All gifts are not qualified for conclusion of U/s 80g. Just those gifts certify which is made to certain establishments, beneficent organizations registered or specified under U/S 80g.
Organizations:-.a). A couple of Organizations of National importance, like, National Defense Fund, Executive’s National Relief Fund, Executive’s Dry spell Relief Fund and so on, are explicitly said in the Section 80g.
b). The Chief Commissioner of Earnings Tax can affirm organizations under this section. Prior Religious Organizations were explicitly not permitted to be enlisted U/s 80g. Nevertheless, those associations whose amount is not identified with spiritual exercises were allowed. Currently, those spiritual associations which utilized a sum not surpassing 5 % of its terrible wage towards spiritual exercise are furthermore certified to be enrolled.