Donation receipt (donation receipt)

Under certain conditions, donations can be taken into account in the context of income taxation.

Donations to tax-privileged organizations (e.g. association or foundation) or a legal entity under public law (e.g. municipality, state, federal government) for the promotion of tax-privileged purposes within the meaning of § 52-54 of the Tax Code (AO) may be made to the donor within the framework of income taxation, taking into account certain maximum rates (20 percent of the total amount of income or 4 percent of the total turnover and wages and salaries spent in the calendar year) within the framework of income taxation. be deducted. For this purpose, a donation receipt (donation receipt) issued by the beneficiary organization according to an officially prescribed form is necessary, which the donor must present at the request of his responsible tax office.

Tax-privileged contributions include donations and, under certain conditions, membership fees, including levies and admission fees.

Donations are voluntary contributions in cash or in kind, which are provided without legal obligation and which do not constitute remuneration for consideration.
Tax-privileged gifts do not include services or the provision of possibilities of use. Unpaid work for an association or the free provision of rooms or vehicles are not donations.

Tax-privileged purposes according to the Tax Code are

• charitable purposes (§ 52 AO),
• charitable purposes (§ 53 AO) and
• ecclesiastical purposes (§ 54 AO).

Charitable purposes are, for example,

• the promotion of science and research, education, art and culture, religion, international understanding, development aid, environmental, climate, landscape and monument protection, the idea of homeland,
• the promotion of youth welfare, care for the elderly, public health, welfare and sport; Chess is considered a sport,
• the general promotion of the democratic state in the Federal Republic of Germany,
• the promotion of animal breeding, plant breeding, allotment gardening, traditional customs including carnival, carnival and carnival, soldier and reservist care, amateur radio, Freifunk, model aircraft and dog sports.

For donations up to 300.00 euros (until 31 December 2019: 200.00 euros; so-called small donations), however, a simplified donation receipt is sufficient. Here, the cash deposit receipt or the booking confirmation of the bank (for example, the account statement, direct debit receipt or the PC printout for online banking) is sufficient as proof for the tax office. In addition, however, a document produced by the beneficiary organisation itself (e.g. copy of the remittance slip or section attached to the remittance slip or receipt made available for download) must contain the following information:

• the tax-privileged purpose,
• information on the organisation's exemption from corporation tax;
• Information on whether it is a donation or a membership fee.

The booking confirmation must include the following:

• Name and account no. or any other identifier of the payer and the consignee;
• the amount,
• the day of booking and
• the actual execution of the payment.

To the tax office responsible for you. You can determine this below.

The donation confirmation must be made on an officially prescribed form.

The binding models for donation receipts were announced in the BMF letter of 07.11.2013 (BStBl. I p. 1333).