Donations Eligible for 100% Deduction Without Qualifying Limit National Defence Fund set up by the Central Government Prime Minister’s National Relief Fund National Foundation for Communal Harmony An approved university/educational institution of National eminence Zila Saksharta Samiti constituted in any district under the chairmanship of the Collector of that district Fund set up by a State Government for the medical relief to the poor National Illness Assistance Fund National Blood Transfusion Council or to any State Blood Transfusion Council National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation, and Multiple Disabilities National Sports Fund National Cultural Fund Fund for Technology Development and Application National Children’s Fund Chief Minister’s Relief Fund or Lieutenant Governor’s Relief Fund with respect to any State or Union Territory The Army Central Welfare Fund or the Indian Naval Benevolent Fund or the Air Force Central Welfare Fund, Andhra Pradesh Chief Minister’s Cyclone Relief Fund, 1996 The Maharashtra Chief Minister’s Relief Fund during October 1, 1993 and October 6, 1993 Chief Minister’s Earthquake Relief Fund, Maharashtra Any fund set up by the State Government of Gujarat exclusively for providing relief to the victims of the earthquake in Gujarat Any trust, institution or fund to which Section 80G(5C) applies for providing relief to the victims of the earthquake in Gujarat (contribution made during January 26, 2001, and September 30, 2001) or Prime Minister’s Armenia Earthquake Relief Fund Africa (Public Contributions – India) Fund Swachh Bharat Kosh (applicable from FY 2014-15) Clean Ganga Fund (applicable from FY 2014-15) National Fund for Control of Drug Abuse (applicable from FY 2015-16)
5. Donations Eligible for 50% Deduction Without Qualifying Limit Jawaharlal Nehru Memorial Fund Prime Minister’s Drought Relief Fund Indira Gandhi Memorial Trust Rajiv Gandhi Foundation