adományigazolást

An adományigazolás, which translates to donation certificate or gift certificate in English, is a document issued by a non-profit organization or a registered charity to acknowledge a donation received. This certificate serves as proof of contribution for the donor.

The primary purpose of an adományigazolás is to provide a record of the donation, including the name of the donor, the amount or nature of the donation (money, goods, or services), and the date it was received. It also typically includes the organization's name, registration number, and contact information.

In many countries, including Hungary, where the term adományigazolás is commonly used, these certificates have significant tax implications. Donors can often use the adományigazolás to claim tax deductions or credits on their income tax returns, reducing their overall tax liability. The specific tax benefits and eligibility criteria vary by jurisdiction and are usually governed by national tax laws.

For the issuing organization, the adományigazolás is a crucial tool for transparency and accountability. It demonstrates their formal process for acknowledging contributions and helps maintain good relationships with their donors. It also serves as an important record for their own financial management and reporting purposes, ensuring that all donations are properly documented. The issuance of these certificates is often a legal requirement for organizations seeking to benefit from tax-exempt status or to offer tax deductibility to their donors.