Sunday, 23 April 2023

Tax Benefit of Donations Set to Expire

 NGOs have been recognized as key actors in promoting social justice, human rights, and environmental sustainability, making their work essential for the creation of a more equitable and just society. The funding of NGOs is solely dependent on donations, which underscores the significance of contributions from individuals and organizations alike. To incentivize and encourage donations, the government has introduced 80G tax deduction, which has been instrumental in motivating individuals to contribute to the funding of NGOs.

In practice, two types of 80G deductions for NGOs have been observed. The first type allows for a 100% tax incentive of the donated amount when contributions are made to the Prime Minister's or Chief Minister's relief fund, which are primarily raised to aid individuals impacted by natural disasters. The second type pertains to non-governmental trusts or NGOs, where donors receive a 50% tax incentive of the donated amount. As highlighted earlier, NGOs operate in society with the objective of improving the lives of individuals and communities at large.

The government in the year 2020 implemented a new tax regime for individuals, companies, and other taxpayers. This regime requires taxpayers to pay taxes at a reduced rate by waiving all tax incentives and deductions, including those related to charitable donations. As a result, individuals who opt for the new tax regime will no longer receive any tax benefits for making donations. However, taxpayers still have the option to choose the old tax regime, where tax incentives for donations are allowed. Under the old regime, individuals who make donations to charitable organizations can claim deductions and receive tax benefits.

It is important to note that at present the new tax regime is not mandatory, and taxpayers can choose the regime that is most beneficial for them based on their financial situation and individual circumstances. For those who prioritize charitable giving and wish to receive tax benefits, the old tax regime may be the most appropriate choice.

The government is currently advocating for a new tax regime that is set to replace the existing tax structure. This new system aims to simplify the taxation process by eliminating multiple tax rate options and streamlining the tax-paying process for individuals and businesses.  It is anticipated that in the next couple of years, the old tax regime will be phased out, and taxpayers will be required to adopt the new tax regime.

Hence lack of any incentive, discourage many individuals from contributing to charitable causes, which could result in reduced funding for NGOs and PM & CM relief funds and this raise concerns on charitable donations.

The impact of reduced funding for these organizations could be severe, particularly considering the critical role they play in promoting social justice, human rights, and environmental sustainability. Many of these organizations operate on a shoestring budget and rely heavily on donations to support their operations and programs.

Moreover, PM & CM relief funds are crucial in providing aid and support to individuals and communities affected by natural disasters. The reduction of funding for these relief funds could have severe consequences for individuals and communities impacted by natural disasters, leaving them vulnerable and without necessary support.

In conclusion, the proposed abolition of the old tax regime could have significant consequences for charitable donations and the funding of NGOs and PM & CM relief funds. It is essential that policymakers consider the potential impacts of this change and explore alternative methods for incentivizing charitable giving and supporting these critical organizations.

 

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