How to utilize tax deductions for your donations to the Fraternity
As of 2024, the Orthodox External Mission Fraternity is registered in the Special Register of Civil Society Organizations (CSOs) of the Ministry of Interior. Faithful to the principles of transparency and sound management, the Fraternity leads the way by opting for a voluntary audit of its financial statements by an independent certified auditor, to offer unique privileges to its donors.
Now you can benefit from increased 40% income tax deductions for your donations to the Fraternity, up to 40% of your annual income. This is a special deduction that exceeds the deduction for general associations by up to 16 times.
Attention: For the correct completion of the personal income tax return E1, you must fill in codes 063-064 and not the general codes 059-060. The information you need to enter is as follows:
- Fraternity’s Tax Identification Number (TIN): 090027010
- Bank where you deposited your donation
- Fraternity’s account number where the donation was deposited (the IBAN must be entered without the prefix GR)
- Receipt number: here you will enter the Fraternity’s receipt number
- Donation amount
Donations must have been deposited into a bank account operating in Greece or the European Union, and must exceed the amount of 100 euros per year.
After submitting the declaration, keep the receipts and deposit slips in your records for six years, to be fully prepared in case of an audit. Also keep the Fraternity’s registration certificate in the Special Register, which you can download below.
It is noted that the Fraternity also submits donation tax declarations under Law 2961/2001, which are not required to be named for income tax purposes.
If you are missing a receipt, you can download a copy from the Donor Portal, where you will find a detailed statement of your donations.
For your convenience, we list the Fraternity’s bank account numbers:
| National Bank of Greece | GR0601102560000025648000609 |
| Alpha Bank | GR9301404050405002002000170 |
| Piraeus Bank | GR7001722000005200052141068 |
| Eurobank Ergasias S.A. | GR2402602060000100101157390 |
⚠️ Please note that PayPal is not recognized in Greece as a credit institution, and donations made through it are not eligible for income tax deductions.
Specifically for donors taxed in another EU country
If you are taxed in another European Union country that provides for tax deductions due to charitable donations, you can use the Fraternity’s receipts to substantiate them.
Following a series of landmark decisions (ECJ 14.9.2006 – C-386/04, ECJ 27.1.2009 – C-318/07, ECJ 10.2.2011 – C-25/10, etc.), the Court of Justice of the European Union has established a general principle of non-discrimination regarding tax legislation in the field of charitable activities. Member States are not permitted to exclude foreign charitable organizations based in the EU and their donors from the right to tax privileges, provided that all requirements of national tax legislation for charitable donations are met.
For more information on the specific regime, please contact your accountant. If you need assistance with documenting your donation, do not hesitate to contact us.
