Spendenkonto

A Spendenkonto is a bank account designated specifically for charitable donations held by a non-profit organization, such as a registered association (eingetragener Verein), gGmbH or foundation. Its purpose is to receive donor contributions, separate them from regular operating funds, and ensure proper tracking and use of the funds for charitable or public-benefit activities. A Spendenkonto may be used to pool donations for general charitable work or to earmark money for particular projects.

In many jurisdictions, donations to recognized non-profit organizations are tax-advantaged. The organization can issue donation receipts (Spendenbescheinigungen) to donors, which may enable tax deductions for the contributors, provided the recipient is registered as a charitable or public-benefit entity by the tax authorities. Such receipts typically comply with national tax rules (for example, in Germany under the relevant provisions of the tax code and its implementing regulations).

Practically, a Spendenkonto is often kept separate from the organization’s operating accounts to improve transparency and accountability. The funds are accounted for and reported in annual financial statements or project reports, showing inflows, allocations, and expenditures. If the organization dissolves or changes purpose, remaining funds are usually handled in accordance with its statutes and applicable law, often transferring to another qualifying non-profit.

While not legally mandatory for all organizations, maintaining a dedicated Spendenkonto is common practice to bolster donor confidence, ensure traceability, and support compliant use of charitable funds. Donors should verify the charity’s status and request appropriate receipts for tax purposes.