{"id":151,"date":"2019-08-08T07:12:23","date_gmt":"2019-08-08T07:12:23","guid":{"rendered":"https:\/\/tierschutzstiftungen.de\/?page_id=151"},"modified":"2019-12-02T14:50:56","modified_gmt":"2019-12-02T14:50:56","slug":"zustiftung","status":"publish","type":"page","link":"https:\/\/tierschutzstiftungen.de\/en\/donate-2\/subfoundation\/","title":{"rendered":"Endowment"},"content":{"rendered":"<section id=\"section-7-151\" class=\"ct-section\" style=\"background-image:url(https:\/\/tierschutzstiftungen.de\/wp-content\/uploads\/testament-tierschutz-ehepaar-01.jpg);background-size: cover;\" ><div class=\"ct-section-inner-wrap\"><div id=\"div_block-8-151\" class=\"ct-div-block headerdiv\" ><h1 id=\"headline-9-151\" class=\"ct-headline atomic-primary-heading\">Endowment<\/h1><div id=\"text_block-10-151\" class=\"ct-text-block atomic-subheading\" >Information on the subject of endowment<\/div><\/div><\/div><\/section><section id=\"section-13-151\" class=\"ct-section contentsheet-section\" ><div class=\"ct-section-inner-wrap\"><div id=\"div_block-14-151\" class=\"ct-div-block contentsheet-wrapper\" ><div id=\"_rich_text-6-151\" class=\"oxy-rich-text\" ><p>Under a\u00a0<strong>Endowment<\/strong>\u00a0An endowment is a voluntary contribution to a foundation. Sub-foundations increase the basic assets of a foundation. Sub-foundations can consist of money or contributions in kind (e.g. real estate).<\/p><p>Most foundations also take\u00a0<a href=\"https:\/\/tierschutzstiftungen.de\/en\/donate\/\">Donations<\/a>\u00a0an. In contrast to endowments, which increase the foundation's base, donations from foundations must be used promptly for the foundation's purpose.<\/p><p>For donations and endowments to legally capable and fiduciary foundations, in contrast to donations to other charitable institutions, there are additional maximum amounts for the deduction of special expenses. With the\u00a0<em>Law on the Further Promotion of Civic Involvement<\/em>which came into force on 1 January 2007, the maximum amount for the endowment of foundations was raised.<\/p><p>Pursuant to \u00a7 10 b para. 1a EStG, \u00a7 9 no. 5 GewStG \u00a7 10 b para. 1a EStG, \u00a7 9 no. 5 GewStG \u00a7 10 b para. 1a EStG, \u00a7 9 no. 5 GewStG, it is possible to make contributions to the basic fund of a charitable foundation and to claim this contribution for tax purposes. A maximum amount of 1,000,000 euros applies as a special expense deduction in the year of the contribution itself and spread over the period of the following nine years.<\/p><\/div><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":109,"menu_order":41,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-151","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/tierschutzstiftungen.de\/en\/wp-json\/wp\/v2\/pages\/151","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tierschutzstiftungen.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/tierschutzstiftungen.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/tierschutzstiftungen.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tierschutzstiftungen.de\/en\/wp-json\/wp\/v2\/comments?post=151"}],"version-history":[{"count":0,"href":"https:\/\/tierschutzstiftungen.de\/en\/wp-json\/wp\/v2\/pages\/151\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/tierschutzstiftungen.de\/en\/wp-json\/wp\/v2\/pages\/109"}],"wp:attachment":[{"href":"https:\/\/tierschutzstiftungen.de\/en\/wp-json\/wp\/v2\/media?parent=151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}