What amount should the organization state on the donation certificate? How is the fee treated in the accounts?
The recipient organization always issues the donation certificate for the full amount of the donation that the donor actually sent.
This amount is shown both in the administration section and in the statement we send you, where you will find it in the column Resulting donation – amount sent.
Darujme.cz deducts a fee from every donation according to the current pricing, as set out in the service agreement and in the donation terms.
The fee charged on each donation is shown in the column donation fee; it is the cost of a donation facilitated through Darujme.cz.
The fee is not a cost of the donor; it is a cost of the nonprofit organization.
From an accounting perspective, the fee is an expense item that is booked on the basis of the invoice we send you, in the same way as a bank fee (a model accounting example is given below).
All information about the donations received – the resulting donation amount, the donation fee, the VAT amount, donor details and so on – is available in the administration section on the Donations tab, and also on the invoice and in the statement for each aggregated payment, which we send by e-mail as an Excel spreadsheet as soon as the donations have been transferred to your bank account.
How to account for a donation and the fee – model example – donation of CZK 100
*to a revenue account, a fund account or equity (jmění) – depending on the purpose of the donation
Next, book the set-off of the payable on account 321 (MD – debit) against the receivable on account 315 (DAL – credit) in the amount of CZK 3.70.
The incoming payment in the bank is matched with the receivable: 221 (MD) – CZK 96.30 / 315 (DAL) – CZK 96.30.
Book donations according to your own chart of accounts and internal accounting guidelines, so that the entries are consistent with your accounting as a whole.