German tax deductibility procedures
If you are paying your taxes in Germany and you want to become a donor, here is the procedure
Every non-profit organisation is allowed to issue donation receipts. However, the following rules apply:
1. The donation receipts must be issued using an official template (see pdf).
2. The donation receipt may not be larger than A4.
3. There may be no acknowledgement to the donor on the receipt.
4. There may be no advertisement concerning the objectives of the organisation.
5. A copy of the receipt must be files and kept for at least 6 years.
6. If the organisation receives more than one donation from the same donor, the organisation can issue a collective donation receipt (this is a different template).
7. The donation receipt can be issued electronically and then does not have to carry and original signature (of Chair). However the organisation must apply for this at the relevant local tax office. A scanned copy of the signature can then be added.
8. For donation up to 200 EUR the donor must prove the donation by either:
· Cash payment receipt at bank, or
· Payment confirmation from the bank (the name, account numbers of donor and recipient, amount, and date must be visible).
And in either case additionally with a receipt issued by the organisation which includes the tax-deductible purpose, the details regarding the tax exemption of the receiver and also whether it is concerning a donation or if applicable non-deductible membership fee
