under a donation one understands an allowance to an organization. Usually this organization is a non-profit association, a non-profit donation or a political party. In the broader sense one designates the direct gift in the vernacular also to an individual person as donation.

Donations are characterised by the fact that they take place voluntarily and without return. They can take place as cash donation, gift in kind , achievement donation or time donation (honorary office).

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in Germany usually become between three and five billion Euro per year donated. Those are per head 36 to 60 euro. A large part of it comesfrom private people, who donate regularly, and flows into social purposes.

extra charge departure

characteristic for the donation nature in Germany is the fiscal deductibility of the donations to nonprofit organizations, political parties or independent voter combinations, D. h. the donation can as extra charge within certain bordersto be made taxreducing valid. In the long-term trend the framework is considered too close, approximately compared to the Sponsoring more minted in the USA.

a condition

with small donations to 100 euro is enough to the collecting main with the tax office generally a transfer voucher and/or. a deposit receiptout, as far as this is provided with an appropriate text, the non-profit character confirms; only with larger donations an individual allowance confirmation must be issued by the donation receiver. An allowance confirmation (donation receipt) is issued due to a donation or a Zustiftung (allowance into the fortune of a donation). It documentsthe kind of the allowance, which was furnished, the donation receiver, the donor and the purpose of the promoted mechanism.

Allowance confirmations are needed for the collecting main with the tax office and are a condition for the fact that the donor can make allowance for taxation valid as extra charge. For the extra charge departure of donationsthere are maximum amounts, which depend on the one hand on the height of the income, on the other hand after the promoted purpose and the legal form of the mechanism, which received allowance.

In principle applies that only mechanisms, which are tax-privileged because of promotion of non-profit, charitable or church purposes allowance confirmationsto issue may. Only the political parties and voter combinations form a special case, because these pursue no such purpose, however it also them is permitted to confirm allowances. A condition is a provisional certificate over the non-profit character or an exemption answer of the tax office. If allowance confirmations are issued to injustice, clingsthe exhibitor the tax office for the taxes overall with 50% of the amount of donation (40% after § 10b Abs.4 of sets of 2+3 EStG and 10% after § 9 Nr.5 of sets of 9+10 GewStG), escaped by the extra charge departure of the donor.

fiscal effects

with donationsto nonprofit organizations the taxreducing effect depends on the personal control item. The non-profit character of the association, the donation or the non-profit GmbH must have been recognized by a provisional certificate over the non-profit character or an exemption answer of the tax office, that responsibly for the donate-receiving organizationis.

For donations at parties and voter combinations the tax reduction amounts to 50% of the amount of donation up to a maximum amount of 1650, - €, with together assessed spouse 3300 €. I.e. from the tax liability max. become. 825, - €/1650 € taken off. The maximum amount exceeding donations know after § 10bEStG as extra charges until 1650, - € to be made valid. Altogether thus a person knows 2 x 1650, - € (spouse the double amount) tax " favours " to donate. The extra charge departure after § 10b EStG does not apply to allowances at voter combinations.

Donations in this sense are also membership dues, if thoseBody is particularly eligible for promotion (plant 1 too § 48 of the income tax implementation regulation); Members of parties or nonprofit organizations receive therefore frequently only to year end a certificate of allowance, in which both its single donations and its membership dues are classified. Membership dues are not deductible in all cases. That appliese.g. for organizations, which promote the purposes sport or homeland care/local history and geography (section B of the plant 1 too § 48 of the income tax implementation regulation) and if the members for their contribution receive concrete and individual returns (so-called. false member contributions, which a Leistungsentgeld represents).

donation behavior

after oneStudy center of science Berlin for social research (WZB) German citizens, who are engaged in associations or federations, donate more frequently and more than others. This questions the partially spread aspect, after which donations are noticed as “replacement” for missing personal honorary office. The study occupies,that persons with a higher income clearly more frequently than the average citizen donate. The portion of the donation sum of their yearly net income is however considerably below the average.

security of the donations

in Germany examines the independent institution of the German Central Institute for social questions (DZI) socialand karitative organizations on the use of their donation funds. Organizations, which use the donations as can be prove transparency, earmarked for special use, economically and economically, are justified to carrying the DZI of donation seal.

in addition donations to

nonprofit organizations many donations go to nonprofit organizations. These donations serve for it, thoseTo improve situation in the third world. The money is invested here above all to improve the medical supply to develop i.e. hospitals etc. to procure and food.


at present are in Austria only donations to nonprofit organizations for purposes thatScience and research removably. Donations are recognized only to maximally 10% of the previous year income (private people) and/or the previous year gain (enterprises) (EStG §4 exp. 4 Z 5 and 6 as well as KStG §12 exp. 1 Z 5). For the first time 2006 are also donations on the occasion of the flood disasters like onthe March in Dürnkrut for private ones removably.

For the NPO of the chamber of the restaurant trustees the donation quality seal is lent as proof for the correct use of donations.


  • study to the donation removability. Institut for higher studies, Vienna [1] on behalf the Austrian Social Department(2002).

the USA

the USA is the country with the largest donation tradition. Here per year scarcely 250 billion dollar is donated. Those are per inhabitant about 860 dollar. For instance a third of the entire donations comes however from enterprises. A large part of the fundsbenefits the education and medical research. Only about 10 per cent flow into the Armutslinderung.

see also

Web on the left of

This article or paragraph represents only the situation in Germany. , The situation in other countries helpsto describe.

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