Spenden an Organisationen und für Zwecke im Ausland

1. Verwirklichung steuerbegünstigter Zwecke im Ausland

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2. Spenden an Organisationen im EU-/EWR-Ausland

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3. Gemeinnützigkeit von Organisationen im EU-/EWR-Ausland

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4. Spenden an gemeinnützige Organisationen im Nicht-EU-Ausland

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5. Spenden an Religionsgemeinschaften im Ausland

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6. Spenden an den Papst

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7. Gesetzliche Grundlage

§ 10b EStG - Steuerbegünstigte Zwecke

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§ 51 AO - Allgemeines

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§ 5 KStG - Befreiungen

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