Association Donation

What clubs for the tax recognition of expenses donations note must be who is volunteers for an association, often has issues: it used the private phone to match dates. It trips are made with your own car. Incurred expenses for postage or stationery. Not every volunteer can reimburse these expenses by the club itself. He can claim but fiscally it as donation effort, if he can attest to the amount of money in a donation receipt from the Club. The affection of uses and services is excluded from the withdrawal. The value of unpaid labor for clubs is removable as a result not as a donation.

According to the draft of a new letter of the Federal Ministry of finance, the following applies to the tax recognition of expenses donations: the statutes of the Association must have no regulation, according to which Club members volunteer in the sense of must be worked free of charge. In the case of the Club Board, which wants to assert tax expense donations, one must Provision expressly allow payments to the Board. By contract or statute, a serious legal claim for reimbursement must be for the voluntary Club members. The services to be provided must be clearly agreed in advance, the execution must comply with these agreements. The expenses are separately to demonstrate and to settle, to keep the records of the beneficiaries. The claim for the reimbursement must be seriously cleared and should not necessarily be under the condition of a later renunciation. The club needs can bear the financial risk due to its economic performance or wear, actually with money to pay such expenses or to provide reimbursement of expenses. Expense claims may be only granted by the Association or gift certificates only issued if the volunteer work is really meant that the Club can fulfil his tasks relating to non-material or in purpose mode.