What types of charitable donations are tax-deductible in India?

Under Section 80G of the Income Tax Act, 1961, donations made to certain approved charitable organizations and funds are eligible for tax deduction. These include donations to the Prime Minister’s National Relief Fund, National Defence Fund, approved university/educational institutions, religious organizations, and NGOs working for specific causes like poverty alleviation, environment protection, etc. The deductible amount may vary from 50% to 100% of the donated sum, depending on the organization. Finance Act 2025 has expanded the list of eligible donees to include certain sports associations and skill development funds.