What documents are required to claim tax deductions on charitable donations?

To claim income tax deductions for charitable donations under Section 80G, the donor must obtain a valid receipt from the approved donee organization. The receipt should mention the donor’s name, PAN number, donation amount, and the specific fund/trust to which the contribution was made. For donations above Rs. 20,000, a self-declaration may also be required, stating that the amount was not claimed as business expenditure. The CBDT Circular No. 7/2010 dated 27.10.2010 provides further guidelines on documentation requirements. As per Finance Act 2025, donations to certain new donees may require additional documentation.