Resource guide
80G Donation Receipt — Complete Guide for Temples and Trusts
Updated January 2025 · For temple committees, trust trustees and NGO administrators in India
Related: Receipt management · For trusts · Trustee responsibilities · Audit checklist · Pricing
What is Section 80G tax exemption?
Section 80G of the Income Tax Act, 1961 allows donors to claim a deduction on donations made to registered charitable institutions, temples and trusts. The deduction is either 50% or 100% of the donated amount depending on the institution's registration type. For a donor to claim this deduction, the institution must issue a valid 80G receipt — a document that proves the donation was made to a registered institution.
Which institutions must issue 80G receipts?
Any institution registered under Section 80G of the Income Tax Act must issue proper receipts to donors. This includes: registered charitable trusts under the Indian Trusts Act, temple trusts with 80G registration, NGOs and Section 8 companies with 80G approval, and religious institutions approved by the Commissioner of Income Tax (Exemptions). Without a valid 80G receipt, your donors cannot claim their tax deduction — and your institution's credibility suffers.
Mandatory fields on a valid 80G receipt
Under the Income Tax Rules, an 80G receipt must contain the following information. Missing even one field can invalidate the receipt and expose your institution to audit risk.
- 1. Full name and address of the donee institution
- 2. PAN of the institution
- 3. 80G registration number (e.g. CIT(E)/80G/2023/00142)
- 4. Validity period of the 80G registration
- 5. Donor's full name
- 6. Donor's complete address
- 7. Donor's PAN number (mandatory for cash donations above ₹2,000)
- 8. Amount of donation in figures
- 9. Amount in words
- 10. Date of donation
- 11. Mode of payment (cash / cheque / UPI / NEFT / RTGS)
- 12. Cheque number or transaction reference (for non-cash payments)
- 13. Sequential receipt number
- 14. Whether donation is for specific purpose or general corpus
Step-by-step: how to issue an 80G receipt
- 1
Collect donor details at the time of donation
Record name, address, PAN and payment mode when the donation is received. For UPI payments, note the transaction reference immediately.
- 2
Record the donation in your system
Enter the amount, category (general corpus or specific purpose) and all donor details in your receipt register or software.
- 3
Generate the receipt
The system auto-fills your institution's details, 80G registration number and assigns the next sequential receipt number.
- 4
Deliver to donor
Print and hand over the receipt, or send as PDF on WhatsApp or email. Always keep a copy in your receipt register.
Common 80G receipt mistakes that cause audit problems
Missing donor PAN
For cash donations above ₹2,000, PAN is mandatory. Receipts without PAN for such donations are invalid.
Non-sequential receipt numbers
The IT department expects sequential numbering. Gaps or duplicates raise red flags during audit.
Expired 80G registration number
Always check your 80G registration validity. Receipts issued after expiry are invalid.
Wrong institution address or PAN
Ensure your institution's details are always current. These must match your IT registration exactly.
No record of receipt issued
Every receipt must be logged. Issuing receipts without maintaining a register is a compliance failure.
Manual receipts vs receipt software — what's the difference?
| Manual / Paper | Sanstha ERP Software | |
|---|---|---|
| Time per receipt | 5–10 min | Under 60 seconds |
| Sequential numbering | Manual | Automatic |
| Donor PAN | Often missed | Mandatory field |
| Receipt register | Paper, loseable | Cloud, searchable |
| WhatsApp delivery | Not possible | One click |
| Audit risk | High | Low |
80G receipt guide — FAQ
A handwritten receipt can technically be valid if it contains all 14 mandatory fields listed above. However, maintaining sequential numbering, donor PAN records and a complete receipt register manually is extremely difficult and error-prone. Most chartered accountants recommend using dedicated software for 80G receipts to ensure compliance and reduce audit risk.
If your institution maintains a digital receipt register, you can reprint or resend any past receipt instantly. This is one of the key advantages of using receipt management software. With paper registers, a lost receipt may be impossible to recover — causing problems for both the donor and your institution at audit time.
Yes. UPI donations are fully eligible for 80G deduction. On the receipt, record the payment mode as 'UPI' and include the transaction reference number (12-digit UTR). Sanstha ERP captures this automatically when you enter the UPI transaction reference.
Under Indian tax law, financial records including donation receipts should be retained for at least 6 years from the end of the relevant financial year. Digital storage in a cloud system like Sanstha ERP ensures records are always available and never lost.
Yes. Sanstha ERP generates receipts that include all fields required under the Income Tax Rules — institution details, 80G registration number, donor PAN, sequential numbering, amount in words and figures, payment mode and transaction reference. These receipts are accepted by the Income Tax department and by chartered accountants for audit purposes.
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