> 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/10154200-zuwendungen-spenden-fuer-kirchliche-religioese-und-gemeinnuetzige-zwecke.md). # Contributions and donations for religious and charitable purposes Help on the Immodio entry item Contributions, donations for church, religious and charitable purposes.
You use this category for **tax-privileged donations and other contributions for church, religious or generally charitable purposes** as far as neither of the more specific Immodio categories **"benevolent purposes"** or **"scientific and cultural purposes"** applies to the specific purpose. This can include, for example, donations to promote: * religion and church purposes, * youth and elderly care, * public health, * environmental, nature or climate protection, * animal welfare, * disaster and civil protection, * development cooperation, * welfare, * consumer or heritage protection, * or other purposes recognised as charitable under Section 52 AO. Section 52 AO contains an extensive catalogue of charitable purposes. Promoting religion is expressly named there. **Church purposes** are additionally defined separately in Section 54 AO; these include, for example, the selfless promotion of a religious community under public law and certain church tasks. #### **Why is there a separate category for this?** Tax law distinguishes between **charitable, benevolent and church purposes**. For the assignment in Immodio, donations are distinguished according to their **tax-privileged purpose**. * **Church, religious and other charitable purposes** cover general charitable promotion. * **Benevolent purposes** concern in particular the support of people in need. * **Scientific and cultural purposes** cover in particular science, research, art and culture. In law, **religion, science, research, art and culture are among the charitable purposes under Section 52 AO**. Benevolent purposes are governed separately in **Section 53 AO** and church purposes in **Section 54 AO**. There is a category in each case for * [Contributions, donations for church, religious and charitable purposes](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10154200-zuwendungen-spenden-fuer-kirchliche-religioese-und-gemeinnuetzige-zwecke.md) * [Contributions, donations for benevolent purposes](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10154300-zuwendungen-spenden-fuer-mildtaetige-zwecke.md) * [Contributions, donations for scientific and cultural purposes](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10154400-zuwendungen-spenden-fuer-wissenschaftliche-und-kulturelle-zwecke.md) * and a category for contributions and donations not deductible for tax: [Contributions, donations not deductible for tax](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10154700-zuwendungen-spenden-steuerlich-nicht-abziehbar.md) For the right Immodio category, use the **purpose stated on the donation receipt** as your guide where possible. **Example: a donation to a charitable organisation** You donate **€500** to a tax-privileged organisation devoted exclusively to animal welfare. You receive a corresponding donation receipt. You post the **€500** to the **"**[**Contributions, donations for church, religious and charitable purposes**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10154200-zuwendungen-spenden-fuer-kirchliche-religioese-und-gemeinnuetzige-zwecke.md)**"** category {% hint style="info" %} The payment is **not** income-related expenditure of your letting activity; where the requirements are met it can be taken into account as a **special expense under Section 10b EStG**. {% endhint %} #### **Do not decide solely on the basis of the organisation's activity** An organisation can pursue at the same time: * charitable, * benevolent, * and where applicable church purposes. The classification should therefore be made on the basis of the **specific donation purpose confirmed** where possible. #### **Donations are not income-related expenditure of the letting activity** Even where the payment is made from an account kept in Immodio, that does not turn a donation into an expense of your let property. Tax-privileged contributions for purposes within the meaning of Sections 52 to 54 AO can in principle be taken into account as special expenses up to **20% of the total amount of income** or alternatively within the statutory 4 per mille limit. Amounts above the relevant limit can in principle be taken into account as a donation carry-forward in subsequent assessment periods. #### **The donation receipt is particularly important for the assignment** When choosing the category, use the **donation receipt or donation certificate** as your guide where possible\*\*.\*\* The name of an organisation alone does not determine which tax-privileged purpose is promoted. An organisation can, for example, pursue several purposes at the same time. #### **Simplified evidence of a donation up to €300** For certain contributions of **no more than €300**, simplified evidence can be sufficient instead of an ordinary donation receipt. Where the statutory requirements are met, the bank's booking confirmation together with the necessary details of the recipient is in particular sufficient. #### **Assignment in Immodio** With this category the assignment is to the **owner**. Select the owner who actually made the contribution or donation. #### **Do not recover from the tenant** Donations and other contributions are the **owner's personal expenditure** and not running operating costs of the let property. They do not arise from the intended use of the land or building and may therefore **not be recovered from the tenants through the operating cost statement**. The **"Recoverable in the operating cost statement"** switch therefore has to stay **disabled**. #### **Which documents should you keep?** Keep in particular: * the **donation receipt or donation certificate**, * evidence of payment or of the transfer, * where the simplified evidence is used, the corresponding document from the recipient, * where applicable, records on the specific purpose promoted, * with donations in kind, records on determining the value applied, * and with several owners, the clear assignment to the actual donor. Evidence of contributions has to be produced at the tax office's request. As far as it has not already been requested, Section 50 EStDV in principle provides for it to be kept until one year after the tax assessment has been notified.