> 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/10154300-zuwendungen-spenden-fuer-mildtaetige-zwecke.md). # Contributions and donations for benevolent purposes Help on the Immodio entry item Contributions, donations for benevolent purposes.
You use this category for **tax-privileged contributions and donations that expressly serve benevolent purposes**. Benevolent purposes differ from generally charitable promotion in that the activity is aimed specifically at **supporting people in need selflessly**. Under Section 53 AO there is a benevolent purpose in particular where people are supported who: * are dependent on the help of others because of their physical, mental or emotional condition, * or are in need within the statutory requirements because of their economic situation. #### **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. {% 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 %} **Example** You donate: **€1,000** to a tax-privileged organisation. According to the donation receipt your donation serves **"benevolent purposes"**, that is the support of people in need within the meaning of Section 53 AO. You then post the **€1,000** to the **"**[**Contributions, donations for benevolent purposes**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10154300-zuwendungen-spenden-fuer-mildtaetige-zwecke.md)**"** category\*\*.\*\* #### **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.