The small donations regulation makes it easier to provide proof of donations up to €300.
In this case, it is sufficient to provide a simplified donation receipt that is less extensive than a regular donation receipt. This simplified proof only applies to monetary donations, not to donations in kind.
The simplified donation receipt may look like this:
1. Cash deposit slip: If the donation was paid in cash, a receipt documenting the donation is sufficient. It should include the following information:
- Name and account number of the payer (donor)
- Name and account number of the charitable organisation (recipient)
- Donation amount
- Posting date of the deposit
2. Bank donation receipt: If the donation was made by bank transfer, the bank donation receipt can serve as proof of donation. The donation receipt should include the following information:
- Name and account number of the payer (donor)
- Name and account number of the charitable organisation (recipient)
- Amount of the donation
- Date of the transfer
In addition, the simplified donation receipt must also include information on the tax-privileged purpose, the recipient's corporate income tax exemption and an indication of whether the donation is a donation or a membership fee.
It is important to note that the small donations regulation only applies to monetary donations and not to donations in kind. For donations in kind, the regular requirements for proof continue to apply, including the valuation of the donated items.
The small donations regulation simplifies the administrative burden for charitable organisations and donors, as they can dispense with a detailed donation receipt for smaller donations.
