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Query on 80G exemption on Corpus Donation

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(Querist)
27 March 2026 Kindly advise whether 80G exemption is available if Donation is given as Corpus funds. What is the Basic difference between Donation for Corpus and Normal Donation . Please explain in details with Income tax sections etc
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Aashok Kumar Sharma

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Aashok Kumar Sharma (Expert)
27 March 2026 • ✔️ 80G deduction is available for both corpus and normal donations
• ✔️ Corpus donation = capital contribution with specific direction (Sec 11(1)(d))
• ✔️ Normal donation = regular income of trust (Sec 11)
• ✔️ Key difference is usage & tax treatment for trust, not for donor deduction
• ⚠️ Proper documentation (donor direction + receipt wording) is critical
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