How can I deduct my donations from taxes?
April 20, 2022 | 40,00 EUR | answered by Andreas Stricker
Dear tax advisor,
My name is Dora Kaiser and I am looking for information on how to deduct my donations from taxes. This year, I have made various donations to charitable organizations, as social projects and relief organizations are very important to me. However, I am unsure how to correctly report these donations in my income tax return and benefit from tax deductions.
My situation is as follows: Last year, I donated a total of 1,000 euros to various charitable organizations. I made these donations mostly online through different platforms, so I do not have receipts or donation certificates in paper form. Now, I am wondering how I can still report these donations in my tax return to benefit from tax advantages.
My concerns mainly revolve around not knowing if I can deduct the donations without appropriate evidence. I am also unsure whether I can deduct the donations in full or only up to a certain percentage of my income. Since transparency and legal certainty in tax matters are very important to me, I would greatly appreciate your assistance in clarifying these questions.
My specific question to you is: How can I correctly report my donations in the income tax return and benefit from tax deductions, even if I do not have donation receipts? Are there specific guidelines or regulations that I need to follow? What documents do I need to be able to claim the donations for tax purposes?
I thank you in advance for your support and look forward to your response.
Best regards,
Dora Kaiser
Dear Mrs. Kaiser,
Thank you for your inquiry regarding the tax deductibility of donations in your income tax return. It is commendable that you are involved in social projects and charitable organizations and wish to claim your donations for tax purposes. I am happy to help clarify your questions and provide you with the necessary information.
First and foremost, it is important to know that donations are generally tax deductible if they are made to charitable organizations or tax-exempt entities as defined in the Fiscal Code (§ 58 AO). This includes, for example, non-profit associations, foundations, churches, or aid organizations. Your donations totaling 1,000 euros to various charitable organizations generally fall under this regulation.
Now, to your specific question of how to correctly report your donations in your income tax return, even if you do not have donation receipts. In your case, where you have primarily donated online and therefore have not received paper receipts, it is important that you can provide other evidence of your donations. This includes, for example, bank statements, transfer receipts, confirmation emails, or similar documents showing to whom and when you donated.
It is important to note that donations up to 200 euros are also tax deductible without a donation receipt. However, for donations exceeding 200 euros, you will need a donation receipt from the beneficiary organization in order to report it in your tax return. This certificate must contain certain information, such as the exact amount of the donation, the name of the donor, the recipient of the donation, and a note indicating that it is a donation within the meaning of the Fiscal Code.
Since you do not have donation receipts, I recommend that you collect and keep the documents you have received, such as bank statements or confirmation emails. In your tax return, you can then report the total amount of your donations and, if necessary, provide an explanation as to why you do not have donation receipts.
I hope this information helps you and answers your questions regarding the tax deductibility of donations. If you need further assistance or have additional questions, I am happy to help.
Sincerely,
Andreas Stricker
