The Fellowship contribution is a donation to the Free Software Foundation Europe e.V.. This donation is tax-deductible in the following countries:
Germany
According to "§5 Abs. 1 Ziff. 9 Körperschaftsteuergesetzes" the donations to FSFE are tax-deductible.
Donations including 200 EUR will be acknowledged by the tax office without any formal donation receipt, if you include a note (e.g. in the subject line) on the bank transfer that this is a Donation to the FSFE e.V.
Donations above 200 EUR need a formal donation receipt. Fellows will automatically receive the donation receipt at the beginning of the year from the our office in Düsseldorf.