Taxation is based on technicalities
All donations go to an account in some country outside India, it therefore doesn't qualify.The Act mentions only Indian institutions or those set up or recognised by the Central or certain State governments. For those interested in the details:http://law.incometaxindia.gov.in/DIT/File_opener.aspx?page=ITAC&schT=&csId=3bdcee6a-0471-49b2-b1e3-cbd377499a34&rdb=sec&yr=a56ea192-3ca8-433a-a515-ed68a062eac7&sec=80G&sch=&title=Taxmann%20-%20Direct%20Tax%20Laws