Yes, your donations are tax deductible as special expenses.
Yes, your donations are tax deductible as special expenses.
Donations are tax-deductible if they are made voluntarily and without consideration, for tax-privileged purposes, to tax-privileged organizations and are evidenced by a donation receipt. This applies to donations to UNDER Lea’s TRUST.
Yes. First of all, a donation receipt (donation certificate), which we will of course be happy to issue to you, is only required for an amount of €300 or more. Otherwise, proof of the donation can be provided by a cash deposit slip or the bank’s booking confirmation (e.g. bank statement). A “simplified proof” is sufficient. It is required that the name and account number of the donor and UNDER Lea’s TRUST, as well as the amount and booking date are visible.
This is possible in the special expenses annex on line 5.
The respective donation receipt no longer has to be sent to the tax office immediately, but has to be submitted subsequently upon request. Consequently, there is a so-called document withholding obligation.
A PayPal account statement and a printout of the transaction details are required as proof of booking. The amount, booking date, account holder and their email address as well as the actual execution of the payment must be identifiable.
Yes, this is 20% of the total amount of own income.
Note: This presentation is for guidance only and has been prepared in good faith by UNDER Leas’s TRUST team. It is expressly noted that no guarantee is given for the accuracy of this information and the information does not constitute tax advice or the like.
Sources: Steuererklärung: Spenden von der Steuer absetzen (steuertipps.de) Last opened: 12.09.2022
Spenden von der Steuer absetzen: Das musst du wissen (malteser.de) Last opened: 12.09.2022
CUENTA BANCARIA PARA DONACIONES
UNDER Lea’s TRUST e.V.
IBAN: DE83 8306 5408 0004 2891 53
BIC: GENODEF1SLR
CUENTA PAYPAL PARA DONACIONES:
underleastrust@gmail.com
Spenden an UNDER Lea’s TRUST e.V. sind in Deutschland steuerlich absetzbar. Gläubiger-Identifikationsnummer: DE83ZZZ00002452672