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Donation receipt

Expenses for the promotion of tax-privileged purposes within the meaning of §§ 52-54 of the German Tax Code (AO) can be deducted from the donor, taking into account certain maximum rates within the framework of income taxation. For this purpose, a donation receipt (previously donation receipt) must be submitted to the competent authority.

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 are:

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

Charitable purposes include:

  • the promotion of science and research, education, art and culture, religion, international understanding, development aid, environmental, 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, model aircraft and dog sports.

Who should I contact?

The responsibility lies with the tax office.

Applications / forms

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

Technically approved by

Lower Saxony Ministry of Finance


The text was automatically translated based on the German content.

Data protection information

Landkreis Emsland
Address: Ordeniederung 1 , 49716 Meppen
Postal address: Post Office Box 15 62 , 49705 Meppen
Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
Station Haltestelle Kreishaus
Bus: 993

Building Access
elevator available, wheelchair-accessible
bank account:
recipients: Landkreis Emsland
bank: Emsländische Volksbank
IBAN: DE26266600600120050000
recipients: Landkreis Emsland
bank: Sparkasse Emsland
IBAN: DE39266500010000001339
recipients: Landkreis Emsland
bank: Postbank Hannover
IBAN: DE36250100300012132306


Marc-André Burgdorf
responsible for:
Bernd Otten (Datenschutzbeauftragter)
Telephone: 05931 44-1605
Fax: 05931 44-391605
responsible for:

Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)