If your project organization is tax-exempt, you can issue donation receipts for genuine donations made without any economic consideration. For donations up to 300 euros, simplified documentation is generally sufficient for the tax office; for higher amounts, donors typically need a proper donation receipt if they wish to claim the donation as a tax deduction.
Can I issue donation receipts for my crowdfunding campaign?
Yes, provided that the legal entity responsible for your project is authorized to do so and the support qualifies as a tax-deductible donation. The following organizations, in particular, are authorized to issue donation receipts:
- tax-exempt organizations,
- tax-exempt foundations,
- gGmbHs and other tax-exempt entities,
- legal entities governed by public law and public agencies, subject to the statutory requirements.
What matters is the legal project sponsor—not just how you describe your project on Startnext. Before the project begins, make sure you have your current tax exemption notice or another valid proof of tax benefits.
For what purposes may I issue a donation receipt?
You may issue a donation receipt only for a genuine donation made without any economically significant consideration in return. A purely symbolic token of appreciation with no measurable economic value generally does not affect the donation's status as such.
You may not issue a donation receipt for products, tickets, gift certificates, services, or other tokens of appreciation that have monetary value. If a donation consists of various components, you may only acknowledge a clearly separated portion that is actually eligible for a tax deduction.
Do I have to issue a donation receipt for every donation?
No, you don't have to automatically issue a donation receipt for every donation. Whether donors need a formal donation receipt depends primarily on the amount of the donation and the type of tax documentation they require.
For donations of up to 300 euros, simplified proof is generally sufficient for the tax office. For larger donations, donors typically need a proper donation receipt if they wish to claim the donation as a tax deduction.
How do donors provide proof of a donation of up to 300 euros?
Generally, a bank statement and a receipt containing the necessary information about the tax-exempt organization are sufficient. As supplementary proof, donors can use the donation confirmation from Startnext or the payment receipt from Postfunder.
You can create payment receipts in Postfunder.
When should I issue donation receipts?
You can conveniently generate donation receipts in bulk after the funds have been disbursed and then send them via email. This allows you to account for the donations that were actually collected and disbursed to your project.
Do not issue a donation receipt until you have verified that the payment has actually been received, does not involve any consideration in return, and that your project sponsor is authorized to issue it.
What date is listed on the donation receipt?
For donors, what matters is when the donation was actually debited from their account (and the donor permanently loses control over the funds: the “outflow principle” under Section 11(2) of the German Income Tax Act (EStG)). If the amount is debited in the old year but the money is not paid out to the project organizer until the new year, the donation is generally considered to have been made in the new year for tax purposes.
The donation receipt can be issued at a later date. It confirms the date of the donation and should be dated as of the date the funds are disbursed to the project sponsor.
What do I need to keep in mind regarding electronic donation receipts?
Before you automatically generate electronic donation receipts, you must notify your tax office of the automated process. You should also verify that your process and the document you use meet the legal requirements.
For more background information, see the explanation of the automated process for donation receipts. You can find a template for the request to the tax office in Postfunder.
These guidelines apply to tax-exempt organizations and donations under German tax law. Different requirements and documentation obligations may apply to organizations based in other countries.
This information is provided for general guidance only and is not a substitute for individual tax advice. Your project sponsor is responsible for verifying the tax requirements and issuing donation receipts correctly.