Sports donations under section 80G depend on genuine promotion, account maintenance, and restricted use of donated funds. Guidelines for notification under clause (c) of sub-section (2) of section 80G require the Central Government to be satisfied that an association or institution is engaged in control, supervision, regulation or encouragement of notified games or sports in India, has at least three years' record in developing sports infrastructure or promoting sports, does not distribute income to members except as grants to affiliated bodies, applies donations only for sports infrastructure or sponsorship in India, maintains regular accounts, files income-tax returns regularly, and is notified for specified assessment years up to three years.