Can I revoke a donation?

Yes — if the recipient grossly violates good morals towards the donor or their close ones. The revocation must be in writing and give reasons.

Is a donation tax-deductible for a company?

Not directly. Donations to individuals are taxable income for the recipient. Sponsorship and donations to non-profits may be tax-deductible under specific conditions in income tax law.

What if the recipient violates a condition of the donation?

The donor has the right to revoke the donation if it was conditional and the condition was not met. The revocation must be in writing and grounded in the breach of condition.

Can I make a donation without the recipient's knowledge?

A donation can be offered and accepted later. Without acceptance by the recipient, the donation agreement is not formed. For corporate gifts we recommend written confirmation of acceptance.

Corporate

Donation agreement

Donation agreement — giving made simple

For cash or in-kind donations, with or without conditions.

Start free Features

GDPR compliant · EU-hosted

Donations over €5,000 without documentation lead to tax issues in 42 % of cases

Conditional donations without a written contract are unenforceable in 90 % of cases

A digital donation agreement reduces the process from weeks to minutes

A donation agreement for individuals, companies and non-profit organisations. AI defines the subject of the donation, any conditions, revocation and tax implications.

Legal context

Donation agreements are governed by civil law (§§ 628–630 Slovak Civil Code). A donation is subject to income tax unless exempt (e.g. gifts between close relatives). Donations of real property require written form.

Civil Code §§ 628–630 — donation agreement; donations subject to income tax (Act 595/2003) unless exempt

Legal basis & glossary

When to use a Donation agreement

When donating equipment, a vehicle or real property
For corporate gifts to customers or business partners
For sponsorship or patronage of a non-profit organisation
When you want to formalise a conditional donation (e.g. restricted to a specific purpose)

What you get

Cash and in-kind donation
Conditional donation
Revocation of donation
Tax aspects

How it works

From idea to signature

Cash and in-kind donation

Conditional donation

Revocation of donation

FAQ

Frequently asked questions about Donation agreement

For real property yes. For moveable items, a verbal agreement with physical delivery suffices. For larger or conditional donations, a written document is recommended.