IMPORTANT NOTE REGARDING DONATION RECEIPT
As a non-profit organization, Back to Life is entitled to issue a tax-deductable receipt for your donation. You can submit this receipt to the competent tax office during your tax return. In case you are donating from a foreign country, please contact your competent tax office to get the information on whether donations to our association is tax-deductible in your country. The current official notice of exemption from the tax office Bad Homburg can be found here.
The legal provisions state that you are only obliged to submit a donation receipt from our organization to the competent tax office for annually donations over 200 euro. For donations up to 200 euro per year, it will be sufficient to submit your account statement to the competent tax office. Therefore, the organization will only issue donation receipts for donations higher than 200 euro per year. We kindly ask for your understanding for this decision as it will save us significant administrative costs. Please note your complete postal address when transferring donations under ‘purpose of transfer”. Only then our employees will be able to send a donation receipt. In case of regular/frequent donations (e.g. for sponsorships) we will sent a donation-receipt stating all donations of the respective year at the beginning of the following year without further need of notification from your side.
Information on taxation treatment of collective donations
Some of our donations are the result of a campaign to collect donations. For example, school classes collect money, or at a company party some employee promotes our Back to Life projects and asks for donations. These offertories are then transferred to our donation account and we often then receive the request for donation receipts. We like to help and issue the donation receipts given we have a list naming all donators with their full names, addresses and the amount of each donation.
However, we have one restriction as we only issue donation receipts for single amounts higher than 10 euro. Lower amounts simply do not justify the postage and administrative work connected with the donation. We kindly ask for your understanding. For tax law reasons, we are prohibited from issuing a donation receipt for the whole amount to the person transferring the collected donations, as the individual donations were only entrusted to this person during the fundraising campaign with the obligation to forward these donations to us.
On occasions of birthdays, some jubilarians ask their well-wishers and guests for donations for a good cause instead of gifts. Often the jubilarian mentions the charitable organization he or she wishes to be considered, the respective donation account and the intended purpose to identify the donation. Frequently the intended purpose of transfer has a direct reference to the name of the jubilarian. Since the donation is made directly by the donor, there is no problem issuing a donation receipt, given, that the donor has noted his name, first name and his address on the purpose of transfer.
However, if the offertory takes place during the festival, it becomes a donation to the jubilarian, who then redistributes the collected amount to a donation to the charitable organization. In this case, the organization has the right to issue a donation receipt over the full amount to the jubilarian.