Donation deduction eligibility: employer certificate confirming salary deduction enables employee claim of 80G deduction on donations.
Employees may claim a deduction under 80G where the employer provides a certificate stating the contribution was made from the employee's salary account; that employer statement operates as the operative documentary basis for the employee's deduction claim even if the donation receipt is in the employer's name.

Deduction under 80G requires a stamped receipt showing the trust's registration number and valid registration on donation date.
Deduction u/s. 80G requires a stamped receipt evidencing the donation that records the trust's registration number for 80G, and the trust's registration must be valid on the date the donation is made; lacking validity or the registration number on the receipt affects entitlement to the deduction.

Deductibility of donations: eligibility hinges on whether the recipient trust meets qualifying donee and compliance requirements.
Whether donations to foreign trusts qualify for deduction under section 80G is a focused eligibility question hinging on whether the recipient trust is a qualifying donee and whether its registration, recognition, domicile or jurisdictional status and accompanying documentary proof and procedural compliance satisfy the statutory conditions for claiming a deduction.