spendenquittung_geldzuwendung.sla.autosave 47.45 KiB
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<ITEXT CH="Es wird bestätigt, dass die Zuwendung nur zur Förderung"/>
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<ITEXT FONTSIZE="14" CH="der Kunst und Kultur und der Bildung"/>
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<ITEXT CH="verwendet wird."/>
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<ITEXT CH="Ort, Datum Fabian Fischer Björn Herzig Philipp Neuhaus"/>
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<ITEXT CH=" 1. Vorsitzender 2. Vorsitzender Kassenwart"/>
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<ITEXT FONT="Arial Bold" CH="Hinweis:"/>
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<ITEXT CH="Wer vorsätzlich oder grob fahrlässig eine unrichtige Zuwendungsbestätigung erstellt oder wer veranlasst, dass Zuwendungen nicht zu den in der Zuwendungsbestätigung angegebenen steuerbegünstigten Zwecken verwendet werden, haftet für die Steuer, die dem Fiskus durch einen etwaigen Abzug der Zuwendungen beim Zuwendenden entgeht (§ 10b Abs. 4 EStG, § 9 Abs. 3 KStG, § 9 Nr. 5 GewStG)."/>
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<ITEXT CH="Diese Bestätigung wird nicht als Nachweis für die steuerliche Berücksichtigung der Zuwendung anerkannt, wenn das Datum des Freistellungsbescheides länger als 5 Jahre bzw. das Datum der vorläufigen Bescheinigung länger als 3 Jahre seit Ausstellung der Bestätigung zurückliegt (BMF vom 15.12.1994 – BStBl I S. 884)."/>
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