—Guide
Form 10BD and 10BE: Donation Reporting for 80G Charities
What 80G-approved charities must report about donations, how Form 10BD and 10BE work, the deadlines and fees for late filing, and the donor data you need to collect.
Since 2021, donors' 80G deductions are verified against statements filed by the charity. That makes donation reporting a core compliance task for 80G-approved organisations. This guide explains the forms under the Income-tax Act, 1961; similar requirements continue under the Income-tax Act, 2025.
Form 10BD: Statement of Donations
80G-approved charities file a statement of donations received in the year, generally by 31 May after the year-end. It lists each donor's name, address, identification number (such as PAN), the amount, mode of receipt and type of donation.
Form 10BE: Donor Certificates
After filing Form 10BD, the charity downloads Form 10BE certificates from the portal and issues them to donors, also generally by 31 May. Donors use these to support their deduction claims.
Consequences of Not Filing
- A fee for each day of delay.
- Penalties for failure to file.
- Donors may be denied deductions, damaging donor relationships.
Data to Collect From Donors
- Full name and address.
- PAN, or another permitted identification number.
- Amount, date and mode.
- Whether the donation is corpus, specific-purpose or general.
Practical Tips
- Build PAN collection into donation pages and receipts.
- Reconcile donations in the books with the bank before filing.
- Handle revisions carefully if donor details were wrong.
- Remember cash donations above ₹2,000 don't qualify for deduction.
Getting Help
Think Filing prepares Form 10BD, issues 10BE certificates, and sets up donation record systems.