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• Donations to the Prime Minister's Relief Fund or the National Defence Fund: These are typically 100% deductible, meaning the entire donation amount is eligible for 80G deduction.
• Donations to certain charitable institutions and religious trusts: These can include donations to organizations focusing in areas like education, healthcare, poverty alleviation, and preservation of art and culture. The 80G deduction percentage may vary, often being 50% of the donation amount.
• Donations for renovation or repair of notified temples, mosques, gurudwaras, churches, or other places of worship: These may also be eligible for 80G deduction, often at 50% of the donation amount.

Types of 80G Deduction:

80G deductions be broadly categorized into two types:

• 100% Deduction without Qualifying Limit: Donations to certain funds, like the Prime Minister's Relief Fund or the National Defence Fund, qualify for a 100% deduction. This means the entire donation amount is deductible from your taxable income, without any qualifying limit.
• 50% Deduction with or without Qualifying Limit: Donations to many charitable institutions and trusts qualify for a 50% deduction. Some of these may have a qualifying limit, meaning the deduction is limited to a certain percentage of your adjusted gross income. Others may not have a qualifying limit.