"Gutes tun und dabei Steuern sparen." Nach diesem Motto können Sie Vereine und karitative Organisationen unterstützen und selber eine ordentliche Steuerentlastung erreichen. Denn Spenden und in bestimmten Fällen auch Mitgliedsbeiträge sind als Sonderausgaben absetzbar. Hier erfahren Sie umfassend, was Sie rund um das Thema "Spenden" alles wissen wollen - mit allen Neuregelungen ab 2007.

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1. Was sind Spenden?

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a) Die Spende muss freiwillig geleistet werden

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Zahlungen an eine gemeinnützige Einrichtung auf Grund einer Anordnung

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Zahlungen aufgrund einer Schenkung unter Auflage

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Spenden auf Grund testamentarischer Anordnung (sog. Vermächtnisspenden)

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Spenden prominenter Kandidaten aus Spiel- und Quizshows im Fernsehen

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b) Die Spende muss ohne Gegenleistung gegeben werden

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2. Wann sind Mitgliedsbeiträge steuerlich absetzbar?

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Mitgliedsbeiträge zur Förderung der Kultur

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Mitgliedsbeiträge an Parteien

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Mitgliedsbeiträge mit Gegenleistung

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Beitrittsspenden, Eintrittsgelder, verdeckte Aufnahmegebühren und erwartete Spenden

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Freiwillige Spenden anstelle von Eintrittsgeldern

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3. Welche Zwecke sind steuerbegünstigt?

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4. Welche Organisationen sind steuerbegünstigt?

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Inländische juristische Personen des öffentlichen Rechts

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Inländische öffentliche Dienststellen

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Politische Parteien und unabhängige Wählervereinigungen

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Gemeinnützige Vereine und Organisationen

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Kommunale Einrichtungen und entsprechende Fördervereine

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Nicht steuerbegünstigt

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Reine Männervereine nicht mehr gemeinnützig?

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Politische Betätigung schädlich für Gemeinnützigkeit?

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AKTUELL: Änderung ab 2020 für Mitgliedsbeiträge

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AKTUELL: Erweiterung der steuerbegünstigten Zwecke ab 2021

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5. Bis zu welcher Höhe sind Zuwendungen steuerlich absetzbar?

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Zuwendungen an Parteien und Wählervereinigungen

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6. Besondere Vergünstigung für Großspenden

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7. Hoher Steuerabzug für Zuwendungen an Stiftungen

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Xxxx Xxxxxxxx xxxx xxxx Xxxxxx xxx x,x Xxxxxxxxx XXX xx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xx, xxxx x Xxxxxxx XXX xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxx Xxx. xx XXxXx xxxxxx xxxxxx. Xxxx xxxxxx xxx xxxxxxxx xxx.xxx XXX xxx "xxxxxxx" Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxx Xxx. x XXxXx.

Xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx x Xxx. XXX xxxxx Xxxxxxxxx xxxxxxxxx xx. Xxxxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxx, xxxxxx xxxxx xxx Xxxxxxxx x Xxx. XXX xxxxxxxx xxxx. Xxxx xxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxx xxx xxx xxxxxxx Xxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxx xxxx xxxx xxxxx xxxxxx Xxxxx xxx Xxxxxx xxxxxxx.

Xx xxxx xxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx x Xxx. XXX xxx x Xxx. XXX xxxxxxxxx. Xx xxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx, xxxxxxx Xxxxxxxx xxx Xxxxxx xxxxxxxxx xxx xxx xxx xxxxxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxx. Xxx Xxxxxxxx xxx Xxxxxx xxxxxx xxxxx Xxxxx xxxx. Xxx Xxxxxxxx xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx xxxxxx xxx xxx Xxx. xx Xxxx x XXxX, xxxxxxxxxx xxx xxx "Xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx"x.

Xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx, xxx xxxx xxxx xxxxx Xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxxx xxxx xxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxx xx xxxxxxxxxxx. Xxxx xxxx xxxxxxxxxx xxxxx xxxx Xxxxxxxxxx, xxx "xxxxxxx xxxxxx" xxxxxxxxxxxxxx Xxxxxx xxxxxxxx, xxx Xxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxx xxx xx Xxx. x Xx. x XxxXxXx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx xx Xxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxx.

8. Crowdfunding

Xxxxxxxxxxxx xxxxxx.x Xxxxxxxxxxxx xxxxxx xxx xxxxxxx "Xxxxxxxxxxxxxxxxxxx" xxxx "Xxxxxxxxxxxxxxxxxxx", xxx xxxx xxxx Xxx xxx Xxxxxxxxxxxx. Xxx xxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxx, Xxxxxxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxx Xxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxx xXxxxxx x xx xxx Xxxxx Xxxxxxxxxxxxxx. Xxxxx xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxx xx xxxxxxxxxxxxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxx. XxxxxxxxxxxxxXxxxxxx xxxxxxxxxxx xxx xxxxxxx Xxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxxx xxx, xxx xxxxxx Xxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxx xxx xx xxx xxx. xxx Xxxxxxx xxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XX X xxX xxxxxxxxxxxxxx.

a) Klassisches Crowdfunding

Xxx "xxxxxxxxxx Xxxxxxxxxxxx" xxxxxx xxxxxxx XxxxxxXxxXxxxxxxxxxx, xx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxxxxx xxxx xxxxx Xxxxxxx xxxx Xxxxxxxxxxxxx. Xxxxx xxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx. X. xx Xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx.

Xxxxxxxxx xx Xxxxxx xxxxx "xxxxxxxxxxx Xxxxxxxxxxxx" xxxx xxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxx x xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx xx xxxxx xxxxx xx.

Xxxx "Xxxxxx" xxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx.

  • Xxx xxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxx, x.x. xxx Xxxxxxxxxx xxx Xxxxxxxxxxx, xxxxxxxxx xxxx. Xxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxx xxxx xxxx.
  • Xxxx Xxxxxxxxxx xxx Xxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx xxx xxxx xxx Xxxxxx xxxxxxxxxxxxxx "xxxxxxxxxxxxxx" Xxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx, xxxx xxxx xx Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx.

b) Spenden-Crowdfunding

Xxx xxx. "XxxxxxxxXxxxxxxxxxxx" xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xx xxx Xxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxx. Xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxx xxx Xxxx xxxxxx xxx XxxxxxxxxxxxxXxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx. Xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxx xxx XxxxxxxxxxxxxXxxxxx xxxxxxxx xxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xx xxxxxxx Xxxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxx xxxxxxx. Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx, xxxx xxx xxxxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xx.

  • Xxx XxxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxx

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Xxxxxxxxxxxxx xxx, xxxx

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  • Xxx XxxxxxxxxxxxxXxxxxx xxx Xxxxxxxxxxxxxxxxxxxx

Xxxxxxx xx xxxx xxx xxx XxxxxxxxxxxxxXxxxxx xx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xx Xx. x XXx, xxx xxx Xxxxxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx xxx xx Xxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx. X. Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx, xxxx Xxxxxxxxx:

Xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxx xxxxxxxxxxxx. Xx xxxxxx Xxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxxx xx xx Xxx. x Xxxx x Xx. x XXxXXx.

Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxx xxxx.

  • Xxx XxxxxxxxxxxxxXxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx

Xxx xxx XxxxxxxxxxxxxXxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx, xxx xx xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx.

c) Crowdinvesting, -lending

Xxx xxx Xxxxxx xxx xxx. "Xxxxxxxxxxxxxx" xxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx. Xxxx xxx. "Xxxxxxxxxxxx" xxxxxxx xxx Xxxxx xxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxx xxxx xxxxx Xxxxxxxx xxx Xxxxxxxx xx xxxxx xxxxxxxxxxxx Xxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxx xxxxxxxxx xxxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxxxxx xxx. Xxxx xxxx Xxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xxxx x XXxX xxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxxx.

9. Pauschbetrag für Spenden?

Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxxxx xxxx, xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxx Xxxxx xxx.

Xxxx xx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx XXX xxxxxxxx xxx Xxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxxxx xxx xxx. XXXXxxxXxxxxxxxxxx xXxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxx xxxxxxx xxxxxxxx xxx xxx XXX Xxxxxxx xxxxxxxxxx xXXX Xxxxxxx xxx xx.x.xxxx, X xxxxxX xxxx X X xxxxxXx xxxx xxxxxx XXX Xxxxxxx xxx xx.x.xxxx, Xx. xx.xx.

Xxx xxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxxxx, xxx xxx Xxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxxxx, xxxxxxx xx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

XXXXXXXXX: Xxxxxx Xxx xx xxx Xxxxxxxxxxxxxx xxxx xxxxx xxxxxxx xxx "Xxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxx", xxxxxxx xxxxx Xxx xxxx xx, xx xxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx Xxx Xxxx Xxxxxxx xxxxxxxxx xxxxx, x. X. "XXX xx Xxxx, Xxxxxxxx xx Xxxx".

10. Zuwendungen an Organisationen und für Zwecke im Ausland

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxx xx Xxxxxxxxxxxxxx xx XXxxXXXxXxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx xx Xxxxxxxxxxxxxx xxx xxxx Xxxxxx xx Xxxxxxx.

11. Sachspenden: Wie Sie Gegenstände als Spende geltend machen

Xxx Xxxxxxx xxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxx. x XXxXx. Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxx xx Xxxxxxxx, xxxxxxxxxx xxx xxxxxxxxxx. Xxx Xxxxxxx xxxxxxx Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx xxxxxxxxx xx Xxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxx, x. x. xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxx Xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxx xxxxxx.

12. Aufwandsspenden: Mit dem Verzicht auf Aufwandsersatz Steuern sparen

Xxxxx Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx xx Xxxxxxxx xxx Xxxxxxxxxx, xx Xxxxxxxxxxxxxx xxx Xxxxxxx. Xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, xxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx. Xxx xxxxxx xxxxx xxx xxxx Xxxx xxx Xxxxxxxxxxxx xxx, xxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxxx. Xxxx xx Xxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxx xxxx xx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxxx xxxxxxxx "Xxxxxxxxx xxx Xxxxxxxxxx" xxxxx xxx Xxxxxx xxxxxxxxx. Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx, xxx Xxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx:

x Xxxxxxx: Xxxxxxxxxxxxxxx

x Xxxxxxx: Xxxxxxxx xxx Xxxxxxxx xxx XxxxxxxxXxxxxxxxxxxxxxxxxxxx

13. Vergütungsspenden: Wann die Arbeitsleistung als Spende anerkannt wird

Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, Xxxxxxxx, xxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxx xxxxx xxxx xxxxxxxx xxx Xxxxxx xxxxxxxxx, xxxx "Xxxxxxxxxx" xxxxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx. Xxxxxxx xxxx xx xxxx Xxxxxxxxxxxx, xxx Xxx xxxx Xxxx xxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxxx xx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxx: Xxxxxxxxxxxxxxxxxx

14. Wie die Zuwendungen nachgewiesen werden müssen

Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxx! Xxxxx Xxxxxxxxxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxxxxx, xxx xxxx xxxx Xxxxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx. Xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx Xxxxx Xxxxxxxxxxxxxxxx xxx.

Xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx Xxxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxxxx xxxxxxxxx. Xxx xxxx xxxxxxxxxxxxxx xxxx

  • Xxxxxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxx xxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx,
  • Xxxxxxx xx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxx.

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XXXXXXXXX: Xxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx xxxxxx. Xxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx. Xxxxxx Xxx xxxxxxx xxxxxx, xxxx Xxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx Xxx xxxxx xxx. Xxxx xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx.

Xxx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxxx. Xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxx xxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxx xxx xx xxxxxxxxxxxxxx Xxxxx xxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xx xxxxxxx. Xxxxx xxxxxxxxx xxx xxx Xxxxxxx xxxx xxx Xxxxxxx, xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxx xx xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxx. x XXxXXx.

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