The ceiling of 80g deduction as per income tax act depends upon the nature of the recipient organization/fund. Donation to some specified funds like Prime Minister National Relief Fund attracts 100% deduction irrespective of the ceiling of amount. In case of donation to most of the registered ngo, the ceiling of deduction will be limited up to 50% of the total donation and also limited to 10% of the donor’s gross total income. Some particular organizations might have ceiling of 100% deduction with the same 10% ceiling of income. It is necessary for the taxpayers to find out the exact category of the recipient from the list prescribed.