Record an in-kind donation
An in-kind donation is a donation without money movement: a congregant offers you equipment, a professional provides you with a free service, a volunteer waives their travel expenses. These donations are eligible for a tax receipt under certain conditions and must be recorded with precision in Unisoft for accounting and transparency.
The three families of in-kind donations
Donation of a good
The donor offers you an object or a good: laptop computer, sefer Torah, books for the library, paroles for Passover, video projector, office furniture, etc.
Donation of a service
A professional provides you with a service they would normally have charged: architect who draws your renovation plans, photographer who covers your gala, caterer who offers the inauguration buffet, accountant who doesn't charge their fees.
Waived expenses
A volunteer incurs actual expenses on behalf of the organization (fuel, train tickets, supplies purchased) but waives the reimbursement. The corresponding sum is treated as a donation.
Entry procedure
- 1
Evaluate the value of the donation
See the Valuation section below. Keep all supporting documents (purchase invoice, quote, receipt).
- 2
Open Add a payment
Payments list → Add a payment button.
- 3
Choose Method = In kind
The form adapts the fields.
- 4
Select the donor
Existing or new contact.
- 5
Enter the valued amount
The amount corresponds to the value attributed to the good or service.
- 6
Choose the reason
Typically the main cash register or a budget booklet dedicated to equipment. According to your accounting, you can create an "In-kind donations" booklet to isolate them.
- 7
Mandatory descriptive comment
Describe the donation precisely: "MacBook Pro 13'' M2 new, invoice attached for an amount of 1,500 € — donation from Cohen Conseil company".
- 8
Check Issue a tax receipt if applicable
See the Tax receipt for an in-kind donation section below.
- 9
Save
Validated status, Manual source, no gross/fees/net breakdown (no financial flow).
Valuation: rules to respect
The valuation is fiscally regulated. Over-valuation exposes the organization and the donor to a tax adjustment.
| Type of donation | Valuation method | Supporting document to keep |
|---|---|---|
| New good | Purchase price including tax | Supplier invoice |
| Used good | Resale value (argus rating, market price of the same used good) | Screenshot of comparable ads or professional estimate |
| Professional service | Usual hourly rate of the provider × number of hours | Dated quote or reference pay slip |
| Waived expenses | Actual amount of expenses incurred | Tickets, invoices, supporting documents in the name of the volunteer |
| Foodstuffs | Purchase price or market value | Merchant invoice |
| Real estate | Valuation by expert | Notarial deed, expert report |
Tax receipt for an in-kind donation
The tax receipt is possible for in-kind donations, provided that:
- The organization is authorized to issue tax receipts (article 200 of the CGI for France)
- The donation is valued in accordance with the rules above
- The receipt explicitly mentions that the donation is in kind and describes the good or service
Unisoft generates the receipt with:
- Clearly visible "In-kind donation" mention
- Description taken from the entered comment
- Valuation retained
- Date of the donation
Special cases
Donation of a sefer Torah
Typical case: a congregant offers a new or ancient sefer Torah. The valuation can be delicate (ritual object without standard market).
- For a new scroll: invoice from the sofer
- For an ancient scroll: expertise by a sofer for estimation
- Keep all documents (provenance, expertise)
Service from a lawyer or accountant
These professionals generally know how to formulate their fee waiver themselves. Ask them for:
- A dated quote at the usual rate
- A waiver letter for payment
- Specify in comment: "Annual accounting audit — 8 hours × 150 €/h — Lévy Firm quote of 03/2026"
Free work by a craftsperson
Same: dated quote + waiver letter. The retained value includes only the labor (materials can be the subject of a separate donation if they are also offered).
Donation of a vehicle
- 1
Have the vehicle evaluated
Argus rating + 2 or 3 ads of comparable vehicles.
- 2
Establish a transfer deed
Administrative form for free transfer of vehicle, signed by both parties.
- 3
Enter the donation in Unisoft
Value = average of estimates. Detailed comment.
- 4
Issue the tax receipt
Attach a copy of the transfer deed to your internal file (not sent to the donor).
When the in-kind donation does not give right to a tax receipt
| Case | Why |
|---|---|
| Donation to the benefit of a non-authorized organization | Eligibility depends on the organization, not the donor |
| Volunteering without expenses (time given for free) | Time is not fiscally valuable |
| Provision of premises without title | Except in special cases, no eligibility |
| Low-value recurring service (coffee for congregants) | Not a donation in the tax sense |
In case of doubt, not issuing a tax receipt is better than issuing a disputable one.
Accounting impact
An in-kind donation is recorded in commitment accounting:
| Entry | Amount |
|---|---|
| Expense (purchase equivalent to the received donation) | Value of the donation |
| Income (in-kind donation received) | Value of the donation |
The net flow is zero (no cash flow movement), but the donation is well recognized in the income statement.