Fundraising guide · 9 min read
80G Receipts for Alumni Donations: What Schools, Colleges and Alumni Associations Should Know
By CA Shrenuj Jalan, Founder, Connect My Alumni · Updated on
What is an 80G receipt and why do alumni ask for one?
Section 80G of the Income-tax Act, 1961 allows a taxpayer to claim a deduction for eligible donations made to approved charitable entities and certain funds. When an alumnus donates to their school or college, the first question is often ‘Will I get 80G?’ What they are really asking is whether the receiving entity holds a valid 80G approval and will provide the documentation they need when filing their return.
For an alumni office, getting this right is part of donor stewardship. A donor who receives clear, accurate documentation on time is far more likely to give again than one who has to chase the accounts department for months.
Official sources: Income Tax Department: 12A/12AB and 80G
Who can issue 80G receipts: the institution or the alumni association?
Only the legal entity that holds the 80G approval can provide 80G documentation, and only for money it actually received. In practice there are three common set-ups, summarised below.
| Set-up | Who receives the money | Who issues receipts | Points to check |
|---|---|---|---|
| Institution’s trust or society runs the appeal | Institution’s trust or society | Institution’s trust or society | Is its 80G approval valid for the current period? |
| Registered alumni association with its own 80G | Alumni association | Alumni association | Association’s own registrations, books and filings |
| Alumni association collects on behalf of the institution | Should go directly to the institution’s account | Institution | Avoid routing money through the association’s or members’ accounts |
| Informal alumni group (unregistered) | Not recommended | Cannot issue 80G receipts | Register the association or route gifts to the institution |
Official sources: Income Tax Department: 12A/12AB and 80G
What should every donation record contain?
Good receipting starts with good data at the point of donation. If your campaign form captures the right details, the year-end statement and donor certificates become a straightforward export rather than a scramble. The fields below are commonly needed; confirm the current requirements with your chartered accountant.
- Donor’s full name as on PAN, and postal address
- Donor’s PAN (or other identification permitted by the rules)
- Amount, date and mode of payment (UPI, card, net banking, cheque, cash)
- Payment reference or transaction ID for reconciliation
- Type of donation, for example a general corpus donation or a specific-purpose donation, as your accountant classifies it
- Campaign or purpose, and the donor’s batch for your own reporting
- Consent for how you will use and store the donor’s personal data
How do Form 10BD and Form 10BE work?
Under the regime introduced from financial year 2021–22 under the 1961 Act, entities approved under section 80G file an annual statement of donations received (Form 10BD) on the Income Tax Department’s e-filing portal, and then generate and furnish a certificate of donation (Form 10BE) to each donor. Donors’ deduction claims are matched against what the entity reports, so errors in PAN or amount can cause a donor’s claim to be questioned.
Due dates, formats and procedures are prescribed by the Income Tax Department and may change, especially as the Income-tax Act, 2025 takes effect. Check the e-filing portal and current notifications each year rather than relying on last year’s process.
Official sources: Income Tax Department: 12A/12AB and 80G
Acknowledgement, receipt and certificate: what is the difference?
Institutions often use these words interchangeably, which confuses donors. It helps to separate the three documents and tell alumni which one to expect and when.
| Document | When | Purpose |
|---|---|---|
| Acknowledgement / thank-you | Immediately after payment | Confirms the gift was received; builds goodwill |
| Donation receipt | Shortly after the money is realised | Formal record from the receiving entity showing amount, date, mode and 80G details |
| Certificate of donation (Form 10BE under the 1961 Act) | After the entity files its annual statement | The document the Income Tax Department’s process expects donors to rely on |
Official sources: Income Tax Department: 12A/12AB and 80G
Common mistakes to avoid
These problems come up repeatedly when volunteer-run alumni bodies handle donations. Most can be prevented with a simple written process agreed with the accounts team before the first campaign.
- Promising 80G benefits without confirming the entity’s approval is valid for the relevant period.
- Collecting money in a committee member’s personal account and transferring it later.
- Accepting large cash gifts and then discovering they do not qualify for deduction.
- Missing PANs, or names that do not match PAN records.
- Issuing receipts from the alumni association for money the institution received, or vice versa.
- Accepting gifts from foreign sources without checking FCRA requirements.
Official sources: Income Tax Department: 12A/12AB and 80G · FCRA (Ministry of Home Affairs portal)
How software can help (and what it cannot do)
An alumni platform can capture donor details, payment references and consent at the moment of giving, send instant acknowledgements and give your accountant a clean export of every donation by campaign and date. Connect My Alumni’s donations module does this and links each gift to a verified alumni profile, which also makes thank-you messages and impact reports easier.
Software does not replace your accountant. The 80G statement and certificates are filed and generated through the Income Tax Department’s systems by the approved entity, and responsibility for their accuracy stays with that entity.
Official sources: Income Tax Department: 12A/12AB and 80G
Related: Donation campaigns and donor records · Alumni fundraising with UPI · Alumni fundraising guide · Connect My Alumni vs Vaave · Pricing
Important: this is not tax advice
This page is general information about common practice in India and is not tax or legal advice. Income-tax law, forms, thresholds and due dates change, and the Income-tax Act, 2025 may renumber or modify these provisions. Verify with the official source, the Income Tax Department, and consult a chartered accountant before issuing receipts or filing statements.
Sources
Frequently asked questions
Can an alumni association issue 80G receipts?
Only if the association is a registered entity holding its own valid 80G approval, and only for donations it received itself. Otherwise donations should go to the institution’s approved entity.
Do UPI donations qualify for 80G?
Non-cash modes such as UPI, cards and bank transfers are generally accepted, subject to the entity’s approval and other conditions. Verify current rules with the Income Tax Department.
Do we need the donor’s PAN?
The statement of donations requires donor identification, and PAN is the usual identifier. Collect it on the donation form to avoid chasing it later.
What are Form 10BD and Form 10BE?
Under the 1961 Act regime, Form 10BD is the approved entity’s annual statement of donations and Form 10BE is the certificate given to donors. Check the e-filing portal for current forms.
Is this tax advice?
No. It is general information. Verify with the Income Tax Department and consult a chartered accountant.
Official sources: Income Tax Department: 12A/12AB and 80G
Put this into practice
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