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80G Tax Benefits of Donating for Tree Plantation

If you donate to an 80G-approved NGO such as Earthxway Foundation for tree plantation, and you file your return under the old tax regime, you can usually deduct 50% of the amount you give from your taxable income. The amount that qualifies is capped at 10% of your adjusted gross total income. Cash gifts above ₹2,000 don't qualify, and the deduction isn't available under the new tax regime. This guide explains each rule in plain English, using the Income Tax Department's own sources, including what has changed under the new Income-tax Act, 2025.

What Is Section 80G?

Section 80G of the Income-tax Act, 1961 lets you reduce your taxable income by part or all of what you donate to approved charitable funds and institutions. The Income Tax Department's deductions page lists four kinds of donation:

  • 100% without qualifying limit: Full amount. Typical examples: certain government funds, such as the Prime Minister's National Relief Fund.
  • 50% without qualifying limit: Half the amount. Typical examples: a few specified funds.
  • 100% with qualifying limit: Full amount, within the limit. Typical examples: funds named in the law, e.g. for family planning.
  • 50% with qualifying limit: Half the amount, within the limit. Typical examples: most approved NGOs and trusts, approved under Section 80G(5).

Donations to registered NGOs such as Earthxway Foundation fall in the last group: 50% with a qualifying limit. That's the case for most tree plantation donations to NGOs in India.

80G Under the New Income-tax Act, 2025

The Income-tax Act, 2025 came into force on 1 April 2026 and replaced the 1961 Act. The benefit still exists, but some section and form numbers have changed:

  • Law: Income-tax Act, 1961 up to 31 March 2026, and Income-tax Act, 2025 from 1 April 2026.
  • Deduction section: Section 80G up to 31 March 2026, and Section 133 from 1 April 2026.
  • NGO's statement of donations: Form 10BD up to 31 March 2026, and Form No. 113 from 1 April 2026.
  • Your donation certificate: Form 10BE up to 31 March 2026, and Form No. 114 from 1 April 2026.
  • New tax regime: Section 115BAC up to 31 March 2026, and Section 202 from 1 April 2026.

The core rules are the same: 50% for approved non-profits, the 10% qualifying limit, the ₹2,000 cash limit, and no deduction under the new regime. Most people still call it "80G", so we use that name throughout this post. The Income Tax Department's Form 113 and 114 FAQ sets out how the old forms map to the new ones.

The 10% Qualifying Limit, Explained

For donations in the "with qualifying limit" groups, the amount that qualifies can't be more than 10% of your adjusted gross total income (AGTI). Anything above that limit isn't deductible.

Your AGTI is your gross total income minus:

  • your other Chapter VI-A deductions (such as 80C and 80D), but not 80G itself;
  • long-term capital gains;
  • short-term capital gains taxed under Section 111A; and
  • certain special incomes, such as those under Section 115A.

So the 10% is worked out on your regular income after your other deductions, not on your salary before deductions.

How Much Tax Can You Save?

Example 1. Priya files under the old regime and her AGTI is ₹8,00,000. Her 10% limit is ₹80,000. She donates ₹10,000 to Earthxway Foundation for tree plantation. That's well within the limit, so she can deduct 50% of ₹10,000, which is ₹5,000. If she's in the 30% slab, that saves her about ₹1,560 in tax, including the 4% cess.

Example 2. Arjun's AGTI is ₹6,00,000, so his limit is ₹60,000. He donates ₹80,000. Only ₹60,000 qualifies, and his deduction is 50% of that, which is ₹30,000. The remaining ₹20,000 of his donation earns no deduction.

The rule of thumb: the deduction is 50% of the smaller of your donation and 10% of your AGTI. If you give to several kinds of fund in the same year, the calculation has more steps, so a tax adviser or your ITR utility can help.

Old Regime vs New Regime

80G is an old-regime deduction. If you choose the new regime (Section 115BAC for FY 2025-26, Section 202 from tax year 2026-27), you can't claim a deduction for donations at all. The new regime only allows a short list of deductions, such as the employer's NPS contribution, and charitable donations are not on that list.

So before you count on the tax benefit, check which regime you'll file under. The new regime is the default, so if you want the old regime and its deductions, you have to choose it. If you're on the new regime, your donation still plants trees. It just won't reduce your tax.

The ₹2,000 Cash Limit and Other Rules

  • Cash above ₹2,000 doesn't qualify. If you pay more than ₹2,000 in cash, you can't claim any deduction for it. Pay by UPI, card, net banking or cheque instead. Our donate page accepts these through a secure Razorpay checkout.
  • Only money counts. Donations in kind, such as saplings, tools or your time as a volunteer, are not deductible.
  • One deduction only. You can't claim the same amount under 80G and under another section as well.
  • The NGO's report decides your claim. Your deduction is allowed on the basis of the donation details the NGO reports to the Income Tax Department. That's why your PAN matters.

These points are covered in the Income Tax Department's 80G FAQ.

Form 10BE, Form 114 and Your PAN

Each year, the NGO files a statement listing all the donations it received (Form 10BD for FY 2025-26, Form No. 113 from tax year 2026-27). It must be filed by 31 May after the year ends. Once it's filed, each donor's certificate (Form 10BE, now Form No. 114) is generated and issued, and those details are used to check the deduction you claim in your return.

The statement can only include you if the NGO has your PAN. That's why our donate form asks for your PAN: without it, we can't report your donation, and you may not be able to claim the deduction.

How to Claim the 80G Deduction on a Tree Plantation Donation

  1. Check the NGO is 80G approved. Ask for its registration details, or look it up on the Income Tax Department's exempted institutions search.
  2. Donate by a traceable method. Use UPI, card, net banking or cheque, and avoid cash above ₹2,000.
  3. Give your correct PAN and name when you donate.
  4. Keep your receipt. Earthxway Foundation emails your 80G receipt after you donate.
  5. Collect your Form 10BE / Form 114 after the NGO files its annual statement.
  6. Claim it in your return under the old regime, in the 80G schedule, with the NGO's name, address, PAN and the amount.

For a wider checklist on picking a trustworthy NGO, see How to Choose a Trusted NGO to Donate to in India.

Donating to Earthxway Foundation for Tree Plantation

Earthxway Foundation is a Section 8 non-profit registered on NGO Darpan, with 12A, 80G and CSR-1 certifications. Donations to us are eligible for the 80G tax benefit. When you donate to plant trees, we email your 80G receipt. Tree gifts made through Gift Trees also come with an 80G receipt by email.

Your donation goes into native tree plantation at our sites. We've planted more than 55,700 trees so far, from Pune (Wagholi) to Nagpur and the wider Vidarbha region, and you can follow our projects on the Impact Map.

Please note: this article is general information, based on official Income Tax Department sources as of 23 October 2026. It isn't tax advice. Tax rules and limits can change, and your own deduction depends on your income, your regime and your other donations. Please consult a tax adviser or chartered accountant before you file.

Frequently Asked Questions

How much tax can I save by donating to a tree plantation NGO?

For most approved NGOs, including Earthxway Foundation, you can deduct 50% of your donation, as long as the qualifying amount stays within 10% of your adjusted gross total income. Your actual saving depends on your tax slab, and you only get it under the old tax regime.

Can I claim 80G under the new tax regime?

No. Deductions for donations are not allowed under the new tax regime (Section 115BAC for FY 2025-26, Section 202 of the Income-tax Act, 2025 from tax year 2026-27). You need to file under the old regime to claim them.

Is a cash donation eligible for 80G?

Only up to ₹2,000. Cash donations above ₹2,000 are not eligible for any deduction, so pay by UPI, card, net banking or cheque instead.

What is Form 10BE, and what is Form 114?

Form 10BE is the donation certificate issued after the NGO files its annual statement of donations in Form 10BD. From tax year 2026-27, under the Income-tax Act, 2025, these are Form No. 114 and Form No. 113. The statement is due by 31 May after the year ends.

Does Earthxway Foundation give an 80G receipt?

Yes. Earthxway Foundation is 80G approved, and your 80G receipt is sent to your email after you donate. Please enter your PAN when you donate so we can report your donation to the Income Tax Department.

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Questions about your receipt? Email info@earthxway.org or call +91 9552738757.