Who must receive the donation?
  • a municipality or region
  • a state organisational unit (regional fire brigades, ministries and authorities)
  • legal entities organising public collections in accordance with the law
  • an individual providing healthcare services or operating a school or educational facility
  • an individual operating a facility caring for stray and abandoned animals or members of endangered animal species
Purpose of the donation

Donations may be provided for humanitarian and charitable aid, not only in connection with flooding. Other charitable purposes can include ecology, healthcare, fire protection and animal protection.

Financial donations
What are the minimum and maximum financial donation amounts?

Legal entity

  • Each donation must be at least CZK 2,000
  • In 2024, a maximum of 30% of the tax base

Individual

  • The total donations must be at least CZK 1,000 or 2% of the tax base
  • In 2024, a maximum of 30% of the tax base

 

Individuals can also claim the following in their tax return:

  • blood donations (valued at CZK 3,000 per donation)
  • bone marrow donations (valued at CZK 20,000 per donation)
Evidence of a financial donation

Every non-profit organisation or collection will issue a confirmation of a financial donation stating the recipient, value, purpose and date of the donation. Larger platforms such as Donio send confirmation automatically by email.

For a direct transfer to the transparent bank account of a charitable collection, confirmation of payment from your bank is also sufficient. If you sent a donation text message, your mobile operator can also provide confirmation. In general, however, it is always best to have confirmation directly from the non-profit organisation or collection.

Non-cash donations

Material aid is also often provided during the current floods (cleaning products, drinking water, shovels, clothing, mattresses, etc.). You can claim these donations in your tax return too. 🙂

Some employers provide material aid to employees affected by the floods. They can also claim these non-cash donations in their tax return.

Evidence of a non-cash donation

For the return, you must prove the value of the donated items and their handover for a charitable purpose. Purchase documents (a receipt or invoice) are the best evidence of the cost of material aid. The charitable purpose can be evidenced by a gift agreement or confirmation of receipt of material aid stating everything you donated and its purpose.

The donation deduction limit has been increased to 30% several times in succession: first in connection with the COVID-19 pandemic, then the war in Ukraine. Overall, the increase has applied since 2020, so they could almost make it permanent by now and spare us checking every year. 🙂

In the next article, we will look at donations from the recipient’s perspective. If you need help claiming donations in your tax return, get in touch and we can discuss everything in a consultation together 🙂