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of <h1>Clause 100: 30% Tax on Anonymous Donations Over 5% of Total or 1 Lakh for Non-Profits</h1> Clause 100 of the Direct Taxes Code, 2010, addresses the taxation of anonymous donations received by non-profit organizations. If a non-profit's total income includes anonymous donations, a 30% income tax is levied on donations exceeding the greater of 5% of total donations or one lakh rupees. This tax applies even if the donation is designated for the organization's corpus. No deductions are allowed for expenses related to anonymous donations. An 'anonymous donation' is defined as a contribution without a recorded identity of the donor, including their name and address.
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