Donations to Tirumala Tirupati Devasthanams qualify for a tax deduction under Section 80G of the Income Tax Act, but most contributions get a 50 percent deduction subject to a qualifying limit, not the full 100 percent that many donors assume. One specific TTD medical scheme is the exception. And the whole benefit only exists if you file your return under the old tax regime.
The Standard Rate: 50 Percent With a Qualifying Limit
TTD’s charitable trusts sit in the Section 80G category that allows a 50 percent deduction capped by a qualifying limit.1Tirumala Tirupati Devasthanams. Sri Venkateswara Annaprasadam Trust The full 100 percent unrestricted rate is reserved by the government for funds tied to national emergencies, defense, and similar priorities.2Income Tax Department. FAQs on Section 80G
The math runs in two steps. First, calculate your qualifying limit, which is 10 percent of your adjusted gross total income. Then apply the 50 percent rate to whichever is lower: your actual donation or that limit.2Income Tax Department. FAQs on Section 80G
Adjusted gross total income is your gross total income minus all Chapter VI-A deductions except Section 80G itself, and excluding long-term capital gains, short-term capital gains taxed under Section 111A, and certain income under Sections 115A through 115AD.2Income Tax Department. FAQs on Section 80G
A worked example: say your adjusted gross total income is ₹10,00,000. Your qualifying limit is ₹1,00,000. Donate ₹80,000 to a TTD trust and the full ₹80,000 is within the limit, so your deduction is ₹40,000. Donate ₹2,00,000 and only the first ₹1,00,000 counts, giving you a ₹50,000 deduction. The remaining ₹1,00,000 yields no tax benefit at all.
The 100 Percent Exception: SBAVPS for SVIMS
One TTD-managed scheme qualifies for a full 100 percent deduction, but through a different section of the tax code. The Sri Balaji Arogyavaraprasadini Scheme, which funds the Sri Venkateswara Institute of Medical Sciences, is approved under Section 35(1)(ii). Donors with business income deduct the entire amount under that section. Donors earning salary or other non-business income get a 100 percent deduction under Section 80GGA instead.3Tirumala Tirupati Devasthanams. Sri Balaji Arogyavaraprasadini Scheme (SVIMS)
The minimum contribution is ₹1,000 or multiples of it. Anything less gets credited to the Srivari Hundi and loses its tax-deduction eligibility entirely.3Tirumala Tirupati Devasthanams. Sri Balaji Arogyavaraprasadini Scheme (SVIMS) For donors focused on tax efficiency, SBAVPS is the most favorable TTD channel.
You Must File Under the Old Tax Regime
Check this before anything else. Since assessment year 2024–25, the new tax regime under Section 115BAC is the default for individuals, Hindu Undivided Families, and certain other entities.4Income Tax Department. FAQs on New Tax vs Old Tax Regime Section 80G deductions do not exist under the new regime. You cannot claim them.2Income Tax Department. FAQs on Section 80G
To claim the deduction, opt out of the new regime and choose the old one when filing. Salaried employees should inform their employer before the financial year starts; others can choose at filing time. Compare both regimes before deciding. The old regime allows 80G along with deductions like 80C, while the new regime has lower base tax rates. Which one saves you more depends on your income and deduction profile.
Which TTD Payments Qualify
You have to direct your donation to a specific registered trust. The Sri Venkateswara Annaprasadam Trust, which funds the temple’s free meal program, explicitly issues income tax exemption certificates at the 50 percent rate under Section 80G.1Tirumala Tirupati Devasthanams. Sri Venkateswara Annaprasadam Trust TTD also operates other registered trusts covering healthcare, education, and child welfare, with donations eligible under Section 80G.5Tirumala Tirupati Devasthanams. Sri Venkateswara Sarva Sreyas Trust
Confirm the specific trust’s current 80G registration status on the TTD website or by calling TTD at 155257 before you donate. Registration periods expire and must be renewed, so a trust eligible last year may not be eligible today.
What Doesn’t Qualify
Cash placed in the temple hundi carries no registered trust receipt and cannot be claimed under Section 80G. Neither can payments for prasadam, arjitha sevas, or other religious services. These are treated as payments for services or anonymous offerings, not formal charitable donations. Only contributions routed through a registered TTD trust with a proper receipt are deductible.
Receipts and Form 10BE
The official donation receipt from the TTD trust needs to show the trust’s PAN, its registered name and address, the Section 80G registration number with validity period, and the amount and date of the donation. Online donors can generate and download it through the TTD donation portal. In-person donations should come with a physical receipt bearing the trust’s official seal.
You also need Form 10BE. This is a certificate the trust generates after it files Form 10BD, its statement of all donations received, with the Income Tax Department. Form 10BE carries your name, PAN or Aadhaar, the donation amount, payment mode, and a unique identification number. The department cross-checks what you claim on your return against what the trust reported in Form 10BD.6Income Tax Department. Form 10BE Any mismatch flags your return.
Make sure your PAN is correctly recorded on every donation document. The trust’s filings populate your Form 26AS and Annual Information Statement, and discrepancies between those automated records and your return can lead to the deduction being denied.
How to Claim the Deduction When You File
In your Income Tax Return, use Schedule 80G. Enter the trust’s name, address, PAN, and 80G registration number. The schedule has separate tables for each of the four donation categories. TTD trust donations belong in the table for contributions eligible for a 50 percent deduction subject to the qualifying limit. Putting the entry in the wrong table is a common error that causes the system to reject the deduction.
Two payment rules apply regardless of which trust you choose. Cash donations above ₹2,000 are ineligible for any Section 80G deduction. Pay by cheque, bank transfer, UPI, or another electronic method.2Income Tax Department. FAQs on Section 80G
Getting the numbers right matters. Under Section 270A, underreporting income (which includes inflating deductions) carries a penalty of 50 percent of the tax payable on the underreported amount, rising to 200 percent if the department treats the error as deliberate misreporting.7Income Tax Department. Section 270A
If You Are a US Taxpayer
You cannot claim a TTD donation on a US tax return. The IRS does not allow charitable contribution deductions for donations made directly to foreign organizations.8Internal Revenue Service. Charitable Contribution Deductions TTD is an Indian entity, so contributions are not deductible on a US return regardless of the amount or how you pay.
The only workaround is donating through a US-based 501(c)(3) that controls how funds are used abroad. Intermediaries like Charities Aid Foundation America offer “Friends Fund” structures that channel donations to vetted international organizations while issuing US tax-deductible receipts. These carry setup and annual fees, and you would need to confirm the specific TTD trust you want to support has been approved through such a program. If you have tax residency in both countries, the Indian Section 80G deduction may still apply to your Indian-source income on an Indian return, but it gives you nothing on the US filing.