When a donor gives money to your NGO, they expect two things: confirmation that their money was received, and a receipt they can use for their tax filing. For NGOs registered under Section 80G, issuing a proper donation receipt is not just good practice — it is a legal requirement that directly affects whether your donors can claim their tax deduction.
Yet many NGOs still issue receipts manually, send them weeks late, or use formats that are missing critical fields. This guide covers everything you need to know about sending 80G donation receipts the right way.
Why 80G Receipts Matter
Under Section 80G of the Income Tax Act, donors who contribute to an approved NGO can claim a deduction of 50% or 100% of their donation amount (depending on the category) while filing their income tax return. However, this deduction is only valid if the donor has a proper receipt from the NGO.
Since the introduction of Form 10BD (mandatory from FY 2021-22), the receipt serves as the donor's primary proof of donation until the Form 10BE certificate is generated by the Income Tax Department. If your receipt is incomplete or incorrect, your donor may face issues during ITR filing or assessment.
What Must an 80G Receipt Include?
Every 80G donation receipt must contain the following fields:
- NGO name and address — exactly as registered
- 80G registration number and validity period
- PAN of the NGO
- Receipt number — a unique serial number for audit trail
- Date of donation
- Donor name — as per their PAN card
- Donor PAN — mandatory for donations above Rs 50,000, recommended for all
- Donation amount — in both figures and words
- Mode of payment — cash, cheque, UPI, NEFT, card, etc.
- Whether the donation is in kind or in cash
- Declaration that the NGO is approved under Section 80G
- Authorised signatory — name, designation, and signature (or digital signature)
Common Fields That NGOs Miss
The most commonly missed fields are the 80G registration number validity period, the donor's PAN, and the mode of payment. All three are required for the receipt to be valid for tax purposes.
When Should You Send the Receipt?
Best practice is to send the receipt immediately — ideally within minutes of receiving the donation. For online donations (UPI, cards, net banking), there is no reason for any delay. For offline donations (cheques, cash), send the receipt within 24 hours of the amount being credited or received.
Delayed receipts cause two problems:
- Donors worry that their payment was not received, leading to support queries and anxiety
- During tax season (January-March), donors who have not received receipts may decide not to donate to your NGO again
How to Send Receipts — Channels and Formats
Email is the most common channel. Send the receipt as a PDF attachment — not as inline text in the email body. PDFs are easier for donors to save, print, and share with their chartered accountant. Use a clear subject line such as "Your donation receipt from [NGO Name] — Rs [Amount]".
In India, WhatsApp has a significantly higher open rate than email. Many donors — especially individual and retail donors — prefer receiving their receipt on WhatsApp. Send the PDF as a document attachment (not as an image) so the donor can easily forward it.
SMS with Download Link
For donors who do not use email or WhatsApp, send an SMS with a short link to download the receipt from your website or donor portal.
Physical (Postal) Receipt
Some institutional donors and older donors still prefer a physical receipt. Always send a digital copy first, and follow up with a printed version if requested.
Receipt Numbering and Record-Keeping
Maintain a sequential receipt numbering system. The format should include the financial year and a serial number — for example, DON/2025-26/00142. Never reuse receipt numbers. Keep a register (digital or physical) mapping each receipt number to a donation record.
This register is essential during:
- Income Tax assessments
- FCRA inspections (if applicable)
- Internal audits
- Form 10BD filing
Handling Special Cases
Anonymous Donations
You can accept anonymous donations, but these are not eligible for 80G deduction. You do not need to issue an 80G receipt for anonymous donations. However, maintain a record for your own accounting.
In-Kind Donations
Donations in kind (goods, equipment, property) are generally not eligible for 80G deduction. If you issue a receipt, clearly mark it as a non-monetary donation and state that it is not eligible for tax deduction under 80G.
Cancelled or Refunded Donations
If a donation is refunded, issue a cancellation note referencing the original receipt number. Update your records to reflect the cancellation so it is excluded from Form 10BD filing.
How Donateazy Handles Receipts Automatically
Donateazy generates and sends 80G-compliant donation receipts automatically:
- Instant generation: The moment a donation is confirmed, a PDF receipt is generated with all mandatory fields pre-filled.
- Multi-channel delivery: Receipts are sent via email and WhatsApp simultaneously — no manual intervention needed.
- Sequential numbering: Receipt numbers are auto-generated in the format you define, with no gaps or duplicates.
- Donor portal: Donors can log in and download all their past receipts anytime from their donor portal.
- Bulk receipts: For offline or imported donations, generate and send receipts in bulk with a single click.
Sending timely, accurate receipts is one of the simplest ways to build donor trust and ensure compliance. If your NGO is still sending receipts manually, consider switching to an automated system. Try Donateazy free and see how much time you save.