Spenden: Aufwandsspenden

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1. Wann wird Aufwand als Aufwandsspende anerkannt?

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(1) Erforderlich ist ein Aufwendungsersatzanspruch

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(2) Der Aufwendungsersatzanspruch muss rechtlich verbindlich sein

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(3) Sie müssen auf den Aufwendungsersatzanspruch verzichten

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2. Allgemeiner Aufwandsersatzanspruch nach § 670 BGB ausreichend?

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3. Wann kommen Aufwandsspenden in Betracht?

a) Fahrten zugunsten des Vereins

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b) Vergütung für Tätigkeiten

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c) Gewährung von Unterkunft und Verpflegung an hilfsbedürftige Menschen

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d) Überlassung von Gegenständen an den Verein

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e) Andere Aufwendungen

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4. Das BMF-Schreiben vom 25.11.2014 (BStBl. 2014 I S. 1584)

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