Donation to AOP
No, unless the organization is registered under sec. 12A and obtained permission to get donation u/s. 80G IT act.
Check at the bottom for any exemption under sec. 80G.
or ask the Donee for any exemption availability for the donation given.
Only if the AOP holds 80G approval:
• Sec 80G allows a deduction only for donations to funds or institutions approved under Sec 80G(5) (or specifically listed funds). An AOP (association, club, informal group) without 80G approval doesn't qualify.
• Check for a valid 80G approval number (AAAAA…F2024…) on the receipt, and get Form 10BE. The donation must appear in the donee's Form 10BD for the claim to go through.
• Cash donations above Rs 2,000 aren't deductible. 80G is not available in the new regime.
• If the AOP is a political party (registered under the RP Act), 80GGC applies instead.
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