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<h1>From 1 April 2014, tax law disallows charitable donation deductions for cash contributions; only non-cash donations eligible for deduction</h1> From 1 April 2014, the provision amends the charitable donation deduction regime to disallow any deduction for contributions made in cash; only non-cash modes of contribution remain eligible for deduction under the specified corporate donation provision, so taxpayers cannot claim tax relief for sums contributed by cash to entities or funds qualifying under that section.