Location 80g of the Earnings Tax Act equips an Income Tax Payee to assert conclusively for gifts made by them to specific association. This conclusion is accountable for particular conditions. The measure of discovering relies on: -. A). To whom the gift has been made. B). Measure of present. They are exempted from 100 % to half of the measure of the present. No. All gifts are not qualified for conclusion of U/s 80g. Simply those gifts qualify which is made to specific stores.