Confirmation of donation (donation receipt)

Service Description

Contributions (donations and membership fees) can only be taken into account for tax purposes as special expenses if the donor provides evidence of them in the form of a donation receipt. For membership contributions to certain recipients (e.g. sports, allotment, animal breeding, carnival associations, associations for the preservation of local history and heritage, cultural associations that primarily serve recreational purposes), the deduction of special expenses is excluded by law.

The donation receipt is issued by the recipient of the donation. The recipient of the donation must issue the donation confirmation in accordance with the officially prescribed model. The donation receipt must not exceed one DIN A4 page and must be signed by an authorized signatory of the recipient of the donation.

The binding models for donation confirmations were published in the BMF letter dated November 7, 2013 (BStBl I p. 1333), supplemented by the BMF letter dated March 26, 2014 (BStBl I p. 791).

Sample donation receipts are available for the following donations:

  • Cash benefits to domestic legal entities under public law or domestic public service organizations.
  • Donations in kind to domestic legal entities under public law or domestic public offices
  • Cash benefits/membership contributions to a corporation, association of persons or estate within the meaning of Section 5 (1) No. 9 of the German Corporation Tax Act (KStG)
  • Non-cash benefits to a corporation, association of persons or fund within the meaning of Section 5 (1) No. 9 of the Corporation Tax Act (KStG)
  • Monetary contributions/membership fees to political parties within the meaning of the Political Parties Act (Parteiengesetz)
  • Contributions in kind to political parties within the meaning of the Political Parties Act
  • Monetary contributions/membership fees to independent voters' associations
  • Non-cash contributions to independent voter associations
  • Cash contributions to domestic foundations under public law
  • In-kind contributions to domestic foundations under public law
  • Cash contributions to domestic foundations under private law
  • In-kind contributions to domestic foundations under private law
  • Collective confirmation of cash donations/membership contributions to a corporation, association of persons, or estate within the meaning of Section 5 (1) No. 9 of the German Corporation Tax Act (KStG)
  • Collective confirmation of monetary donations/membership contributions to political parties within the meaning of the Political Parties Act (Parteiengesetz)
  • Collective confirmation of monetary donations/membership contributions to independent voters' associations
  • Collective confirmation of cash donations to domestic foundations under public law
  • Collective confirmation of monetary donations to domestic foundations under private law

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Competent Authority

Finanzamt Jena

Address
Leutragraben 8
07743 Jena
Telephone
0361 573626-000
Fax
0361 573626-653
Opening times

Our service center will be permanently closed. During our service hours, we will answer inquiries about your specific tax case by telephone:

0361 57 3626-900

Service hours

Monday 08.00 - 12.00 h and 13.00 - 15.00 h

Tuesday 08.00 - 12.00 h and 13.00 - 15.00 h

Wednesday 08.00 - 12.00

Thursday 08.00 - 12.00 and 13.00 - 18.00

Friday 08.00 - 12.00

If a matter cannot be resolved by telephone, you still have the option of making a personal appointment with the person responsible.

Contact

Transport connection
15

5

15
Parking spaces
Parking Place
Fees: yes

Building access

Forms

In order to display interactive Java, the Java RE is required, for PDF the Acrobat Reader.
Confirmation of cash contributions / membership fees within the meaning of Section 10b of the German Income Tax Act to one of the corporations, associations of persons or funds specified in Section 5 (1) No. 9 of the German Corporation Tax Act (Körperschaftsteuergesetz)
Confirmation of cash contributions / membership fees within the meaning of § 34g, § 10b of the Income Tax Act to political parties within the meaning of the Political Parties Act
Confirmation of cash contributions / membership fees within the meaning of § 34g of the Income Tax Act to independent voter associations
Confirmation of cash benefits within the meaning of Section 10b of the Income Tax Act to domestic legal entities under public law or domestic public agencies
Confirmation of cash contributions within the meaning of Section 10b of the Income Tax Act to domestic foundations under public law
Confirmation of cash contributions within the meaning of Section 10b of the Income Tax Act to domestic foundations under private law
Confirmation of benefits in kind within the meaning of § 10b of the Income Tax Act to one of the corporations, associations of persons or funds specified in § 5 para. 1 no. 9 of the Corporation Tax Act
Confirmation of benefits in kind within the meaning of Section 10b of the Income Tax Act to domestic legal entities under public law or domestic public agencies
Confirmation of benefits in kind within the meaning of Section 10b of the Income Tax Act to domestic foundations under public law
Confirmation of benefits in kind within the meaning of Section 10b of the Income Tax Act to domestic foundations under private law
Confirmation of benefits in kind within the meaning of § 34g, § 10b of the Income Tax Act to political parties within the meaning of the Political Parties Act
Confirmation of benefits in kind within the meaning of Section 34g of the Income Tax Act to independent voter associations