Donations
Question
Can an association issue a donation receipt for tax purposes or are there specific requirements in place for this?
Answer
An association is only permitted to issue receipts if the association is tax-exempt. This means that the association must have submitted a corresponding application to the canton in which it is based and must have a written document that confirms it enjoys tax-exempt status due to its charitable activities.
If the association is really tax-exempt, the form that the donation receipt takes plays no role. The association is under no obligation to issue a receipt. Donors are happy, however, if they are able to directly enclose a donation receipt with their tax return. It is important that the organisation, the name of the donor and the relevant amount are stated on the confirmation.
