Guide · Nonprofits
How to build an NGO donation page in India: 80G receipts, UPI and what donors need
A good NGO donation page in India lets a donor give in under a minute on a phone, usually by UPI or card through a payment gateway account in the NGO's own name. It asks only for what the receipt and tax reporting need (name, email, phone, PAN if they want the tax benefit, and address), states the NGO's registration and 80G approval details clearly, and emails a receipt immediately. From 1 April 2026 the 80G deduction sits in section 133 of the Income-tax Act, 2025, and the annual donation statement and donor certificate are now Forms 113 and 114 (previously 10BD and 10BE). Accept foreign donations only if the NGO holds FCRA registration, and only into its designated FCRA account.
Most people who decide to give to an NGO online make up their mind before they reach the donation page. What the page decides is whether they actually finish. A slow form, a payment link to a personal account, a missing tax receipt or a confusing "contact us to donate" message can lose a donor who was ready to give. This guide covers what an Indian NGO's donation page needs in 2026: payment options, the information to collect, the tax rules that changed on 1 April 2026, foreign donations, and the small details that build trust.
It is written for small and mid-sized registered NGOs, trusts and section 8 companies. It is not tax or legal advice. Your chartered accountant should confirm anything that affects your registration or returns.
What a donor needs from the page
A donor on a phone has four questions, usually in this order:
- Is this organisation real and trustworthy? They look for the registered name, registration details, a working contact, and signs that the money is well managed.
- What will my money do? One or two sentences about the programme the gift supports, in plain language.
- How do I pay, and is it safe? Familiar options such as UPI, cards and net banking on a secure page.
- Will I get a receipt, and can I save tax? A clear statement about the 80G approval and when the receipt and certificate arrive.
If the page answers all four above the fold on a phone and lets the donor pay without creating an account, you have done most of the work.
Payment options: UPI, gateways and bank transfer
Use a payment gateway account in the NGO's own name
Several Indian payment gateways onboard registered NGOs, trusts and section 8 companies. They usually ask for the registration certificate, the organisation's PAN, a bank account in the organisation's name and the authorised signatory's details. Shop around for fees and settlement times, and check whether the gateway supports the features listed below. Money must settle into the organisation's bank account, never a founder's or staff member's personal account. Donors notice, and so do auditors and CSR teams.
Make UPI the first option on mobile
Most Indian donors now pay by UPI on their phones. A gateway checkout that opens the donor's UPI app directly (or shows a QR code on desktop) is the fastest way to complete a gift. Cards and net banking should still be available, because some donors, especially larger and corporate donors, prefer them.
Recurring (monthly) giving
Monthly donors are valuable because they give predictably. Most gateways support recurring payments through UPI AutoPay, card mandates or e-NACH. RBI rules require the donor to approve the mandate, and debits above a value limit set by RBI need extra authentication each time, so set realistic expectations about how the debit will work. Offer a simple "give monthly" toggle rather than a separate page, and make cancellation easy. A clear cancellation route is fair to donors and reduces chargebacks.
Bank transfer and QR codes as backups
Some donors, particularly companies and older donors, prefer NEFT or RTGS. Show the account name, account number, IFSC and bank branch, and ask them to email the transaction reference with their PAN and address so you can issue a receipt. A static UPI QR code is handy for events and printed material, but it collects nothing about the donor. Treat it as a backup, never as the only way to give online.
The form: what to ask, and what not to
Every extra field loses some donors, so collect only what the receipt, the tax statement and your thank-you message need.
| Field | Why | Required? |
|---|---|---|
| Amount (with suggested amounts and an "other" box) | Suggested amounts speed up the decision | Yes |
| One-time or monthly | Lets regular donors set it up in one step | Yes, default one-time |
| Full name | Receipt and donor certificate | Yes |
| Instant receipt and the later donor certificate | Yes | |
| Mobile number | Payment confirmation and support | Usually |
| PAN | Needed for the annual donation statement if the donor wants the tax benefit | Only if they want a tax certificate |
| Address | Commonly included on receipts and in the statement; ask your accountant what you need | If they want a tax certificate |
| Citizenship confirmation | Protects NGOs that are not FCRA-registered | Yes, a single checkbox |
| Dedication or note | Nice for gifts in someone's memory | Optional |
Use a "I want a tax-saving certificate" checkbox that reveals the PAN and address fields only when ticked. This keeps the form short for donors who don't need it. Validate the PAN format (five letters, four digits, one letter) in the browser so typos are caught before payment.
Suggested amounts work best when they mean something. "₹1,500 pays for one month of tuition support" is more persuasive than a bare number, but only use cost figures from your own programme budget. Never invent impact numbers. Donors and funders do check.
80G and the new Income-tax Act: what to show and send
The Income-tax Act, 2025 came into force on 1 April 2026 and replaced the Income-tax Act, 1961. The deduction for donations that everyone knows as section 80G now sits in section 133 of the new Act. The related forms have also been renumbered:
| What it is | Old (1961 Act) | From 1 April 2026 | Deadline |
|---|---|---|---|
| Donation deduction for donors | Section 80G | Section 133, Income-tax Act, 2025 | Claimed in the donor's return |
| Statement of donations filed by the NGO | Form 10BD | Form 113 | 31 May after the tax year |
| Certificate of donation given to each donor | Form 10BE | Form 114 | 31 May after the tax year |
Because "80G" will stay in everyday use for a long time, your donation page can say something like: "Donations are eligible for tax deduction under section 80G of the Income-tax Act, 1961, now section 133 of the Income-tax Act, 2025." Check the exact wording with your accountant.
Show these details on the page
- The organisation's registered name, exactly as on its registration documents and bank account.
- The organisation's PAN.
- Its registration and 80G approval numbers, with the validity period. Approvals are time-limited, so update the page when they are renewed.
- Whether the deduction is 50% or 100%, if you know it applies to your organisation. Most registered NGOs fall under the 50% category, but confirm yours.
Two receipts, not one
Donors are often confused because they receive two documents. Explain it on the page and in the thank-you email:
- An instant payment receipt by email, as soon as the payment succeeds. It should include the receipt number, date, amount, payment mode, donor name and your registration details.
- The certificate of donation (Form 114), which you can generate only after filing your annual statement (Form 113) on the e-filing portal. It reaches donors after the year ends, by 31 May.
Two rules worth repeating on the page because donors often don't know them: cash donations above ₹2,000 are not deductible, and donations in kind are not deductible. Donors who have opted for the new tax regime generally cannot claim this deduction at all, which is worth a line in your FAQ so they aren't surprised.
Foreign donations and FCRA
This is where well-meaning NGOs get into real trouble. Under the Foreign Contribution (Regulation) Act, 2010, an organisation needs FCRA registration or prior permission before it accepts any foreign contribution. Since the 2020 amendment, foreign contributions must first be received in the organisation's designated "FCRA account" at the State Bank of India, New Delhi Main Branch, and must never be mixed with domestic funds.
For your website, that means:
- If you are not FCRA-registered: turn off international card payments in your gateway, add a required checkbox confirming the donor is an Indian citizen donating from an Indian source, and say clearly that you cannot accept foreign contributions. Some cases, such as Indian citizens living abroad, have specific rules, so point those donors to your team instead of guessing.
- If you are FCRA-registered: keep a separate route for foreign donations that settles only into the designated FCRA account, collects the donor details the bank must report, and is never routed through your domestic gateway account. Publish the details your registration requires, and keep the two donation flows visibly separate.
The Ministry of Home Affairs publishes FAQs on the FCRA portal. If you are unsure, read them, ask your accountant, and keep international payments switched off until you are sure.
Trust signals that make people finish
- Your own domain and HTTPS.
yourngo.org/donateon a secure page looks safer than a long link to a third-party form. If you still use a free email address, see our guide on domains and email. - Registration details near the button, not hidden in the footer.
- Recent proof of work. A short programme update with photos and dates, and links to your latest annual report and audited accounts. Our CSR-ready NGO website guide covers the documents in detail.
- A real contact. An email address on your domain and a phone or WhatsApp number that someone answers.
- Refund and cancellation policy. Payment gateways generally expect one, and it reassures donors about mistakes and monthly gifts.
- A privacy note. Say what you collect, why, and that you never sell donor data. India's Digital Personal Data Protection Act, 2023 applies to the personal data you collect, so keep only what you need and protect it.
After the payment: the thank-you page and email
The moment after a gift is the best time to build a relationship, and most NGO sites waste it on a bare "Payment successful".
- Thank-you page: thank them by name, confirm the amount, say when the receipt and the tax certificate will arrive, and offer one next step, such as sharing the page or following your updates.
- Instant email receipt: sent automatically from an address on your domain, with your registration details and a reply-to that reaches a person.
- A short update later: a few weeks later, tell donors what their gift helped do. This is the single most effective thing you can do for repeat giving.
- Records for 31 May: export gateway payments regularly and keep the PAN, address and receipt numbers in one sheet, so Form 113 is a filing exercise, not a hunt.
Design details that matter on a phone
- A "Donate" button in the header of every page, in a consistent colour.
- One short page with the form near the top, not a long story followed by a form at the bottom.
- Large tap targets, a numeric keypad for the amount and phone fields, and clear error messages next to the field.
- No pop-ups, auto-playing video or heavy sliders. They slow the page on mobile data and get in the way.
- Labels that stay visible (not just placeholder text), sufficient colour contrast, and a form that works with a keyboard and screen reader. See our accessibility basics.
- Measure completion: track how many visitors start the form and how many finish, and fix the step where people drop off.
Donation page checklist
- Payment gateway account in the organisation's name, settling to its own bank account.
- UPI first on mobile, plus cards and net banking.
- Optional monthly giving with an easy way to cancel.
- Short form; PAN and address only when a tax certificate is wanted.
- Registered name, PAN, registration and 80G approval details with validity, mentioning section 133 of the Income-tax Act, 2025.
- Clear note on the instant receipt versus the Form 114 certificate.
- FCRA handled correctly: international payments off unless registered.
- Bank transfer details and a QR code as backups, with a request to email the reference.
- Refund, cancellation and privacy policies linked.
- Thank-you page and automatic receipt email from your own domain.
- Donation records kept ready for the 31 May filing.
How PageKo can help
PageKo builds and runs websites for nonprofits. Our Growth and Pro plans include donation forms, and every plan includes hosting, security updates and your own domain. Registered nonprofits get 30% off any plan. See pricing, read our guide to website costs, or ask for a free preview of your new NGO website before you decide anything.
Frequently asked questions
Is 80G still valid after the new Income-tax Act, 2025?
The deduction continues. From 1 April 2026 the Income-tax Act, 2025 replaced the 1961 Act, and the donation deduction formerly known as section 80G is now in section 133. Many people and documents will keep saying 80G for years, so it is sensible to mention both on your donation page. Your NGO's existing approval details and validity dates are what matter on the receipt.
What are Form 113 and Form 114?
They are the new numbers for the old Form 10BD and Form 10BE. Form 113 is the annual statement of donations an approved NGO files on the income tax e-filing portal, and Form 114 is the certificate of donation the NGO gives each donor. Both are due by 31 May after the end of the tax year, according to the Income Tax Department's FAQ.
Why should a donation form ask for the donor's PAN?
The NGO's annual statement reports donors with their identification, and a donor's deduction depends on the NGO reporting the donation correctly. Asking for PAN on the form, marked as needed only for the tax benefit, saves you chasing donors before the 31 May deadline. Do not make it compulsory for small or anonymous gifts if the donor does not want a tax certificate.
Can donors claim 80G for cash donations?
Cash donations above ₹2,000 are not deductible, and donations in kind are not deductible either. This is one more reason to make online payment by UPI, card or bank transfer the easy, obvious option on your website.
Can an Indian NGO accept donations from abroad on its website?
Only if it holds FCRA registration or prior permission, and foreign contributions must first be received in its designated FCRA account at the State Bank of India, New Delhi Main Branch. If your NGO is not FCRA-registered, switch off international cards on your payment gateway and say clearly on the page that you can only accept donations from Indian sources.
Is a UPI QR code enough for a donation page?
A QR code is a useful extra, especially at events, but on its own it does not collect the donor's email, PAN or address, so you cannot send a proper receipt or report the gift easily. Use a short form linked to a gateway that supports UPI, and show the QR as a secondary option with a request to email the payment reference.
Sources
- Income Tax Department, Form 113 and 114: Frequently asked questions.
- Income Tax e-Filing portal, Guide to Income-tax Act, 2025 forms (mapping of old and new form numbers).
- Ministry of Home Affairs, FCRA portal, FAQs on the FCRA account and "Do not mix foreign contribution with domestic receipts".
- Reserve Bank of India, notification on receipt of foreign contributions in the FCRA account.
- Ministry of Electronics and Information Technology, Digital Personal Data Protection framework.