Account Number (PAN) of the trust, the name of the donor and the amount contributed. The registration number of the trust, issued by the Income-Tax Department under Section 80G, is a must for claiming tax benefit.
The government periodically releases a list of approved charitable institutions and funds that are eligible to receive donations that qualify for deduction. The list includes trusts, societies and corporate bodies incorporated under Section 25 of the Companies Act, 1956, as non-profit companies. The Income-Tax Department issues the registration number for a limited period of two years, which can be renewed. The registration number has to be printed on the receipt and also the validity period must be mentioned on it.