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.

• Tax Code (AO)