Donation limit to a Temple in the shape of Cash

This query is : Resolved

Venkateshwarlu Pulluri (Querist)
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22 April 2025 one of the trust is being constructing a temple at Ramagundam, for which they are in need of money to build construct said temple,

(1) can they accept cash
(2) what is the procedure of providing exemption certificate to donors for the donations given

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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22 April 2025 Cash donations ≤ ₹2,000 can be accepted for 80G claim.
Donations > ₹2,000 must be via cheque/bank transfer for 80G deduction.
80G approval is mandatory for donors to claim tax benefits.

For non 80G registered trust:
If cash donations are not anonymous and below ₹2 lakh per transaction, the trust can accept them. However, anonymous donations exceeding ₹50,000 may attract 30% tax.