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A Donation Agreement is a legally binding contract that formalizes the transfer of assets, money, or property from a donor to a recipient in Switzerland. It clearly outlines the terms, conditions, and any specific requirements attached to the gift, protecting both parties and ensuring their intentions are properly documented.

Under Swiss Civil Code, these agreements help prevent future disputes by specifying important details like transfer timing, tax implications, and any donor restrictions on how the gift can be used. They're particularly common in charitable giving, estate planning, and institutional donations to organizations like museums, universities, or foundations operating under Swiss law.

Use a Donation Agreement any time you're making or receiving a significant gift in Switzerland, especially for donations above CHF 5,000. This formal document becomes essential when transferring valuable assets, establishing charitable foundations, or making contributions to institutions like hospitals, museums, or universities.

The agreement proves particularly valuable for complex donations involving specific conditions, staged transfers, or tax considerations under Swiss law. It's crucial for gifts that need clear documentation of donor intentions, usage restrictions, or recognition requirements. Many Swiss foundations and nonprofits require these agreements to meet their governance obligations and maintain transparency with stakeholders.

• Unconditional Gift Agreements: Simple transfers without restrictions, typically used for straightforward monetary donations to Swiss charities
• Conditional Donation Agreements: Include specific terms about how the gift must be used, maintained, or recognized
• Endowment Agreements: Structure permanent funds where only investment income is used, common in Swiss educational institutions
• In-Kind Donation Agreements: Cover non-monetary gifts like art, property, or equipment, with detailed valuation terms
• Staged Donation Agreements: Outline multi-year or installment-based giving plans with specific payment schedules

• Donors: Individuals, foundations, or corporations making charitable gifts, requiring clear documentation of their giving intentions and conditions
• Recipient Organizations: Swiss charities, educational institutions, museums, and nonprofits that accept and manage donations according to agreed terms
• Legal Advisors: Swiss attorneys who draft and review agreements to ensure compliance with local donation and tax laws
• Tax Authorities: Federal and cantonal officials who verify donation documentation for tax deduction purposes
• Board Members: Organizational leaders who approve and oversee major gift acceptance and implementation

• Donor Details: Gather complete legal names, addresses, and contact information for all contributing parties
• Gift Specifics: Document exact description, value, and timing of the donation, including any conditions or restrictions
• Tax Status: Confirm recipient's Swiss charitable status and donor's tax residency for proper deduction documentation
• Usage Terms: Outline how the donation will be used, any naming rights, and recognition requirements
• Compliance Check: Review cantonal regulations and ensure the agreement meets local Swiss donation laws
• Signature Authority: Verify who has legal power to sign on behalf of each party

• Identification: Full legal names and addresses of donor and recipient organizations
• Gift Description: Detailed specification of the donated assets, including valuation and transfer timing
• Purpose Statement: Clear declaration of charitable intent and any specific use restrictions
• Acceptance Terms: Recipient's acknowledgment and agreement to honor donor conditions
• Tax Provisions: Statements regarding Swiss tax implications and deduction eligibility
• Governing Law: Reference to applicable Swiss federal and cantonal laws
• Execution Details: Date, signatures, and authentication requirements under Swiss law

A Donation Agreement differs significantly from a Cost Sharing Agreement in several key aspects, though both involve financial arrangements under Swiss law. While donations represent one-way transfers with charitable intent, cost sharing involves mutual contributions and shared benefits between parties.

• Purpose and Intent: Donation Agreements facilitate charitable giving without expectation of return, while Cost Sharing Agreements establish how multiple parties will divide expenses for shared activities or resources
• Tax Treatment: Donations typically qualify for charitable tax deductions in Switzerland, whereas cost sharing arrangements are treated as business expenses
• Legal Structure: Donation Agreements transfer ownership permanently and unconditionally, while Cost Sharing Agreements create ongoing mutual obligations and rights
• Party Relationships: Donations involve a donor and recipient in distinct roles; cost sharing requires all parties to contribute and benefit equally