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Donations, party donations and tax-free volunteering
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 268 words · 3 min
Worked example
A party donation of 5,000 euros
A single person gives 5,000 euros to a party. The first 3,300 euros yield 50 percent, that is a 1,650-euro reduction of the tariff tax, and exhaust the cap. The remaining 1,700 euros lie below the 3,300-euro limit of § 10b(2) and are deducted from income as special expenses.
Practical case
Donations, a party and a coaching job in one year
A single employee has total income of 30,000 euros and no turnover. During the year he transfers 7,000 euros in total to charitable associations and receives official receipts for them. He gives 4,000 euros to his party. As a youth coach at a charitable sports club he receives 3,000 euros on the side. Which amounts take effect this year, what is carried forward, and how much of the coaching fee is taxable?
Hint: Measure the charitable donations against 20 percent of total income. Treat the party donation separately, starting with § 34g.
Show the solution
The ceiling is 20 percent of 30,000 euros, that is 6,000 euros; the turnover ceiling is zero since there is no turnover. Of the 7,000 euros, 6,000 euros are deductible and 1,000 euros are carried forward. The party donation yields 50 percent of 4,000 euros, which would be 2,000 euros; the reduction is capped at 1,650 euros, which uses up 3,300 euros of payments. The remaining 700 euros are special expenses under § 10b(2). The coaching fee lies below 3,300 euros and stays fully tax-free.
Answer: 6,000 € donation deduction and 1,000 € carried forward; 1,650 € tax reduction and 700 € special expenses for the party donation; 0 € taxable coaching fee
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