Time donation

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The time donation is a way of donating and describes the performance and investment of time (usually with working character ) without appropriate compensation . The term indicates that in addition to monetary donations or donations in kind, there is also time donation. A time donation is often made as part of voluntary work or pro bono activities.

Informal expenditure of time outside of paid work - be it an additional expenditure in working hours such as in collegial help etc. - is difficult to define. Giving away time because you want something to do yourself is more common in times of high unemployment .

The term was introduced into the social science literature with attempts to measure the extent of civic engagement, which includes voluntary engagement, but also pure monetary donations. There is also a discussion as to whether the time donation should not be equated with the monetary donation in terms of tax deductibility. This question also arises, for example, when pro bono services are provided at a high level.

In Germany, the following applies: if you acquire a right to payment of expense allowances due to certain activities , but waive this by issuing appropriate donation receipts , you can deduct these amounts from tax under certain conditions within the corresponding exemptions (" expense donation "). Different types of expense allowances can come into play alongside one another, e.g. B. both a volunteer lump sum and an instructor lump sum , provided that the activities involved are different from one another. As of January 1, 2015, the Federal Ministry of Finance specified and tightened the conditions for an expense donation: Every claim for reimbursement of expenses must be stipulated by law or either justified in the statutes or stipulated in a written individual agreement, even before the activity leading to the expense, and the waiver must be promptly in writing (within three months after the claim arises or every three months in the case of a regular activity) and the recipient of the grant must be economically in a position to meet the commitment made at the time the claim is granted and at the time of waiver.

See also

literature

  • Ernst Kistler, Heinz-Herbert Noll, Eckhard Priller (eds.), 1999: Perspectives on social cohesion. Empirical findings, practical experience, measurement concepts. Berlin: Edition Sigma, ISBN 3-89404-459-4 , chap. V: Methods and measurement problems (p. 395–464)

Individual evidence

  1. Peter Baird: Charitable deductions for pro bono publico professional services: an updated carrot and stick approach , Texas Law Review, Vol. 50, No. 5, 1972 (in English)
  2. ^ Decree on expense donations: BMF letter of November 25, 2014. Quoted from: Expense donations - new decree of the BMF. Club knowhow, December 19, 2014, accessed October 19, 2015 .