Policies · Giving

Donations, receipts and refunds

How to give to GroundReality Trust, how to get your 80G receipt and certificate, what qualifies for a tax deduction, when we refund a donation, and how we use your money.

Last updated: 17 October 2026

Part 1

About giving to the Trust

GroundReality Trust is a charitable trust based in Bengaluru, Karnataka, India, and PotHoleRaja® is its programme brand. Donations from individuals, companies, foundations and other organisations fund our work on safer roads, our youth programmes, and roads and surfaces made from waste plastic.

Every donation is voluntary, and you receive no goods or services in return for it.

To give, use the options on our Support us page, or write to csr@groundreality.org. This policy covers donations, receipts, refunds and how we use funds.

  • Registered nameGroundReality Trust
  • Based inBengaluru, Karnataka, India
  • Income TaxRegistered under Section 12AA and approved under Section 80G
  • CSRRegistered with the Ministry of Corporate Affairs (Form CSR-1)
  • Numbers and certificatesShown on every receipt, and shared for specific projects on request

Part 2

Tax benefit under Section 80G

If you pay income tax in India, your donation to GroundReality Trust is eligible for a deduction under Section 80G of the Income-tax Act, 1961. How much you can deduct, and any limits, depend on Section 80G and your own tax position, so please check with your tax adviser.

If you have opted for the new tax regime, or your company pays tax at a concessional rate, the 80G deduction is generally not available to you.

The Income-tax Act, 2025 replaces the Income-tax Act, 1961 from 1 April 2026 and continues the deduction for donations to approved charities. On this page, “Section 80G”, “Form 10BD” and “Form 10BE” also mean the matching provisions and forms under the new law.

Part 3

Your receipt and 80G certificate

To get your receipt and 80G certificate, send us these details through the 80G receipt request form on this website, or by email to csr@groundreality.org with the subject “80G receipt”:

  • Full name

    As it appears on your PAN card, or your organisation’s registered name.

  • Postal address

    Your full address, with PIN code.

  • PAN

    We report each donation to the Income Tax Department in Form 10BD against the donor’s PAN. If you do not have a PAN, tell us and we will explain which other identity numbers the rules accept.

  • Transaction reference

    The UTR, UPI reference, cheque number or other reference for your payment, with its date and amount.

  1. Step 1

    Give

    Donate to GroundReality Trust. Use a non-cash method for any amount above ₹2,000.

  2. Step 2

    Send details

    Your name, address, PAN and transaction reference, as soon as you can after you give.

  3. After 31 March

    We report

    We file Form 10BD for the financial year, listing your donation against your PAN.

  4. Generally by 31 May

    You get Form 10BE

    Your 80G certificate, issued after our Form 10BD filing. Use it to claim the deduction in your return.

We send you a receipt once we have matched your payment to your details. Your Form 10BE certificate follows after we file Form 10BD, generally by 31 May after the end of the financial year, which runs from 1 April to 31 March.

If we do not have your details when we file Form 10BD, we cannot include your donation, and you will not receive a Form 10BE certificate for it. Please check your name and PAN carefully: the certificate shows what you send us.

Part 4

What does not qualify for 80G

  • Cash above ₹2,000

    A cash donation of more than ₹2,000 does not qualify for the 80G deduction. Please give larger amounts by bank transfer, UPI, cheque or another non-cash method.

  • Donations in kind

    Materials, equipment, goods and services, including volunteer time, do not qualify, because the deduction applies only to money. We are still grateful for them, and can acknowledge them in writing.

  • Payments for services

    Fees for advisory work, studies or other services, and any payment for which you receive something in return, are not donations and do not qualify.

  • Donations we cannot report

    If we cannot report a donation in Form 10BD, for example because we did not receive your PAN in time, you will not get the Form 10BE certificate that supports your claim.

Part 5

CSR contributions from companies

Companies can fund our programmes as part of their corporate social responsibility (CSR) spending under Section 135 of the Companies Act, 2013 and the Companies (Corporate Social Responsibility Policy) Rules, 2014. The Trust is registered with the Ministry of Corporate Affairs to undertake CSR activities (Form CSR-1); the number is shared for specific projects.

  • A written agreement

    Each CSR programme runs under an agreement that sets out the activities, budget, timelines and reporting.

  • Certificates and reports

    On request, we provide utilisation certificates, and progress and impact reports, for your CSR records and your board.

  • Eligibility and tax

    Please confirm with your CSR advisers that a project fits Schedule VII and your CSR policy, and ask your tax adviser how the contribution is treated for income tax.

To start a conversation about a CSR programme, see Partner with us.

Part 6

Giving from outside India

Contributions from foreign sources, such as people who are not Indian citizens and foreign companies, trusts and foundations, are governed by the Foreign Contribution (Regulation) Act, 2010. We accept a foreign contribution only through a route that complies with that Act.

  • Write to us first

    If you live outside India, or are giving from a foreign source, email csr@groundreality.org before you donate and we will send you the current details. If you are an Indian citizen living abroad, please say so, as different rules may apply to your donation.

  • No bank details here

    To protect donors, we do not publish bank details for foreign contributions on this website. Please do not send a foreign contribution to any account unless we have confirmed it to you in writing for that purpose.

  • What we may ask for

    We may need details such as your name, address and nationality, as the Act requires. If we receive a foreign contribution that we cannot accept, we will return it.

Part 7

Refunds

Donations are voluntary and generally cannot be refunded.

Duplicate or mistaken payment? If you tell us within 7 days of the transaction and send proof, we will refund a duplicate or mistaken transaction, such as the same donation paid twice or a wrong amount. After we have verified it, we refund the amount to the original payment method or account.

To ask for a refund, email csr@groundreality.org with the subject “Donation refund”, and include:

  • your name, and the date, amount and transaction reference of the payment;

  • what went wrong; and

  • proof, such as a bank statement or payment confirmation.

We will tell you when the refund has been made. If we issued a receipt for the refunded amount, we cancel it, and the refunded amount is not reported in Form 10BD, so it cannot be claimed under Section 80G.

Part 8

How we use your donation

Donations pay for programme delivery: fixing potholes and making roads safer, programmes for school and college students, and research and demonstration of roads and surfaces made from waste plastic. They also cover the running costs needed to deliver that work well, such as supervision, safety, audit and compliance.

  • Gifts for a purpose

    If you give for a particular programme or city, tell us when you give. We will use your gift for that purpose and, if we cannot, ask you before using it elsewhere.

  • Transparent reporting

    Each repair is mapped, measured and photographed before and after in our internal field app. Our accounts are audited every year, and we share programme reports with partners and with any donor who asks.

Part 9

Your privacy and safety

  • Donor privacy

    We use your details, including your PAN, only to process your donation, issue receipts and certificates, meet our legal reporting duties and, if you agree, tell you about our work. We do not sell, rent or swap donor lists. We name companies and foundations that fund our programmes only with their agreement, and we do not publish individual donors’ names without permission. Our privacy policy explains your rights.

  • Give safely

    Donations go only to accounts in the name of GroundReality Trust. We never ask for your card PIN, OTP, UPI PIN or passwords. If a request to donate looks wrong, call +91 814 768 4653 before you pay, and see giving safely on our security page.

Contact

Contact and Grievance Officer

For receipts, refunds, CSR paperwork, or any question or complaint about your donation, write to us. The subject “80G receipt” or “Donation refund” helps us reply faster.

We aim to resolve grievances within one month of receiving them.

Every road fixed starts with someone who cares

Give with an 80G tax benefit, bring your company's CSR, or join a drive near you.

WhatsApp us+91 814 POTHOLE