Legal information on donations on suchen.expert
1. Meaning and nature of donations
Donations are voluntary contributions made without consideration, particularly in money or property. Not every contribution described as a donation is tax-deductible. Tax deduction is subject to specific requirements concerning the recipient, purpose and evidence, particularly under § 10b EStG.
A donation is made without a benefit in return and does not create an entitlement to services or advantages from the recipient.
2. Requirements for donation recipients
Contributions to private individuals or organisations without tax-privileged status are not unlawful merely for that reason. However, they are generally not deductible as donations under § 10b(1) EStG. For deductions for contributions to eligible bodies, particular attention should be paid to whether they:
- are recognised as pursuing public-benefit, benevolent or religious purposes,
- satisfy the conditions and time limits of § 63(5) AO, for example through an appropriate tax exemption notice or, under the statutory conditions, a determination under § 60a AO,
- are entitled to issue donation receipts.
The recipient is responsible for accurately describing its tax eligibility. Donors must observe the requirements for their own deduction. Certain public-law recipients also qualify; additional statutory requirements apply to foreign recipients.
3. Donation receipts and tax deductibility
In addition to proper evidence, tax deduction requires compliance with the other statutory conditions and deduction limits. Donation receipts must follow the officially prescribed form. The statutory evidence concessions under § 50 EStDV and permitted electronic transmission remain available.
The required information depends on the applicable official form and includes in particular:
- the donor’s name and address,
- the amount and date of the contribution,
- the recipient’s name, address and tax number,
- an express indication that the contribution is a donation.
Issuing the receipt and ensuring its accuracy are the recipient’s responsibility.
4. Donations by waiving reimbursement of expenses
Alongside monetary and in-kind donations, donations made by waiving expense reimbursement may also be relevant for tax purposes.
The requirements include in particular:
- a genuine, economically payable claim for reimbursement granted by contract or the organisation’s constitution before the activity begins, which must not be conditional on a later waiver,
- a voluntary and demonstrable waiver of that claim,
- compliance with the requirements of the AO and income tax law.
Here too, the recipient is responsible for correct processing and certification.
5. Earmarked donations
Donations may be earmarked for a specific purpose.
In that case, the recipient must use the contribution exclusively for the specified purpose.
If it is used for another purpose, the donor may, in certain circumstances, be entitled to repayment.
Tax and association-law consequences may also arise.
6. Responsibility and liability
suchen.expert is not a donation recipient, collection body or charitable organisation.
The platform does not verify charitable status, use of funds or donation receipts.
The relevant association or organisation is responsible for the lawful use of donations, issuing receipts and complying with tax requirements.
Incorrect receipts or unlawful use of funds may result in tax liability and loss of tax-privileged status.
7. Recommendation to obtain legal and tax advice
Because donation and charity law are complex, donors and recipients who are unsure should consult:
- a tax adviser,
- a lawyer experienced in charity law, or
- the competent tax office.
8. The role of suchen.expert
suchen.expert merely provides a technical platform for information and contact.
It does not replace tax advice, official checks or a legal assessment of donations or organisations.
