Donations to specified funds and institutions: entitlement to full or partial income-tax deduction and approval requirements. Deduction under Section 80G allows taxpayers to claim full or 50% income-tax deductions for monetary donations to specified funds and institutions, subject to qualifying limits, documentation and approval requirements. Eligible donees must satisfy conditions on charitable purpose, registration, non-transferability of assets to non charitable uses, separate accounting for business income, reporting obligations and issuance of donor certificates. Donations are subject to a cash-payment ceiling, capped aggregate limits related to adjusted gross total income, and inability to claim the same sum under other provisions; donees must apply for initial or renewed approval under prescribed timelines and may receive provisional approval.