{"id":17112,"date":"2026-06-20T19:27:21","date_gmt":"2026-06-20T19:27:21","guid":{"rendered":"https:\/\/www.smilefoundationindia.org\/blog\/?p=17112"},"modified":"2026-06-23T19:30:27","modified_gmt":"2026-06-23T19:30:27","slug":"donate-online-ngo-india-80g","status":"publish","type":"post","link":"https:\/\/www.smilefoundationindia.org\/blog\/donate-online-ngo-india-80g\/","title":{"rendered":"How to Donate Online to an NGO in India and Get 50% Tax Exemption Under Section 80G"},"content":{"rendered":"\n

You can donate online<\/strong> to a registered NGO in India in under five minutes \u2014 and if you file taxes under the old regime, you can claim a deduction of up to 50% of your donated amount under Section 80G of the Income Tax Act. All you need is a secure payment method, your PAN number and a Form 10BE certificate from the NGO after you donate.<\/p>\n\n\n\n

This guide walks you through exactly how the process works, from choosing a trusted NGO to claiming your tax benefit at the end of the year.<\/p>\n\n\n\n

\"CSR<\/figure>\n\n\n\n

Why Online Donation Is the Easiest Way to Give in India<\/strong><\/h2>\n\n\n\n

Digital giving has become the default mode of charitable contribution in India, and for good reason.<\/p>\n\n\n\n

UPI now accounts for 57% of all payment transactions in India, surpassing even cash at 38%, according to a Finance Ministry commissioned study. NPCI data for February 2026 recorded 20.39 billion UPI transactions in a single month \u2014 a 27% year-on-year increase. Charitable giving has followed this shift. Donors today can contribute to a cause in seconds, receive an automated receipt and track how their funds are used \u2014 all from a mobile phone.<\/p>\n\n\n\n

For NGOs, digital donations are also faster and more cost-efficient to process than offline contributions, meaning more of your money reaches the cause you care about.<\/p>\n\n\n\n

The shift is not just about convenience. Online donations leave a clear, traceable record which matters when you need to claim a tax deduction at the end of the financial year.<\/p>\n\n\n\n

What Is Section 80G and How Does the 50% Tax Exemption Work?<\/strong><\/h2>\n\n\n\n

Section 80G of the Income Tax Act, 1961<\/a> allows taxpayers to claim a deduction on donations made to approved charitable institutions and government funds. Depending on the type of organisation you donate to, the deduction can be either 50% or 100% of the donated amount.<\/p>\n\n\n\n

For most registered NGOs, including those working in education, health, livelihoods and women’s empowerment, the applicable deduction is 50% of the donation amount, subject to a qualifying limit of 10% of your Adjusted Gross Total Income (AGTI).<\/p>\n\n\n\n

Here is what that looks like in practice. If your AGTI is Rs 10 lakh and you donate Rs 20,000 to a qualifying NGO, the eligible deduction is Rs 10,000 (50% of Rs 20,000), provided that amount does not exceed Rs 1 lakh (10% of Rs 10 lakh). Your taxable income is reduced by Rs 10,000 as a result.<\/p>\n\n\n\n

Donations to certain government funds, such as the PM National Relief Fund and the National Defence Fund, qualify for a 100% deduction without any upper limit. Always check an NGO’s specific deduction category before donating if the tax benefit is part of your decision.<\/p>\n\n\n\n

One important update for FY 2025-26: from Tax Year 2026-27 onwards, Section 80G will be governed by Section 133 of the new Income Tax Act 2025, with the same substantive rules. For filings in the current year, Section 80G continues to apply as before.<\/p>\n\n\n\n

Who Can Claim the 80G Deduction?<\/strong><\/h3>\n\n\n\n

The deduction is available to a wide range of taxpayers, including:<\/p>\n\n\n\n

    \n
  • Resident individuals and salaried employees<\/li>\n\n\n\n
  • Hindu Undivided Families (HUFs)<\/li>\n\n\n\n
  • Companies and partnership firms<\/li>\n\n\n\n
  • NRIs holding an Indian passport, provided they have taxable income in India and donate in Indian rupees<\/li>\n<\/ul>\n\n\n\n
    \n
    \n 80G ELIGIBILITY<\/span>\n

    Who Can Claim the 80G Deduction?<\/h2>\n

    \n The deduction is available to a wide range of taxpayers.\n Select a category to explore eligibility.\n <\/p>\n <\/div>\n\n

    \n\n
    \n
    \ud83d\udc68\u200d\ud83d\udcbc<\/div>\n

    Individuals<\/h3>\n

    Resident individuals and salaried employees.<\/p>\n Eligible<\/span>\n <\/div>\n\n

    \n
    \ud83c\udfe0<\/div>\n

    HUFs<\/h3>\n

    Hindu Undivided Families can claim deductions under Section 80G.<\/p>\n Eligible<\/span>\n <\/div>\n\n

    \n
    \ud83c\udfe2<\/div>\n

    Companies & Firms<\/h3>\n

    Registered companies and partnership firms can claim eligible deductions.<\/p>\n Eligible<\/span>\n <\/div>\n\n

    \n
    \ud83c\udf0d<\/div>\n

    NRIs<\/h3>\n

    \n NRIs holding an Indian passport with taxable income in India\n and donations made in INR.\n <\/p>\n Eligible<\/span>\n <\/div>\n\n <\/div>\n\n

    \n
    \u26a0\ufe0f<\/div>\n
    \n Important:<\/strong>\n Section 80G deductions are available only under the\n Old Tax Regime.<\/strong>\n <\/div>\n <\/div>\n<\/section>\n\n\n\n

    One critical condition applies to all of the above. Section 80G deductions are only available under the old tax regime. If you have opted for the new tax regime under Section 115BAC, which has been the default since AY 2024-25, you cannot claim an 80G deduction, even if you donate to a valid NGO. If claiming this deduction matters to you, make sure to explicitly opt for the old regime when filing your return.<\/p>\n\n\n\n

    How to Get Your 80G Tax Receipt After Donating<\/strong><\/h3>\n\n\n\n

    This is where many donors miss a step that can cost them their deduction.<\/p>\n\n\n\n

    Since FY 2021-22, the Income Tax Department verifies all 80G claims against information filed independently by the NGO. The process works like this:<\/p>\n\n\n\n

      \n
    • The NGO files Form 10BD<\/strong> (a Statement of Donations) with the Income Tax Department, listing each donor’s name, PAN and amount donated.<\/li>\n\n\n\n
    • Based on that filing, the NGO generates and issues Form 10BE<\/strong> \u2014 your official donation certificate under Rule 18AB of the Income Tax Rules.<\/li>\n\n\n\n
    • When filing your ITR, you enter the donation details in Schedule 80G. The department matches your claim against the NGO’s Form 10BD submission.<\/li>\n<\/ul>\n\n\n\n

      If the numbers do not match, or if you do not have Form 10BE, your deduction may be disallowed, even if your donation receipt appears valid. Always ask the NGO for Form 10BE before you file. The due date for NGOs to file Form 10BD for FY 2025-26 is 31 May 2026.<\/p>\n\n\n\n

      You will also need your PAN registered correctly with the NGO at the time of donating, since Form 10BE is generated against your PAN. A small error here can create a mismatch that delays your claim.<\/p>\n\n\n\n

      Step-by-Step Guide to Donating Online to an NGO in India<\/strong><\/h2>\n\n\n\n

      The process is straightforward once you know what to look for.<\/p>\n\n\n\n

      Choosing a Secure and Trusted NGO<\/strong><\/h3>\n\n\n\n

      Not every organisation that accepts donations online is legitimate. Before donating, verify the following:<\/p>\n\n\n\n

        \n
      • Darpan registration<\/strong> \u2014 the NGO should have a Unique ID on the NITI Aayog’s NGO Darpan portal at ngodarpan.gov.in<\/li>\n\n\n\n
      • 12A registration<\/strong> \u2014 confirms the NGO’s income is tax-exempt and used for charitable purposes<\/li>\n\n\n\n
      • 80G registration<\/strong> \u2014 confirms your donation is eligible for a tax deduction; verify the current validity on the Income Tax Department’s portal at incometaxindia.gov.in<\/li>\n\n\n\n
      • Published annual reports<\/strong> \u2014 a credible NGO publishes audited financial statements showing how funds are used<\/li>\n<\/ul>\n\n\n\n
        \n
        \n BEFORE YOU DONATE<\/span>\n

        Run a Trust Check<\/h2>\n

        \n Not every organisation accepting donations online is legitimate.\n Verify four key credentials before you contribute.\n <\/p>\n <\/div>\n\n

        \n\n
        \n\n
        <\/div>\n\n
        \n\n \n Trust Score\n <\/span>\n\n
        \n\n \n 0\n <\/span>\n\n \n %\n <\/span>\n\n <\/div>\n\n <\/div>\n\n<\/div>\n\n \n \n \n \n \n <\/svg>\n\n
        \n
        \n
        \ud83c\udd94<\/div>\n

        Darpan Registration<\/h3>\n

        \n Verify the NGO has a valid Unique ID on the NGO Darpan portal.\n <\/p>\n <\/div>\n <\/div>\n\n

        \n
        \n
        \ud83d\udcdc<\/div>\n

        12A Registration<\/h3>\n

        \n Confirms charitable status and tax-exempt operations.\n <\/p>\n <\/div>\n <\/div>\n\n

        \n
        \n
        \ud83d\udcb0<\/div>\n

        80G Registration<\/h3>\n

        \n Ensures donations qualify for tax deductions.\n <\/p>\n <\/div>\n <\/div>\n\n

        \n
        \n
        \ud83d\udcca<\/div>\n

        Annual Reports<\/h3>\n

        \n Audited financial reports showing how funds are used.\n <\/p>\n <\/div>\n <\/div>\n\n <\/div>\n<\/section>\n\n