Sponsors such as waterworks, banks or regional companies often offer funding for drinking fountains in Germany. This often goes hand in hand with a public drinking fountain opening and with the usual sponsorship features, such as advertising rights for the sponsor. It looks different when someone donates a drinking fountain to you, because a donation is always unselfish and nothing in return is allowed. If necessary, only a donation receipt will be issued by the recipient of the donation, provided that the recipient institution is recognized in its charitable status by the tax office. A donation is of interest to the sponsor because it is considered a special issue upon presentation of a donation receipt and is tax deductible. For the beneficiary, the donation is tax-exempt if it benefits a charitable cause. Therefore, no taxes may be collected from the tax office on receipt of it.