Field help:
   		  		    (2022)		  
			Donations to recipients in Germany		  
		  		  		  		  		  		      	      	  		      	      		
           	           	
           	    		    			    			
   				
  			                Indicate the amount of donations into a charitable foundation's capital reserves made in 2022.
Contributions to the foundation's reserves are deductible as special expenses up to an amount of 1 million Euro (cf. sect. 10 b para. 1a of the Income Tax Act (EStG)). It is irrelevant whether it is an existing or a newly established foundation.
When exactly a foundation is deemed non-profit is determined by law. Only if the tax office recognises a foundation as non-profit, it is granted tax relief.