Das apokalyptische Erd- und Seebeben mit der anschließenden Tsunami- und Nuklearkatastrophe in Japan am 11. März 2011 hat Schäden und Leid in unvorstellbarem Ausmaß über Land und Leute gebracht. Um die Spendenbereitschaft zu fördern, zeigt sich der Fiskus nicht kleinlich: Für den steuerlichen Spendenabzug und andere Maßnahmen zur Hilfe eröffnet ein neuer BMF-Erlass eine Reihe von Kulanzregelungen (BMF-Schreiben vom 24.3.2011, BStBl. 2011 I S. 293).

1. Vereinfachter Spendennachweis

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2. Spenden durch nicht steuerbegünstigte Spendensammler

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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

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8. Spenden an gemeinnützige Organisationen in Japan

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9. Direkte Unterstützung eines Geschädigten

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