In many societies there may be some situations with a high level of insecurity. Either because they present a catastrophe which was not foreseen, because the levels of financial support are insufficient to meet many basic needs, in short situations which may present needs are many and are so severe that in many situations is necessary to require that different media provide aid of escape from such situations. One of the most frequent means that are applied when providing aid is the use of donations, which are voluntary surrender of a sum of money given to an entity or organization that uses this input to the attention of certain sectors that live in a situation of low quality, so acting entities in order to generate a benefit to others without receiving any benefits for themselves. The donations also are common offer things that are useful in improving the precarious condition of some people, so items would first need to solve the specific problem being experienced. One of the largest organizations dedicated to the proper use of donations to meet the needs of different people around the world are the NGOs, since each of these organizations, receive any gift, it reinvests in some of the works that he has in the different projects are under development, so that the various donations are needed for more than one goal so you can meet many more needs, is common in the quaint topics such as projects development and improvement of conditions, humanitarian action, awareness campaigns for the prevention of certain situations, social mobilization, fair trade, in order to use these gifts can give a broader scope and thus serve a greater number of situations not conducive to good living of certain groups. A relevant aspect of the donations, is that to some extent also generate a benefit for people carrying out such contributions, so through donations, you can get both the satisfaction of knowing they are doing something useful for improving the status of another person’s life, as you will get a benefit of a fiscal nature, which the value depends on whether it is a donation made by a natural person or a legal person. So if it is a natural person the tax benefit in return for the completion of the grant shall be 25% of donations irrevocable, pure and natural, and are located donations of money, property or rights. In the case of legal persons have the right to deduct the whole amount, type of gifts can be the same as those presented in the case of natural persons. The deduction can not exceed 10% of the donor’s tax base.