Durch die anhaltende Dürre in Ostafrika (Somalia, Äthiopien, Kenia, Dschibuti und Uganda) sind Millionen von Menschen vom Hungertod bedroht. Um die Spendenbereitschaft zu fördern, gewährt der Fiskus einige Kulanzregelungen (BMF-Schreiben vom 2.8.2011, BStBl. 2011 I S. 785).

1. Vereinfachter Spendennachweis

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2. Spendensammlung durch nicht steuerbegünstigte Organisationen

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3. Spendenaktionen von gemeinnützigen Vereinen

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4. Arbeitslohnspenden

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5. Unterstützung an betroffene Arbeitnehmer

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6. Firmen: Zuwendungen aus dem Betriebsvermögen

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7. Benefizveranstaltungen auch begünstigt?

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8. Direkte Unterstützung eines Geschädigten?

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