the new tax regime?

No. As of FY 2024-25, the deduction under Section 80G is not available if you opt for the new tax regime under Section 115BAC. You must choose the old tax regime to claim this deduction. This is an important consideration when deciding which tax regime to opt for.

Is there a maximum limit on how much I can donate and claim under 80G?

There is no fixed upper limit on the donation amount itself. However, for donations in Category 3 and Category 4, the deductible amount is capped at 10% of your Adjusted Gross Total Income. Any donation beyond this threshold does not qualify for the deduction in those categories.

Can an NRI claim deduction under Section 80G?

Yes. NRIs can claim deduction under Section 80G for donations made to eligible institutions in India. However, donations to overseas or foreign charitable trusts are not eligible for this deduction, even if the donor is a resident Indian.

How do I verify if an NGO is registered under 80G?

You can verify an NGO’s 80G registration by visiting the Income Tax Department’s e-filing portal at incometaxindia.gov.in. Navigate to the ‘Verify NGO/Tax Exemption’ section and search by name or registration number.

Does donating in kind (clothes, food, medicines) qualify for 80G deduction?

No. Donations in kind, whether food, clothing, medicines, equipment, or any other non-monetary contribution, do not qualify for deduction under Section 80G. Only monetary donations made through cash (up to Rs. 2,000) or banking channels such as cheque, NEFT, UPI, or demand draft are eligible.

What is Form 10BE and why is it important?

Form 10BE is a certificate issued by the NGO or charitable institution to the donor. It was introduced after Budget 2021 to replace simple stamped receipts for the purpose of ITR filing. It contains the Donation Reference Number (DRN) and must be furnished while filing your Income Tax Return to claim the 80G deduction.

Can a company or business claim 80G deduction?

Yes. Corporate entities, companies, partnerships, and firms can all claim deduction under Section 80G for donations made to eligible institutions. For companies under the new corporate tax regime, the applicability should be verified with a tax consultant.

Conclusion: Give with Purpose, Save with Intent

Donating to a cause you believe in is one of the most rewarding financial decisions you can make. Section 80G of the Income Tax Act ensures that your generosity does not go unrewarded in a monetary sense either.

By donating to a certified NGO such as Smile Foundation India, you accomplish three things at once: you support the education and healthcare of underprivileged children, you reduce your taxable income legally, and you contribute to building a more equitable India.

The process is straightforward. Choose a registered 80G organization, donate via a banking channel, collect your Form 10BE receipt, and claim your deduction while filing your ITR. It takes minutes but creates change that lasts a lifetime.

Make a Difference. Save Tax. Sponsor a Child Today.

Smile Foundation India is a 12A and 80G certified non-profit. Your donation is 50% tax deductible. Visit smilefoundationindia.org to donate and download your 80G receipt instantly.

This article was reviewed for factual accuracy against the Income Tax Act, 1961, CBDT circulars, and official guidelines published by the Income Tax Department of India. It is intended for general informational purposes. For personalized tax advice, consult a certified Chartered Accountant or tax advisor.

Categories
Smile

Taking Care of the Elderly Through Specialised Health Camps

Taking Care of the Elderly Through Specialised Health Camps

They dedicated all their lives for their children, providing them the best of education and lifestyle they could. And now when they need their children the most, they have been left to take care of themselves, on their own. “I have not been able to sleep properly due to the pain in my left arm”, said a 60 year old Shanti Devi. When asked about her family, she said she had two sons and both of them have moved to the city. They come home sometimes and bring me a few things. She said, “I am happy for them”, smiling and wiping off her tears.

 

This is just one of the many heart touching stories we came across during the several health and support camps organized for senior citizens as part of Smile Foundation’s healthcare projects across India. Hundreds turned up to avail the healthcare services, but in addition to imminent medical attention, what they needed the most was company – someone who would listen to them, say a kind word, hold their hand, and show just a little bit of love and care. Old age, coupled with poverty, neglect and loneliness is no lesser ailment for the less privileged elderly than the many health torments that they are bound to live with day and night. While in the prime of their lives, they struggled hard to ensure that their children do not have to sleep hungry, they have been left alone in an age when they are even unable to work for a living.

 

But you would not find them complaining. While some of them find solace in the company of their life partners who continue to be by their side despite time and age, others are determined to find an independent source of livelihood. They clearly do not wish to be an unwanted burden on their children, wanting nothing but some love and affection from them.

 

“Cataract had made my life tough. I was missing out on the small joys of my life. After a small surgery and a couple of visits at the doctor, my vision restored and once again, my life has become colourful. I only wish to see my children once more.” A grandfather to two kids, Shantaram had developed cataract in both his eyes. Due to lack of awareness and means to visit a health facility, he had attributed his vision loss to old age and had no hope that he could ever see again properly. Smile Foundation’s cataract camp in Bilaspur, Himachal Pradesh, came as a ray of hope in his life. He says Smile Foundation has not only given back his vision, but also his happiness.

 

The elderly turned out in great numbers for the special cataract camp in Bilaspur

Smile Foundation had launched an initiative to provide the minimum healthcare provisions to the senior citizens in Bilaspur, Himachal Pradesh. Under the programme, a special eye cum cataract detection camp was organized in the area. In this camp, patients were subjected to eye tests and screening for cataract. The camp was attended by more than 400 people from different villages and majority of them were senior citizens having vision problems due to old age. Post screening, 180 patients, including both men and women, were identified for cataract surgery. These patients were counseled on the causes of the eye ailment they were suffering from and the treatment/surgery needed to restore their vision. All the identified patients underwent cataract surgeries successfully. To ensure full recovery, the patients were also explained the precautions they need to follow and were also provided the necessary medicines.

 

The camp gave a new hope to the elderly who have to earn their own livelihood. With corrected vision they will now be able to resume work and be independent. While many of the people were not even aware that cataract was treatable, others were simply negligent. Lack of awareness about the causes of cataract, its symptoms and treatment is a major factor that has led to an increase in the number of cataract patients in areas such as Bilaspur, particularly among the aged. Hence a major goal of Smile Foundation when organizing such camps was also to spread awareness among the community.

 

Another Smile Health Camp was organized in Gurgaon especially for the senior citizens. The camp was attended by both men and women. Old age leads to many health problems that are worsened by lack of awareness and neglect. Majority of the senior citizens who turned up for the camp were either living on meager incomes or with their families and had no funds for diagnosis and treatment.

 

A dedicated team of volunteers went from door to door to pick up the elderly from the identified slums and villages in the area, and after the camp ensured to drop them back to their homes safely. The team of doctors present at the camp not only performed screening tests on the attendees, but also explained ways in which they can take better care of themselves with minimum efforts. Free consultation along with the essential medication was provided to the beneficiaries.

 

Smile Foundation considers it a privilege to be able to take care of the health of elderly and aid them in any way which can reduce their pain and suffering. Senior Citizens for one of the most vulnerable sections of our society, along with women and children, and Smile Foundation will continue its efforts to bring quality healthcare to their doorsteps. The health and well being of the society’s aged should not just be considered a responsibility of their children, the society as a whole should come forward to become the supporting pillar for the elderly.

 

To know more about Smile Foundation’s education programme, please visit our website.

 

 

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