There are multiple definitions - click on the translation that matches your context.

Spende

Substantiv

partial

charitable contribution

Comparative law notes

Germany

The key feature of this English phrase is that donors/contributors can deduct the contribution from their gross personal income thereby lowering their net income and tax liability. A Spende can be either tax-deductible (if it meets certain requirements) or non-deductible and is hence a more general term.

Definitions of charitable contribution

English

the transfer, at no cost, of property to a charity. In some jurisdictions, such contributions may be tax deductible.

IDT, or a foundation established by it, will make a $1.250 million charitable contribution to a foundation or charities designated by HB.