From time to time, the University receives funds and items donated to support research and teaching. Donors often request a donation receipt for tax purposes.

Since 1 January 2000, stricter legal requirements have applied regarding the content of a donation receipt, which is primarily of significance to the donor, as they may wish to claim the donation as a tax-deductible expense.

Due to the new legal provisions (Section 10b of the Income Tax Act (EStG), Sections 48 et seq. of the Income Tax Implementation Regulation (EStDV), and the decree of the Federal Ministry of Finance dated 18 November 1999), the issuer of a donation receipt is obliged to request certain information from the donor and to issue a donation receipt accordingly. This virtually eliminates the liability risk (§ 10b(4) EStG) for the recipient of the donation.

Should you, in the course of your research activities, be approached by third parties regarding the support and promotion of research and teaching through a donation, please request the information listed in the overview below immediately upon receiving a commitment to a donation. As soon as you have received a written confirmation and the necessary details, please forward these documents to the Department for Third-Party Funding Affairs as soon as possible for further processing.

Should you have any questions or encounter any issues in this regard, Ms Kravchuk (Tel: 25891) will be happy to assist you.

FINANCIAL CONTRIBUTIONS		DONATIONS IN KIND
The money comes from		The in-kind contribution comes from
private funds	company funds	private sector	the business sector
Name of the donor	Name of the funding organisation	Name of the donor	Name of the donor company
Address of the donor	Address/registered office of the granting company	Address of the donor	Address/registered office of the granting company
		Further required details:
		Value of the donated item	Value of the donated item
		Exact description of the item, including age, purchase price and condition	Precise description of the item, including age, purchase price and condition
			How was the value of the gift of property determined?
			Withdrawal value from business assets or lower market value?
			Special case: If an item is supplied and an invoice is issued, but the supplier waives the invoice amount, this constitutes a cash contribution.