Nachweis von Spenden und Mitgliedsbeiträgen

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxx
Xxxxxxx xxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx

1. Die Bedeutung der Zuwendungsbestätigung

Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxx xxx xxxx xx, xxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxx xx Xxx. x XXxXXx.

Xxx xxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxx xxx xxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxx, xxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx. Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx Xxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxxxxx xxxxxx xxx xxxxx xxxxxxxxxxxxx xxx xxx xxx xxxxxxx xxx Xxxxxxxxx xxx xxxx xxxxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx.

Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx x xxx xxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x XX xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxxx:

• Xxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XX, xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx.
• Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XX xxxx xxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xxx xxxxx Xxxxx xxxx. Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx. Xxxx xxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxx.

a) Dürfen Sie auf die Richtigkeit der Zuwendungsbestätigung vertrauen?

Xxx xxx Xxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxx xxxxxxx xxxxx xxxxxx xxxxxxx, xx xxx Xxxxxxxxxxxx xxx. xxx Xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx xxx, xxx xxxx xxxxxx Xxxxxxxx xxxxxx xxxxx, xxxx Xxxx Xxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxx xxxxxxxxx xxxx. Xxxxxxx xxxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxx. Xxx xxxx xxx xxxx xxxxx, xxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx Xxxxxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxx xxxxx.

XXXXXXX: Xxxxx Xxxxx xxxxxx xxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxx xxxx xxxx XxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxxx Xxx xxx Xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx x xxx xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X X xxxxxx.

Xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxx Xxxx xxx Xxxxxx xxxxxxxxxxx xxxx, xxxxxxx xx xxxx xxxxx xx xxx "xxxxxxxxxxxxxx Xxxxxxxx" xxxxxxx xx xxx Xxx. x XX, xxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxx xxxx.

XXXX Xxx xxxxx xxx Xxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx, xx xxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxx, xxxxxxxxx xxx xxxx Xxxxxx Xxxxxxxxx xxxxxxxxxx, xxx xx Xxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx. xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx.

b) Haftet der Verein für eine unrichtige Zuwendungsbestätigung?

Xxxxxx xxx xxxxx Xxxxxxx xx Xxxxxxx xxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xxx xxxx xxxxxxxxxxxx xxxx, xxxxxx xxx Xxxxxx xxx. xxx Xxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xxx xxx Xxx. x XXxXx. Xx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxx xx x xxx Xxxxxxxxxxxxxx xxx "Xxxxxxxxxxx" xx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxx

• xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xXxxxxxxxxxxxxxxxxx xxxx
• xxx Xxxxxxxxx xxxxx xxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxx. Xxxxxxxxxxxx xxxxxx xxx xxxxx, xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxx xxxx xxxxxx xxxxx xxxx xxx xxx XXX xx Xxxx xxxxxxx. "Xx xxxx xxxxx xxxx, xxxx xxxxxx, xxx xxxx xxxxxxxxxxxx xxxx xxxxx Xxxxxx xxxx xxxx Xxxxxxxx xxxxxxxx, xxxxxxxx xxxxx xxxxxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxx xxxxxx xxxx. Xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx" xXxxxxxx Xxxxxxx, xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xx XXXx.

Xxxxxxx xxxx xxxx xxxxxx xxx Xxxxxx xxxxxxxxx xxxxx xxx Xxxxxx xxx xxxxx xxxx xxx Xxxxxxxxxxxxxxx. Xxx xxxxxxxxx Xxxxxx xxxxxx xxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxx, xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxxxx Xxxxxxx, Xxxxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxx Xxxxxx xxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.

Xxx xxx "Xxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx" xxx xx.x.xxxx xxxxxx xxx Xxxxxxx xxx x xxx x Xxxxxx xx Xxxxxx xxxxxxxxxxxxxxx xxx xx Xxx. x XXx. Xxxx xxxxxxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxx

• xxx Xxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx xxx x Xxxxx xxxxxxxxxxxx xxxx
• xxx "Xxxxxxxxxxxx" xxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxx xxx x Xxxxxxxxxxxxx xxxxxxx xxxxx xxx xxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx.

Xxxxx Xxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx Xxxxxxx xxxxxx. Xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxxxxx, xxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxx xx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxx xxx Xxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx x xxx xxxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxx x Xxxxxxxxxxxxx.

c) Wenn Sie die Zuwendungsbestätigung verspätet vorlegen

Xxxxx Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxxxx Xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx xxx xxxx xxxxxxxx, xxxx xxxxx xxxx Xxxxxxxxx xxxxxxx xx xxx XX xxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxx xxxxxx.

Xxxxxx xxx xxx xxx xx.xx.xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx "xxxxxxxxxxxxxx Xxxxxxxx" xxxx, xxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx xxx xxx Xxx. x Xx. x XX, xxxxxxxxx xxxxx "XXxXxxxxxxxxxxxXxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

d) Darf das Finanzamt die eingereichten Zuwendungsbestätigungen behalten?

Xxxxx Xxxxx xxxxxxx xxxx xxxxx Xxxx xxxxx Xxxxxxx. Xxx Xxxxxxx xxxxxx xxxxxx: Xxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xx xx XX, xxx xxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxx. "Xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxx xxxxx xxxxxxxxxxx" xXxxxxxxxxxxxx Xxxxxxxxxxx, XxxXxx. Xxxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx.

Xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxx xxxxxx xxxx, xxxx xx xxxx xxxx Xxxxx xxxxxx. Xx xxxx xxx Xxxxxxxx xxxxxx xxxxxxxxxx. Xxxxxxxxxxxxxx xxx xxx XXX Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxx xx xxx XXX xx Xxxxx xx xxx Xxxxx xx xxxxxx xXXX Xxxxxxxxx xxx xx.xx.xxxx, XXxX xxxx X. xxxx.

e) Was muss der Zuwendungsempfänger beachten?

Xxxxxxx, xxx xxx xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxx xxxxxxx, xxxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx. Xxxxxxxx Xxxxxxxxxxxx xxxx xx xxxxxxxx xxx xx Xxx. x XXxXXx:

• Xxx xxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx, x. x. xxx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxx, Xxxxx xxx Xxxxxxxxx, Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx
• Xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx. Xx xxx xxxx xxxxxxxxx, xxx Xxxxxx xx xxxxxxxxxxxxxx Xxxx xx xxxxxxxxx.
• xXxx Xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxxxxxxxxxxxxxx xxxx. Xxxx xxx xxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx.
• Xxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx xxxx.
• Xxx Xxxxxxx xxxxxxx xxx xxxxxx Xxxx xx xxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xXxxxxxxxxxxx. Xxx Xxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx xXxxxxxx, Xxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxxxxxxx.

XXXXXXX: Xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx Xxxxxx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxx, xxx xxxxxxxxxxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxxx xx xxxxxx Xxxxxxxxxx xxxxxxxx xXXX Xxxxxxxxxxx xxx x.xx.xxxx, XX xxxx X. xxxx.

2. Ab 2017 Zuwendungsbestätigungen per E-Mail zulässig

Xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx XxXxxx xx xxx Xxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxx xxxx.

Xx, xxxx Xxxxxxx, xxx xx xxx x.x.xxxx xxxxxxxxx xxxxxx, xxx xx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx XxXxxx xx xxx Xxxxxxx xxxxxx. Xxx xxxxxxxxxxxxx xxx Xxxxx xxxxxx xxxx xxx xxx xxxxxxxx. Xxx xxxxxxxxxxxxx xxx XxXxxx xxxxx xxx xxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx. Xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxx x xxxx xxx Xxxxxxxx xxxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxx x xxxxxxxxx xxx Xxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx xx XXxXX, xxxxxxxxxx xxxxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxx: "Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx X xxx.x Xxx. x XXxX xxxxxxxxx xxxxx, xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxx xx Xxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxx xxxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx" xXXXxXxxxxxxxx xxx x.x.xxxx, XX X xxX xxxxxxxxxxxxx.

Xxxxxxxxx: Xxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx X xxx.x Xxx. x XXxX xxxxxxxx. Xxx xxxxxxxxxx xxxxx Xxxxxxxxxxx

Xxx Xxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxx. Xxx xxx Xxxxxxx xxx xx xxxxxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx:

• xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxx,
• xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxxx xxx Xxxxxxx xx xxx Xxxxxxxxx,
• xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx xx xxxx xxx Xxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxx xxxxxxxxx,
• xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx,
• xxx Xxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxx xxx Xxxxxx xxxxxxx xxxxxxxxxx xxxxxx, xxx
• Xxxxxx xxx Xxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx Xxxx xxxxxxxx xxxxxxx xx xxx XXxx xxxx xxxxx xxxx Xxxxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxx XXxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx.

XXXXXXX: Xxxxx Xxxxxxxx xxxx xxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxx!

3. Ab 2017 statt Belegvorlagepflicht nur noch Belegvorhaltepflicht

Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxxxx xxx xxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx. xxx xxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxxxxx xxxxxx. Xx xxxxxxxxxx Xxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxx, x.X. xxx Xxxxxxxxxxx.

XXXXXXX xxxx xxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx" xxx xx.x.xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxxxx xxx. xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxx xxxx xxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxx xxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxxx xxxxxxxxxx. Xxxx xxx xxxxxxxx xxx xx xxxxx Xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx. Xxxxxxx xxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxx xxx xx Xxx. x XXxXX xxxxx.

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. Xxxx xxx Xxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxxx xxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxxx, xxx xxx xxx xx.x.xxxx xxxx Xxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. xx XXxXX xxxxx.

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.

4. Zuwendungsbestätigung nach amtlich vorgeschriebenem Muster

Xxxxxx Xxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxxxxx Xxxxxxx xxxxxxx xxx Xxxxxxx xxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxx xxxxxxxxx, xxx xxxx xxx xxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxxx.

Xx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx Xxxxxxxxxxx xxxxxxxxxxxx. Xxxxxx xxxx xx xxxxxxxxxx Xxxxxx xxxx

• xxxxxxxxxxxxxx Xxxxxxx,
• xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx,
• xxxxxxxxxx Xxxxxxxx,
• xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx,
• Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx,
• Xxxxxxxxxx xxx xxxxxxxx Xxxxxx.

XXXXXXXXX: Xxxx Xxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxxxxx. Xxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXXx.

Xx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxx:

"Xxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxx, xxxx Xxxxxxxxxxx xxxxx xx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx, xxxxxx xxxx xxx Xxxxxx xxx xxx Xxx. x XXxX, xx x Xxx x XXxX, xx x Xx. x XxxXxXx.
Xxxxx Xxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx x Xxxxx xxx. xxx Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XX xxxxxxx xxx x Xxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x XXx."

XXXXXXXXX: Xxx Xxxxxxx xxxxxxx Xxx xxx xxxx Xxxxx xxxxxxxxx xxxxxx: xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx xxxxxxx xxxx xxxx. Xxxxx xxxxxx Xxxxx xxxxxxx xxx xxxxxx Xxxx xxxx xxx x Xxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxx.

Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx, xxx xxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxx xx Xxxxxxx xxx "xxxxxxxxxxxxx" xxxxxxxxxxxxxxx Xxxxxxx xxxx xxxxx xxxxxxxxx, xxx xxxxxx xxxx xxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxxxxxx x. X. Xxxxxx, Xxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xx xxxxxx Xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx: "Xx xxxx xxxxxxxxxx, xxxx xx xxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxx Xxxxx xxxx xx xxx Xxx. x XXxX xxxxxxxxxxxxxx xxx" xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxx xxx xxxx XXX XxxXxxxx. Xxx xxxxxxxxx Xxxxxx, x. X. XXX Xx, xxx xxxxxxxxx. Xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xx xxx Xxxxxxx xxxx Xxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx Xxxxx xxxx xxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XXxXx. xxxx X X. xxxxx.

Xxx Xxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xx XXxxXXXxXxxxxxx xxx xx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxx xxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxx xxx xxxxx xxxxxxxxxxxxxx Xxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx xxx xx Xxx. x Xxxx x XXxXXx.

5. Ausnahmen: Vereinfachungsregelungen

Xxxxx xxxxx xxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx

• Xxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxx xx,
• Xxxxxxx xxx xxx XXX xxxx xxxxx xxx. xxx XXX xxx xxxxx xxxxxx xx.

Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxx Xxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx.

• Xxx Xxxxxxx xxx XxxxxxxXxxxxxx xxxx xxxx xxxxxxxxx Xxxxxxxx, xxxx Xxx xxx Xxxxxx xx xxxxxxxxxxxxxx, xxxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx: Xx xxxxxx Xxxx xxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, x.X. xxx xxxxxx XXxXxxxxxxx. Xxxx xxxx xxx xxx XXxXxxxxxxx xxxxxxx Xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxx xxxxxxx Xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx, x.X. xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx, xxxxxxxx xxx xx Xxx. x Xxxx x XXxXXx XXX Xxxxxxxxx xxx x.x.xxxx, X xxxx XxxxxxXx XX x.xxx.
• Xxx Xxxxxxx xxxxx XxxxxxxXxxxxxxxxxxxxxx, xxx XxxXxx x.x. xxxx Xxxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxx. Xxxxxxx xxxx xx xxxx xxx Xxxxxxxx x xxxxx Xxxx xxx Xxxxxxxxxxx x xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxx xxx xx Xxx. x Xxxx x XXxXX xxxxx.

XXXXXXX: Xxx xxxxxxx "xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx" xxxx xxx xXxxxxXxxxxxx xxxx. Xxx xxxxxxxxxxxx xxxxx XxxXxx xxxxxxx xxx Xxxxxxxxxxx xxx XxxXxxxXxxxxx xxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxx. Xxx xxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xXxxxxXxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxx xxxxxxx Xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x XXxXX xxxxxxxx, xxx xxx. xxx Xxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx xxxx xXxxXxx. XxxxxxxxxxXxxxxxxx xxx x.x.xxxx, Xxxxxxxx XXx xxxxxxxx.

• Xx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxx, xxxx xxx xxx Xxxxxxxxx xxxxxxxxx xxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx.
• Xxxxxx xxxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxxx xxx Xxxxxx xxxxx xxxx xxxx xxxxx, xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx, xxxx xxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxx, xxx xxx xx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxx. Xxxxxx xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxx.

a) Spenden in Katastrophenfällen

Xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxx xxx Xxx xx Xxxxxxxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxxxx. Xxx xxxxxxx Xxxxxxxxxxx xxxxxxx xxx xxx xxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx xxxxxx Xxxxxxx xxxxx xx xxxxx xxx xxxxx Xxxxx xx.

Xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxxxxxxxxxx Xxxxxx x"xxx Xxxxxxxxx xxx Xxx"x xxxxxxxx, xxxxxxx xxxx xxxx xxxx xxxx xxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx x"xxx Xxxxx"x, x. X. xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxxxxx, Xxxxxxxxxxx xxx. xxx xx Xxx. x Xx. x XXxXXx.

Xx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxx xx Xxxx xxx xxx. Xxxxxxxxxxxxxxxxxx xx Xxxxx. Xxxxx xxxx x.X. xxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxx. Xx xxx x.xx.xxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x xxx Xxx. xx XXxXX, xxxxxxxxxx xxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx" xxx x.xx.xxxxx.

• Xxxxxxxx xxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxx, xxx xxxxxxx xxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xXxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxx, xx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xx xxxxxx Xxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx, xxxxx xx xxx xxx Xxxxxxxxxxxx xxxxx xxxxxxx xxx xx Xxx. x Xx. xx XXxXXx.
• Xxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxxxxxx xxxxxxxx, x. X. xxx xxx xxxxxxxxxx Xxxxxxxxx, x. X. Xxxxxxxxxx, Xxxxxxxx, Xxxxx, Xxxxxxxxxx, Xxxxxxxxx, xxxxx Xxxxxxxxx xx Xxxxxxx xxxxxx xxx xx Xxx. xx XXxXXx.

x Xxx Xxxxxxx xxxxxxxxxx xxxxx Xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, xxx xxxxxx xxx Xxxxxxxxxxxxx xxxxxx.

x Xxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxx xxx. xxxxxxxxxxxx Xxxxxxxxxxxx.

x Xxx xxxxxxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxxx Xxxxxx xxxx Xxxxxxxxxxxx xxx, xx xxx xxx xxxxxxxxx Xxxxxxx xxx Xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxxxxx xxxxxx xxx Xxxxx xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

b) Spenden bis 200 EUR (bis 2020) bis 300 EUR (ab 2021)

Xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxx xxx xxx XXX xxxx xxxxx xxx xxx XXX xxx xxxxx, xxx xxxxxxx xxxxxx

• xx xxxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx x xxxxxx xxx xxx xxx Xxxxx xxxx x xxxxx xxxx xxxx xxx Xxxxxxx, Xxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxx Xxxxxxxx Xxxxxxxxxx. Xxxx xxx xxxx xxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxx.
• xx xxxx xxxxxxxxxxxxxx, xxxxxxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxx xxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxx xxxx xxx xxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xx xx xxxx xxx xxx Xxxxxxxxx xx xxxx Xxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xxx xxxxxx xxx Xxxxxx xxx Xxxxxxxxxx xxx. Xxxxxxxxx: Xxx xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxx xxxxxxxx.
• xx xxxx xxxxxxxxxx Xxxxxx, xxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx Xxxxxxxxxxxxxxxxxx xxx x xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxx x xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xx Xxx. x XXxXXx.

XXXXXXXXX: Xxx Xxxxxx xxx xxx XXX x xxx XXX xxxx xxxx xxxx Xxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxx Xxxxx xxx xx Xxxx xxxxxxxxxxx Xxxxxxx! xXXXxXxxxxxxxx xxx x.x.xxxx, XX X x x Xxxxx x xxxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx, X X xxxxxxx.
XXXXXXXXX: Xx xxxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxx xxx Xxxx xxx, xxxxxxx Xxx xxxx xxx xxxxxx Xxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxx x. xx. xxxxxxxx, x. X. xxxxx xxxxx Xxxxxxxx xxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxx. Xxxx xx xxxx xx xxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx Xxxx Xxxxx, xxxxxxx, xxxx xxx xxx Xxxxxxx xxxx xxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxx Xxxxxxxx xxxxxx.

6. Sammel-Zuwendungsbestätigung

Xxxxxxx Xxx xxxxxxxxxxx xx Xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx, xxxxxxx xx xxxx xxxxxxxxxx xx xxxx Xxxxxxxxxxx. Xxxx xxxxx xxxx xxx Xxxxxx xxx. xxx Xxxxxxxxxxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx XxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx Xxxxx xxx Xxxxxxx xx xxxxxxxx, xxx xxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

Xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, x.x. xxx Xxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xxxxxx:

• Xxxxxxxx xxx Xxxxxx "Xxxxxxxxxxxx" xxx xxx Xxxx "Xxxxxxxxxxxxxxxxxx" xx xxxxxxxxx.
• Xx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xx xxxxxx.
• Xxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxx:
  "Xx xxxx xxxxxxxxxx, xxxx xxxxx xxx xx xxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxx, xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx x. xx., xxxxxxxxxxx xxxxxx xxx xxxxxx."
• Xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxx xxxx xx xxx xxxxxxxxxxxx Xxxxxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxxx xxxxxxxx Xxxxxxxxx xxxx xxx Xxxxx, Xxxxxx xxx Xxx xXxxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx "Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx ......." xxxxxxxxxxxxxx xxxx.
• Xx xxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxxx, xx xx xxxx xxxxxxx xx xxx Xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxxx. Xxxxxxx xx xxxx xx xxxxxxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxxx xx Xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxx xx xxxxxx.
• Xx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx, xxx xxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxx xxxxx Xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

Xx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx xxx XXX xxxx xxxxx xxx. xxx XXX xxx xxxxx. Xxx xxxx xx xxxx xxxxxxxxx, xxxx xxx Xxxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxx x xxxxxxxxx xxxx xxxxxxx x xxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx. Xx xxxx xxxxxxxxx xxxx

Xxxxxx xxxxx xxx XXX Xxxxxxxxx, xxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxx xxxxxxxxxx Xxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxx xxx Xxxxxx xxxxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, X xxxxxxxxXx xxxx.