There are certain individual funds in India, donations to which are eligible for 100% deductions under section 80g. Donations made to the National Defence Fund (by the central government), PM’s National Relief Fund, National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation, and Multiple Disabilities, etc., or to any medical relief fund for the poor that is set up by a state government, approved educational institutions of national eminence, and many more have no limit and are donations entitled for 100% deduction under 80G.
Other donations entitled to a 100% deduction under 80G include those made to an approved local authority or to the government towards the promotion of Family Planning in India. These donations are however subject to a qualifying limit.
