How Section 80G Works: A Donor’s Guide to Tax-Deductible Giving in India

Every year, thousands of Indians want to give — and hesitate, because the tax side feels complicated. It isn’t. Here is exactly how Section 80G of the Income Tax Act works when you donate to a registered education NGO like Students & Schools Foundation, in plain language.

What Section 80G actually gives you

When you donate to an NGO holding a valid 80G certificate, you can deduct 50% of your donation amount from your taxable income. Donate ₹10,000 to SSF, and ₹5,000 comes off your taxable income for that financial year. If you’re in the 30% tax bracket, that’s roughly ₹1,500 back — meaning your ₹10,000 gift effectively costs you ₹8,500, while a school receives the full ₹10,000.

The three things your donation must have

First — a valid 80G receipt. The NGO must issue a receipt showing its name, address, PAN, 80G registration number, your name, and the amount. SSF issues 80G receipts within 24 hours of every donation.

Second — a non-cash payment for amounts above ₹2,000. Cash donations above ₹2,000 do not qualify for the deduction. UPI, cards, net banking, and bank transfer all qualify — which is why SSF processes donations through Razorpay.

Third — Form 10BE. Since FY 2021–22, NGOs report donations to the Income Tax Department and issue donors a Form 10BE certificate. This is what you reference when claiming the deduction in your ITR. SSF provides this to every donor for the relevant financial year.

How to claim it in your ITR

Claim the deduction under Schedule 80G when filing. You’ll need the NGO’s PAN and 80G registration details from your receipt, and your Form 10BE. Most tax-filing platforms have a dedicated 80G section — it takes about two minutes. (This is general information, not tax advice — for your specific situation, confirm with your tax advisor.)

Why this matters more when you give to government schools

Private philanthropy in India often flows to causes that are already well funded. Government schools — where over 250 million Indian children study — are chronically not. When you donate to SSF, ₹500 provides school supplies for one child, ₹10,000 funds an AI literacy workshop for 50 students, and ₹1,00,000 transforms an entire government school.

SSF is a registered public charitable trust, 80G and 12A certified, CSR-eligible under Schedule VII of the Companies Act, and registered on NITI Aayog Darpan. Every donation is documented, and utilisation reporting is standard practice — you can see where your rupee went.

Give before March 31st

The 80G deduction applies to the financial year in which you donate. A donation made on March 31st counts for that year; April 1st starts the next. If you’re planning your tax-saving investments, a donation is the one instrument that saves you tax and puts a child in a working classroom.

Donate now — 80G receipt within 24 hours.

Questions about receipts, Form 10BE, or CSR donations? Write to info@studentsandschoolsfoundation.org.