Section 80g donors should donate to the organization that has a valid 80g certificate and receive an official receipt to indicate the donor's name, registration number, date, amount, donor name/pan (where required) and mode of payment. Favours, cheque/internet transfers and cash gifts of more than 2,000 are not deductible. Check deduction rate (100/50 %) and keep records of receipts and bank evidence to be filed and audited.