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Tax receipts and pledges

Pour :Administrateur
Preview: Tax receipts and pledges

A frequent question early on: "What amount appears on the tax receipt of a partially paid pledge?". This page lays out the fundamental rule and all of its consequences.

Fundamental rule​

A tax receipt always covers the AMOUNT ACTUALLY PAID, never the total pledged amount.

When a donor commits to a pledge of €1,800 and pays €150 this month, they do not receive a tax receipt of €1,800: they receive a receipt of €150. This is logical: the tax deduction applies to the amounts actually paid during the year, not to intentions.

Practical consequences​

Multiple payments = multiple separate receipts​

A pledge of €1,800 fulfilled in 12 monthly installments of €150 generates 12 tax receipts of €150 each (unless annual consolidation — see below).

MonthPaymentTax receipt issued
January€150Receipt no. 001 — €150
February€150Receipt no. 002 — €150
………
December€150Receipt no. 012 — €150
Annual total€1,80012 receipts = €1,800 deductible

The donor attaches these 12 receipts to their tax return.

A multi-pledge payment = a single global receipt​

If a donor pays multiple pledges in a single payment (Assign a payment to multiple pledges), they receive a single global receipt that groups the splits:

Check of €800 → Receipt no. 057 — €800 (split: €500 Gala + €300 Rosh Hashana)

Advantage: a single document for the donor, easier to archive.

Unpaid pledge = no tax receipt​

An unfulfilled pledge generates no tax receipt. The pledged amount is not deductible for the donor as long as it is not actually paid. This is the common-sense argument (and the legal rule): you don't deduct an intent, you deduct an actual payment.

Issuance schedule​

When is the receipt issued?
At payment validation, automatically, if the "Generate a tax receipt" option is checked
Adding after the fact is possible if forgotten — see Tax receipts in the Payments module

Typical delay: a few seconds to generate the PDF, a few minutes for the email sending to the donor.

Special cases​

Company donor​

If the pledge is in the name of a legal entity (contact of type Professional with legal name and company ID), all issued receipts will bear the company's name.

👉 See Tax receipts for companies

In-kind donation​

If a payment assigned to a pledge is an in-kind donation (furniture, service, time), the tax receipt for in-kind donations follows specific rules. Check with your accountant about valuation and deductibility.

Pledge covered by a recurring subscription​

Each automatic direct debit of a recurring subscription that covers a pledge generates an individual tax receipt. The donor can therefore receive 12 receipts in the year for a single initial commitment.

Refund of a payment​

If you refund a payment that had fulfilled a pledge:

ElementBehavior
Tax receipt of the refunded paymentAutomatically canceled
Appearance in canceled receiptsVisible in the tax statement
Pledge balanceIncreases by the refunded amount (the pledge returns to In progress)
Other receipts for the same pledgeIntact (each receipt is independent)

Deletion of a payment​

The deletion of a manual payment has the same consequences: cancellation of the corresponding receipt, pledge balance increased.

And if I want to issue a recap annual tax receipt?​

That is precisely the purpose of the Annual tax statement in the My account module: a consolidated export of all receipts issued over a year, formatted for transmission to the tax administration and for the donor's personal return needs.

👉 Annual tax statement

Best practices​

Best practiceWhy
Enable the tax receipt for every payment by defaultAvoids forgetfulness and subsequent requests
Check donor eligibility once and for all (email + minimum amount)Guarantees the receipt will be generated
Educate donors about the "1 payment = 1 receipt" principleAvoids questions like "why didn't I receive a receipt for €1,800?"
At year-end, check the tax statement to verify consistencyQuickly detect anomalies

Go further​