Donations from exotic climes: Blessing or curse?

When fundraising organizations reach a certain size, they are often able to refine and professionalize their fundraising activities. In a globalized world, this includes targeted fundraising in foreign countries. Often, it is possible to build on a supporter base of emigrants and "expats."

In addition, it is not uncommon for non-profit organizations to receive donations from countries with which they have had no connection at all or which are virtually known as "oasis states. It is also not uncommon for donation accounts published on the Internet to record money receipts whose cause and origin remain largely unclear. Sometimes, tax fraudsters are even said to have tried to "clear" themselves of their misdemeanor by donating (anonymously, if necessary) their black money that was once transferred abroad. In times when (tax) compliance is writ large, those responsible on the recipient side are increasingly asking themselves whether there is a "duty to investigate" and whether such donations may be accepted at all without much ado.

The general suspicion of dubiousness into which donations from abroad sometimes fall stems from the fact that the acceptance of such donations is severely restricted under Section 25 (2) No. 3 of the Political Parties Act. However, non-profit organizations are not political parties. Therefore, it should always be checked whether special reporting and identification obligations exist for the acceptance of donations from abroad and under which conditions such donations are accepted may or even be adopted need.