As per the revised tax exemption act, effective April 1, 2017, When you make donations above ₹500 to Little Heart Foundation, your donation amount will be eligible for 50% tax exemption under Section 80G of Income Tax Act. The exemption is calculated by reducing the donated amount from your taxable salary. For instance, /example, if your taxable income per year is ₹2,00,000 and you make a donation of ₹5,000 then your net taxable income will become ₹197,500. Your tax will now be calculated on this new amount basis the prevailing tax rates.