> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10116000-sonstige-zuwendungen-spenden.md). # Other contributions and donations Help on the Immodio entry item Other contributions, donations.
You use this category for **donations and other contributions by the owner** that are paid through an account kept in Immodio and for which there is **no specific consideration from the recipient**. Typical examples are payments to: * charitable associations, * charitable foundations, * benevolent organisations, * church institutions, * legal persons under public law, * or other tax-privileged organisations. {% hint style="warning" %} What is particularly important here: a classic donation is **in principle not income-related expenditure of your letting activity**. Tax-privileged donations are as a rule taken into account as **special expenses under Section 10b EStG** and not deducted from income from letting and leasing. {% endhint %} **What is a donation?** A donation is in principle a voluntary contribution that: * is made without a claim to a specific consideration, * serves a tax-privileged purpose * and is made to a privileged recipient. Section 10b EStG names in particular contributions to promote **charitable, benevolent or church purposes**. Privileged donations can be taken into account as special expenses within the statutory limits. **Example: a donation to a charitable organisation** You transfer **€500** to a charitable organisation and receive no service, no advertising and no other economic advantage for it. The **€500** can then be posted in Immodio to the **"**[**Other contributions, donations**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10116000-sonstige-zuwendungen-spenden.md)**"** category. {% hint style="info" %} For tax purposes, where the requirements are met, this is in principle a **donation, that is a special expense,** and not income-related expenditure of your let property. {% endhint %} #### **Distinguish a donation from sponsorship** The distinction between a genuine **donation** and **sponsorship** is particularly important. With a donation you in principle receive **no specific consideration**. With sponsorship, by contrast, it can be agreed, for example, that the recipient: * advertises your name or your business, * publishes your logo, * links to your website or your offering, * provides advertising space, * or supplies another specific advertising service. A contribution is to be treated as a donation where it is **not consideration for a particular service by the recipient** and there is no economic connection with such a service. **Example** You pay a charitable association: **€500** * **Case 1:** you receive no consideration for it → in principle a **donation** * **Case 2:** the association undertakes to advertise your property offering on its website for a year → not a pure donation; there is a consideration and the transaction has to be assessed according to that service. #### **Not every voluntary payment is a deductible donation for tax** A payment can be a voluntary contribution economically without being deductible as a donation for tax. For the deduction as a special expense, the requirements of Section 10b EStG in particular have to be met by the **recipient and the purpose promoted**. **Example: private support** You transfer **€500** to a person you know privately as financial support. Where that person is **not** a tax-privileged organisation, this is **not a donation privileged under Section 10b EStG**. #### **Membership fees can in part also be privileged contributions** Besides donations, Section 10b EStG in principle also covers certain **membership fees**. Not all membership fees are privileged, however. Excluded, under certain conditions, are for example membership fees to organisations that promote in particular: * sport, * certain cultural leisure activities, * local heritage and local history . #### **How much can donations be taken into account for tax?** Under Section 10b EStG, contributions for tax-privileged purposes can in principle be taken into account as special expenses up to **20% of the total amount of income**. The law also contains an alternative maximum limit of **4 per mille of the total turnover and of the wages and salaries paid in the calendar year**. Privileged contributions that cannot be used within the maximum limits can in principle be carried forward to subsequent assessment periods. #### **Keep evidence of the donation** For the deduction of a donation for tax you in principle need suitable evidence. As a rule this is a **donation receipt** from the recipient. For certain donations of up to and including **€300 per payment**, simplified evidence applies. Where the statutory requirements are met, the bank statement or the bank's booking confirmation together with the necessary details of the recipient can be sufficient, for example. With larger amounts you should keep the corresponding **donation receipt** in particular. #### **Document donations in kind separately** A contribution does not necessarily have to consist of money; Section 10b EStG in principle also allows **contributions of assets in kind**. Special rules apply to valuing them, however. **Example** You donate an item rather than money to a privileged organisation. Some estimated amount may then not simply be posted to this category. For it to be recognised for tax, the following in particular have to be: * the item donated, * its relevant value, * the recipient, * and the donation receipt documented comprehensibly. #### **Political donations have special rules** Special tax rules apply to contributions to political parties. Here a **tax reduction under Section 34g EStG** and, beyond that, a deduction as a special expense under Section 10b EStG can be relevant under certain conditions. Such payments should therefore **not** be assessed like an ordinary donation to a charitable association. #### **Assignment in Immodio** With this category the assignment is to the **owner**. Select the owner who actually made the contribution. #### **Do not recover from the tenant** A donation or other contribution by the owner is **not an operating cost item of the let property**. It arises neither from the intended use of the building nor from its running operation. The **"Recoverable in the operating cost statement"** switch therefore has to stay **disabled**. Keep in particular **evidence of payment and the donation receipt, or the records for the simplified evidence of a donation**.