80G receipts for temples: what each receipt must show

Last reviewed: November 2026. This guide is general information, not tax or legal advice.

From 1 April 2026 the Income-tax Act, 2025 replaced the Income-tax Act, 1961, and many section and form numbers changed. This guide uses the names most trusts know. Check the current section and form numbers with your chartered accountant before you file.

What the receipt should show

• Your trust: name, address and PAN.
• Your 80G approval: the approval or registration number (URN) and the period it is valid for.
• The receipt: a unique receipt number and the date.
• The donor: name, address, and PAN or Aadhaar. You need these to report the donation later.
• The donation: amount in figures and words, mode of payment (cash, cheque, bank transfer, UPI or card), and the reference number for non-cash payments.
• The purpose: whether it is a general donation or for the corpus.

Points that often go wrong

• Cash above ₹2,000: a donor cannot claim the deduction for a cash donation above ₹2,000. Ask for UPI, a card or a bank transfer for larger amounts.
• Donations in kind: rice, gold or other goods do not qualify for the 80G deduction, even though you should still record and acknowledge them.
• The receipt is not the final proof: donors claim the deduction on the certificate (Form 10BE) that you issue after filing your annual statement of donations (Form 10BD). Collect PAN or Aadhaar at the counter so the certificate can be issued.
• Gaps in receipt numbers: cancelled receipts should be kept and marked, not thrown away, so the series can be checked.

Keep your receipt books in order

Start a new receipt series each financial year. Keep cash and bank receipts in separate series if your accountant prefers it, and never reuse a number.