Under section 80G we can claim 100% or 50% deduction but by following the rules made by Income tax department. The following taxpayer can claim a deduction under this section 80G : Individuals Companies Firms Hindu Undivided Firm (HUF) Non-Resident Indian (NRI) Any other person List of Donations eligible for 50% deduction subject to 10% of adjusted gross total income : 1) Any other fund or institution satisfies the conditions mentioned in Section 80G(5). 2) Government or any local authority, to