I have paid for a donation from my account to an organization that has 80G exemptions for its donations. However, the donation is made in my wife's name and the receipt has my wife's name. Can I claim 80G exemption for this donation?

1 Answer 1


As far as taxes are concerned, your wife made the donation, since her name is on the receipt.

I don't think the source of funds/mode of payment is relevant, as she could have used cash from your wallet.

Mode of Payment

A deduction can be claimed under section 80G only when the contribution is made to specified funds and institutions either via cheque or cash.

Effective from the assessment year 2018-19, a person can avail a maximum deduction of Rs 2,000 if the donation is made in cash. However, there is no maximum limit on the deduction amount if the payment is made via cheque or digital payment methods.


Documents Required

To avail, the deduction one must provide the standard receipt issued by the trust/donee entity as proof of the donation made. While taking the receipt, one must make sure that the receipt contains the name, address, Pan Number of the trust, the registration number of the trust, name of the donor and amount donated, written in words and figures. These details will be required at the time of filing ITR to claim deduction.


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