"We will be happy to send you your next donation receipt by email!"
A letter from non-profit organisations to citizens who donated last year could read something like this. The background to this information is a BMF circular dated 6 February 2017 (ref.: IV C 4 – S 2223/07/0012; DOK 2016/1033014), which leaves it up to non-profit organisations how they wish to transmit donation receipts in the future. Transmission by letter remains possible as before. Transmission by email is added as a fast and efficient means of communication. The form of the donation receipt is retained — after printing, both donation receipts are visually prepared according to the official template — only the method of transmission differs. The BMF circular thus opens up opportunities for citizens and for non-profit corporations to organise the procedure surrounding donation receipts independently in digital form.
Source: Bundesministerium der Finanzen
Frequently asked questions
Frequently asked questions
May non-profit organizations send donation receipts by email?
Yes. According to the BMF circular dated 6 February 2017 (ref.: IV C 4 – S 2223/07/0012), non-profit organizations are free to transmit donation receipts by email. Traditional delivery by letter remains permissible as well.
Does electronic transmission change the format of the donation receipt?
No. The donation receipt must still comply with the official template. Once printed, a donation receipt sent by email looks exactly the same as one sent by letter – only the method of transmission differs.
What are the benefits of submitting donation receipts digitally?
Electronic submission is a fast and efficient means of communication. Both donors and charitable organisations can organise the process for donation receipts digitally on their own, reducing administrative work and costs.
Which BMF circular forms the basis for the electronic transmission of donation receipts?
The relevant authority is the BMF circular dated 6 February 2017, reference IV C 4 – S 2223/07/0012 (DOK 2016/1033014). It provides that non-profit organisations may freely choose the form in which donation confirmations are transmitted.