Deductions under this section are available to all assesses whether non-corporate or company or having earnings under the heading – profits and gains of profession or business or not.

The gift must be the amount of money. (Donations in kind don’t count as deductions.)

The contribution should be made only to specific funds or institutions.

To be eligible for deduction under this section, it is mandatory on the part of the assesse to provide evidence of the payment. If the payment cannot be verified by the production of a valid receipt and receipts, or any other evidence. The deduction provided under section 80G isn’t applicable.
https://www.lotuspetalfoundation.org/80g-deduction/