adományigazolás

Adományigazolás is a Hungarian term that translates to "donation certificate" or "proof of donation." It is a document issued by a charitable organization or a non-profit institution to a donor, confirming that a donation has been received. This document serves as evidence of the contribution and is primarily used for tax purposes.

In Hungary, adományigazolás plays a crucial role in allowing individuals and businesses to claim tax deductions for their charitable donations. By law, donors can typically deduct a certain percentage of their donation from their personal income tax or corporate tax base, provided they possess a valid adományigazolás. The specific rules and percentages are subject to Hungarian tax legislation and can vary.

The adományigazolás must contain specific information to be considered valid for tax purposes. This typically includes the name and tax identification number of the donating individual or entity, the name and registration details of the receiving organization, the date and amount or value of the donation, and a statement confirming that the donation was made voluntarily and without expectation of material return.

The issuing organization is responsible for providing accurate and complete documentation. Donors are advised to keep their adományigazolás in a safe place as it is a mandatory requirement for claiming tax benefits. Without this document, tax authorities may disallow the deduction. The adományigazolás system encourages philanthropy by making charitable giving more financially attractive.