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Donation receipt; use of official forms
Contributions in the form of tax-privileged donations and membership fees may only be deducted if they are evidenced by a donation receipt issued by the recipient in accordance with the officially prescribed form.
Forms
Forms
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Vordrucke zur Ausstellung von Zuwendungsbestätigungen
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
Responsible for you
For contact details of the responsible authoritiy and local valid information select under "Select location" a location.
Procedure details
Description
Non-profit organizations are required to confirm donations in such a way that the donor can also claim their expenses from the tax office in their tax return.
The use of official forms is prescribed for the confirmation of donations for tax-privileged donations and membership fees (see under "Forms"). Official forms are available for associations, foundations, public corporations, political parties and voter associations.
Legal bases
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§ 50 Abs. 1 Einkommensteuer-Durchführungsverordnung (EStDV 1955)Zuwendungsnachweis
Related issues
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Donation receipt; issued by the municipalityMunicipalities issue donation receipts for donations in kind and cash donations for charitable or eligible purposes.
Status: 13.03.2025
Editorial responsibility Bayerisches Staatsministerium der Finanzen und für Heimat
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