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# Contributions and donations, not tax-deductible

Help on the Immodio entry item Contributions, donations not deductible for tax.

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You use this category for **contributions, donations or comparable voluntary payments** that **cannot** be taken into account for tax as a privileged donation under Section 10b EStG.

The payment can perfectly well be intended as voluntary and charitable. What is decisive, however, is whether the **statutory requirements for deducting a donation for tax are actually met**.

#### **Why is there a separate category for this?**

Not every voluntary payment is automatically a donation privileged for tax.

For a contribution to be taken into account as a special expense under Section 10b EStG, the following in particular have to be present:

* a tax-privileged purpose under Sections 52 to 54 AO,
* a privileged recipient of the contribution,
* and compliance with the statutory evidence requirements.

#### **Typical cases**

This can include, for example:

* voluntary gifts of money to private individuals,
* private support payments without a privileged recipient,
* contributions to organisations not entitled to receive donations deductible for tax,
* payments for a purpose that is not tax-privileged,
* payments for which the necessary evidence for tax can definitively not be provided,
* membership fees that are not privileged,
* or other voluntary contributions that do not meet the requirements of Section 10b EStG.

**Example: supporting a private individual**

* You transfer **€1,000** to a person you know privately because you want to support them financially. This is therefore **not** a payment to a tax-privileged recipient.
* The **€1,000** is therefore **not** a donation privileged for tax under Section 10b EStG.

You post the amount to the **"**[**Contributions, donations not deductible for tax**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10154700-zuwendungen-spenden-steuerlich-nicht-abziehbar.md)**"** category

#### **Non-deductible membership fees**

Section 10b EStG expressly excludes certain membership fees from deduction as a special expense.

These include, among others, membership fees to bodies that promote:

* sport,
* cultural activities that primarily serve leisure,
* local heritage and local history,
* and certain other leisure activities

.

{% hint style="info" %}
That does **not** mean that every genuine donation to the same organisation would also be non-deductible.
{% endhint %}

For example, a membership fee to a sports club may not be privileged, while a separate genuine donation to a tax-privileged sports club can in principle be deductible for tax.

What is decisive, therefore, is **whether it is a membership fee or a donation**.

#### **A missing classic donation receipt**

For contributions of up to and including **€300**, simplified evidence can be sufficient where the requirements of Section 50 EStDV are met.

Where a classic donation certificate is missing, it should therefore first be examined whether:

* the simplified evidence of a donation is permissible,
* or the donation receipt can still be requested from the recipient.

{% hint style="info" %}
Only where the requirements for the deduction for tax actually cannot be met does the **"not deductible for tax"** category come into consideration.
{% endhint %}

#### **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?**

With contributions not deductible for tax as well, keep in particular:

* evidence of payment or of the transfer,
* an invoice or other document, as far as available,
* details of the recipient,
* where applicable, correspondence about the purpose of the payment,
* any donation receipt available or its refusal,
* and where applicable a short note on **why the payment was not treated as a privileged donation for tax**.

That keeps it comprehensible later why a payment was deliberately **not** assigned to one of the three tax-privileged donation categories.