Bundeszentralamt für Steuern

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EU und International


A corporation pursues charitable purposes if its activities are aimed at selflessly promoting the general public in material, intellectual or moral areas. There is no support for the general public if the circle of people who benefit from the support is firmly established, for example belonging to a family or the workforce of a company, or only permanently as a result of its delimitation, in particular according to spatial or professional characteristics can be small. A promotion of the general public does not exist simply because a corporation donates its resources to a corporation under public law.