<svg xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" width="393" height="852" viewBox="0 0 393 852"><g id="html1"><g data-tag="head" id="head1" data-z-index="auto" data-stacking-context="true" aria-owns="script1"><g data-tag="script" id="script1" data-z-index="auto" data-stacking-context="true"/></g><g data-tag="body" id="body1" data-z-index="auto" data-stacking-context="true" role="document" aria-owns="a1 p1 p2 p3 style1"><g data-stacking-layer="rootBackgroundAndBorders"><rect width="373" height="832" x="10" y="5" fill="rgb(181, 190, 212)"/></g><a data-tag="a" id="a1" data-z-index="auto" data-stacking-context="true" role="link" aria-owns="headline1"><g data-tag="p" id="headline1" class="headline" data-z-index="auto" data-stacking-context="true" aria-owns="b1"><g data-tag="b" id="b1" data-z-index="auto" data-stacking-context="true"><text color="rgb(0, 0, 0)" dominant-baseline="text-after-edge" font-family="arial, verdana, tahoma" font-size="20px" font-size-adjust="none" font-stretch="100%" font-style="normal" font-variant="normal" font-weight="700" direction="ltr" letter-spacing="normal" text-decoration="none solid rgb(0, 0, 0)" text-anchor="start" text-rendering="auto" unicode-bidi="normal" word-spacing="0px" writing-mode="horizontal-tb" user-select="auto" fill="rgb(0, 0, 0)"><tspan xml:space="preserve" x="10" y="27" textLength="316.78125" lengthAdjust="spacingAndGlyphs">4.10.2023 Begünstigte Spende an</tspan><tspan xml:space="preserve" x="10" y="50" textLength="236.703125" lengthAdjust="spacingAndGlyphs">Katastrophenhelfer ohne</tspan><tspan xml:space="preserve" x="10" y="73" textLength="216.65625" lengthAdjust="spacingAndGlyphs">Spendenbegünstigung</tspan></text></g></g></a><g data-tag="p" id="p1" data-z-index="auto" data-stacking-context="true"><text color="rgb(0, 0, 0)" dominant-baseline="text-after-edge" font-family="arial, verdana, tahoma" font-size="14px" font-size-adjust="none" font-stretch="100%" font-style="normal" font-variant="normal" font-weight="400" direction="ltr" letter-spacing="normal" text-decoration="none solid rgb(0, 0, 0)" text-anchor="start" text-rendering="auto" unicode-bidi="isolate" word-spacing="0px" writing-mode="horizontal-tb" user-select="auto" fill="rgb(0, 0, 0)"><tspan xml:space="preserve" x="10" y="110" textLength="343.234375" lengthAdjust="spacingAndGlyphs">Spenden an Katastrophenhelfer können von Firmen als</tspan><tspan xml:space="preserve" x="10" y="126" textLength="306.671875" lengthAdjust="spacingAndGlyphs">Betriebsausgabe gebucht werden, auch wenn die</tspan><tspan xml:space="preserve" x="10" y="142" textLength="239.703125" lengthAdjust="spacingAndGlyphs">empfangende NGO nicht über die sog.</tspan><tspan xml:space="preserve" x="10" y="158" textLength="347.75" lengthAdjust="spacingAndGlyphs">&quot;Spendenbegünstigung&quot; verfügt. Bedingung ist lediglich,</tspan><tspan xml:space="preserve" x="10" y="174" textLength="354.59375" lengthAdjust="spacingAndGlyphs">dass damit ein zumindest geringer Werbewert verbunden</tspan><tspan xml:space="preserve" x="10" y="190" textLength="17.890625" lengthAdjust="spacingAndGlyphs">ist.</tspan></text></g><g data-tag="p" id="p2" data-z-index="auto" data-stacking-context="true" aria-owns="a2"><text color="rgb(0, 0, 0)" dominant-baseline="text-after-edge" font-family="arial, verdana, tahoma" font-size="14px" font-size-adjust="none" font-stretch="100%" font-style="normal" font-variant="normal" font-weight="400" direction="ltr" letter-spacing="normal" text-decoration="none solid rgb(0, 0, 0)" text-anchor="start" text-rendering="auto" unicode-bidi="isolate" word-spacing="0px" writing-mode="horizontal-tb" user-select="auto" fill="rgb(0, 0, 0)"><tspan xml:space="preserve" x="10" y="220" textLength="349.125" lengthAdjust="spacingAndGlyphs">Um diesen Werbewert zu erfüllen, rühme ich mich daher</tspan><tspan xml:space="preserve" x="10" y="236" textLength="347.84375" lengthAdjust="spacingAndGlyphs">hier die nächsten sieben Jahre damit, dass meine Firma</tspan><tspan xml:space="preserve" x="10" y="252" textLength="214.3125" lengthAdjust="spacingAndGlyphs">diesen Monat die estnische NGO &quot;</tspan></text><a href="https://www.odss.ee/blog/help-ukraine" target="_blank" data-tag="a" id="a2" data-z-index="auto" data-stacking-context="true" role="link"><text color="rgb(0, 0, 0)" dominant-baseline="text-after-edge" font-family="arial, verdana, tahoma" font-size="14px" font-size-adjust="none" font-stretch="100%" font-style="normal" font-variant="normal" font-weight="400" direction="ltr" letter-spacing="normal" text-decoration="underline solid rgb(0, 0, 0)" text-anchor="start" text-rendering="auto" unicode-bidi="normal" word-spacing="0px" writing-mode="horizontal-tb" user-select="auto" fill="rgb(0, 0, 0)"><tspan xml:space="preserve" x="224.3125" y="252" textLength="39.6875" lengthAdjust="spacingAndGlyphs">ODSS</tspan></text></a><text color="rgb(0, 0, 0)" dominant-baseline="text-after-edge" font-family="arial, verdana, tahoma" font-size="14px" font-size-adjust="none" font-stretch="100%" font-style="normal" font-variant="normal" font-weight="400" direction="ltr" letter-spacing="normal" text-decoration="none solid rgb(0, 0, 0)" text-anchor="start" text-rendering="auto" unicode-bidi="isolate" word-spacing="0px" writing-mode="horizontal-tb" user-select="auto" fill="rgb(0, 0, 0)"><tspan xml:space="preserve" x="264" y="252" textLength="69.546875" lengthAdjust="spacingAndGlyphs">&quot; mit einem</tspan><tspan xml:space="preserve" x="10" y="268" textLength="316.765625" lengthAdjust="spacingAndGlyphs">Bagatellbetrag bei der Katastrophenhilfe in Ukraine</tspan><tspan xml:space="preserve" x="10" y="284" textLength="69.265625" lengthAdjust="spacingAndGlyphs">unterstützt.</tspan></text></g><g data-tag="p" id="p3" data-z-index="auto" data-stacking-context="true" aria-owns="span1"><g data-tag="span" id="span1" data-z-index="auto" data-stacking-context="true"><text color="rgb(0, 0, 0)" dominant-baseline="text-after-edge" font-family="arial, verdana, tahoma" font-size="8px" font-size-adjust="none" font-stretch="100%" font-style="normal" font-variant="normal" font-weight="400" direction="ltr" letter-spacing="normal" text-decoration="none solid rgb(0, 0, 0)" text-anchor="start" text-rendering="auto" unicode-bidi="normal" word-spacing="0px" writing-mode="horizontal-tb" user-select="auto" fill="rgb(0, 0, 0)"><tspan xml:space="preserve" x="318.078125" y="307" textLength="64.921875" lengthAdjust="spacingAndGlyphs">Thomas Fontanari</tspan></text></g></g><g data-tag="style" id="style1" data-z-index="auto" data-stacking-context="true"/></g></g></svg>
<svg xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" width="834" height="1210" viewBox="0 0 834 1210"><g id="html1"><g data-tag="head" id="head1" data-z-index="auto" data-stacking-context="true" aria-owns="script1"><g data-tag="script" id="script1" data-z-index="auto" data-stacking-context="true"/></g><g data-tag="body" id="body1" data-z-index="auto" data-stacking-context="true" role="document" aria-owns="a1 p1 p2 p3 style1"><g data-stacking-layer="rootBackgroundAndBorders"><rect width="814" height="1190" x="10" y="5" fill="rgb(181, 190, 212)"/></g><a data-tag="a" id="a1" data-z-index="auto" data-stacking-context="true" role="link" aria-owns="headline1"><g data-tag="p" id="headline1" class="headline" data-z-index="auto" data-stacking-context="true" aria-owns="b1"><g data-tag="b" id="b1" data-z-index="auto" data-stacking-context="true"><text color="rgb(0, 0, 0)" dominant-baseline="text-after-edge" font-family="arial, verdana, tahoma" font-size="20px" font-size-adjust="none" font-stretch="100%" font-style="normal" font-variant="normal" font-weight="700" direction="ltr" letter-spacing="normal" text-decoration="none solid rgb(0, 0, 0)" text-anchor="start" text-rendering="auto" unicode-bidi="normal" word-spacing="0px" writing-mode="horizontal-tb" user-select="auto" fill="rgb(0, 0, 0)"><tspan xml:space="preserve" x="10" y="27" textLength="781.25" lengthAdjust="spacingAndGlyphs">4.10.2023 Begünstigte Spende an Katastrophenhelfer ohne Spendenbegünstigung</tspan></text></g></g></a><g data-tag="p" id="p1" data-z-index="auto" data-stacking-context="true"><text color="rgb(0, 0, 0)" dominant-baseline="text-after-edge" font-family="arial, verdana, tahoma" font-size="14px" font-size-adjust="none" font-stretch="100%" font-style="normal" font-variant="normal" font-weight="400" direction="ltr" letter-spacing="normal" text-decoration="none solid rgb(0, 0, 0)" text-anchor="start" text-rendering="auto" unicode-bidi="isolate" word-spacing="0px" writing-mode="horizontal-tb" user-select="auto" fill="rgb(0, 0, 0)"><tspan xml:space="preserve" x="10" y="64" textLength="812.546875" lengthAdjust="spacingAndGlyphs">Spenden an Katastrophenhelfer können von Firmen als Betriebsausgabe gebucht werden, auch wenn die empfangende NGO nicht</tspan><tspan xml:space="preserve" x="10" y="80" textLength="812.84375" lengthAdjust="spacingAndGlyphs">über die sog. &quot;Spendenbegünstigung&quot; verfügt. Bedingung ist lediglich, dass damit ein zumindest geringer Werbewert verbunden ist.</tspan></text></g><g data-tag="p" id="p2" data-z-index="auto" data-stacking-context="true" aria-owns="a2"><text color="rgb(0, 0, 0)" dominant-baseline="text-after-edge" font-family="arial, verdana, tahoma" font-size="14px" font-size-adjust="none" font-stretch="100%" font-style="normal" font-variant="normal" font-weight="400" direction="ltr" letter-spacing="normal" text-decoration="none solid rgb(0, 0, 0)" text-anchor="start" text-rendering="auto" unicode-bidi="isolate" word-spacing="0px" writing-mode="horizontal-tb" user-select="auto" fill="rgb(0, 0, 0)"><tspan xml:space="preserve" x="10" y="110" textLength="811.359375" lengthAdjust="spacingAndGlyphs">Um diesen Werbewert zu erfüllen, rühme ich mich daher hier die nächsten sieben Jahre damit, dass meine Firma diesen Monat die</tspan><tspan xml:space="preserve" x="10" y="126" textLength="103.796875" lengthAdjust="spacingAndGlyphs">estnische NGO &quot;</tspan></text><a href="https://www.odss.ee/blog/help-ukraine" target="_blank" data-tag="a" id="a2" data-z-index="auto" data-stacking-context="true" role="link"><text color="rgb(0, 0, 0)" dominant-baseline="text-after-edge" font-family="arial, verdana, tahoma" font-size="14px" font-size-adjust="none" font-stretch="100%" font-style="normal" font-variant="normal" font-weight="400" direction="ltr" letter-spacing="normal" text-decoration="underline solid rgb(0, 0, 0)" text-anchor="start" text-rendering="auto" unicode-bidi="normal" word-spacing="0px" writing-mode="horizontal-tb" user-select="auto" fill="rgb(0, 0, 0)"><tspan xml:space="preserve" x="113.796875" y="126" textLength="39.6875" lengthAdjust="spacingAndGlyphs">ODSS</tspan></text></a><text color="rgb(0, 0, 0)" dominant-baseline="text-after-edge" font-family="arial, verdana, tahoma" font-size="14px" font-size-adjust="none" font-stretch="100%" font-style="normal" font-variant="normal" font-weight="400" direction="ltr" letter-spacing="normal" text-decoration="none solid rgb(0, 0, 0)" text-anchor="start" text-rendering="auto" unicode-bidi="isolate" word-spacing="0px" writing-mode="horizontal-tb" user-select="auto" fill="rgb(0, 0, 0)"><tspan xml:space="preserve" x="153.484375" y="126" textLength="463.34375" lengthAdjust="spacingAndGlyphs">&quot; mit einem Bagatellbetrag bei der Katastrophenhilfe in Ukraine unterstützt.</tspan></text></g><g data-tag="p" id="p3" data-z-index="auto" data-stacking-context="true" aria-owns="span1"><g data-tag="span" id="span1" data-z-index="auto" data-stacking-context="true"><text color="rgb(0, 0, 0)" dominant-baseline="text-after-edge" font-family="arial, verdana, tahoma" font-size="8px" font-size-adjust="none" font-stretch="100%" font-style="normal" font-variant="normal" font-weight="400" direction="ltr" letter-spacing="normal" text-decoration="none solid rgb(0, 0, 0)" text-anchor="start" text-rendering="auto" unicode-bidi="normal" word-spacing="0px" writing-mode="horizontal-tb" user-select="auto" fill="rgb(0, 0, 0)"><tspan xml:space="preserve" x="759.078125" y="149" textLength="64.921875" lengthAdjust="spacingAndGlyphs">Thomas Fontanari</tspan></text></g></g><g data-tag="style" id="style1" data-z-index="auto" data-stacking-context="true"/></g></g></svg>
<svg xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" width="1440" height="900" viewBox="0 0 1440 900"><g id="html1"><g data-tag="head" id="head1" data-z-index="auto" data-stacking-context="true" aria-owns="script1"><g data-tag="script" id="script1" data-z-index="auto" data-stacking-context="true"/></g><g data-tag="body" id="body1" data-z-index="auto" data-stacking-context="true" role="document" aria-owns="a1 p1 p2 p3 style1"><g data-stacking-layer="rootBackgroundAndBorders"><rect width="1420" height="880" x="10" y="5" fill="rgb(181, 190, 212)"/></g><a data-tag="a" id="a1" data-z-index="auto" data-stacking-context="true" role="link" aria-owns="headline1"><g data-tag="p" id="headline1" class="headline" data-z-index="auto" data-stacking-context="true" aria-owns="b1"><g data-tag="b" id="b1" data-z-index="auto" data-stacking-context="true"><text color="rgb(0, 0, 0)" dominant-baseline="text-after-edge" font-family="arial, verdana, tahoma" font-size="20px" font-size-adjust="none" font-stretch="100%" font-style="normal" font-variant="normal" font-weight="700" direction="ltr" letter-spacing="normal" text-decoration="none solid rgb(0, 0, 0)" text-anchor="start" text-rendering="auto" unicode-bidi="normal" word-spacing="0px" writing-mode="horizontal-tb" user-select="auto" fill="rgb(0, 0, 0)"><tspan xml:space="preserve" x="10" y="27" textLength="781.25" lengthAdjust="spacingAndGlyphs">4.10.2023 Begünstigte Spende an Katastrophenhelfer ohne Spendenbegünstigung</tspan></text></g></g></a><g data-tag="p" id="p1" data-z-index="auto" data-stacking-context="true"><text color="rgb(0, 0, 0)" dominant-baseline="text-after-edge" font-family="arial, verdana, tahoma" font-size="14px" font-size-adjust="none" font-stretch="100%" font-style="normal" font-variant="normal" font-weight="400" direction="ltr" letter-spacing="normal" text-decoration="none solid rgb(0, 0, 0)" text-anchor="start" text-rendering="auto" unicode-bidi="isolate" word-spacing="0px" writing-mode="horizontal-tb" user-select="auto" fill="rgb(0, 0, 0)"><tspan xml:space="preserve" x="10" y="64" textLength="1410.859375" lengthAdjust="spacingAndGlyphs">Spenden an Katastrophenhelfer können von Firmen als Betriebsausgabe gebucht werden, auch wenn die empfangende NGO nicht über die sog. &quot;Spendenbegünstigung&quot; verfügt. Bedingung ist lediglich, dass damit ein zumindest</tspan><tspan xml:space="preserve" x="10" y="80" textLength="214.53125" lengthAdjust="spacingAndGlyphs">geringer Werbewert verbunden ist.</tspan></text></g><g data-tag="p" id="p2" data-z-index="auto" data-stacking-context="true" aria-owns="a2"><text color="rgb(0, 0, 0)" dominant-baseline="text-after-edge" font-family="arial, verdana, tahoma" font-size="14px" font-size-adjust="none" font-stretch="100%" font-style="normal" font-variant="normal" font-weight="400" direction="ltr" letter-spacing="normal" text-decoration="none solid rgb(0, 0, 0)" text-anchor="start" text-rendering="auto" unicode-bidi="isolate" word-spacing="0px" writing-mode="horizontal-tb" user-select="auto" fill="rgb(0, 0, 0)"><tspan xml:space="preserve" x="10" y="110" textLength="919.03125" lengthAdjust="spacingAndGlyphs">Um diesen Werbewert zu erfüllen, rühme ich mich daher hier die nächsten sieben Jahre damit, dass meine Firma diesen Monat die estnische NGO &quot;</tspan></text><a href="https://www.odss.ee/blog/help-ukraine" target="_blank" data-tag="a" id="a2" data-z-index="auto" data-stacking-context="true" role="link"><text color="rgb(0, 0, 0)" dominant-baseline="text-after-edge" font-family="arial, verdana, tahoma" font-size="14px" font-size-adjust="none" font-stretch="100%" font-style="normal" font-variant="normal" font-weight="400" direction="ltr" letter-spacing="normal" text-decoration="underline solid rgb(0, 0, 0)" text-anchor="start" text-rendering="auto" unicode-bidi="normal" word-spacing="0px" writing-mode="horizontal-tb" user-select="auto" fill="rgb(0, 0, 0)"><tspan xml:space="preserve" x="929.03125" y="110" textLength="39.6875" lengthAdjust="spacingAndGlyphs">ODSS</tspan></text></a><text color="rgb(0, 0, 0)" dominant-baseline="text-after-edge" font-family="arial, verdana, tahoma" font-size="14px" font-size-adjust="none" font-stretch="100%" font-style="normal" font-variant="normal" font-weight="400" direction="ltr" letter-spacing="normal" text-decoration="none solid rgb(0, 0, 0)" text-anchor="start" text-rendering="auto" unicode-bidi="isolate" word-spacing="0px" writing-mode="horizontal-tb" user-select="auto" fill="rgb(0, 0, 0)"><tspan xml:space="preserve" x="968.71875" y="110" textLength="390.203125" lengthAdjust="spacingAndGlyphs">&quot; mit einem Bagatellbetrag bei der Katastrophenhilfe in Ukraine</tspan><tspan xml:space="preserve" x="10" y="126" textLength="69.265625" lengthAdjust="spacingAndGlyphs">unterstützt.</tspan></text></g><g data-tag="p" id="p3" data-z-index="auto" data-stacking-context="true" aria-owns="span1"><g data-tag="span" id="span1" data-z-index="auto" data-stacking-context="true"><text color="rgb(0, 0, 0)" dominant-baseline="text-after-edge" font-family="arial, verdana, tahoma" font-size="8px" font-size-adjust="none" font-stretch="100%" font-style="normal" font-variant="normal" font-weight="400" direction="ltr" letter-spacing="normal" text-decoration="none solid rgb(0, 0, 0)" text-anchor="start" text-rendering="auto" unicode-bidi="normal" word-spacing="0px" writing-mode="horizontal-tb" user-select="auto" fill="rgb(0, 0, 0)"><tspan xml:space="preserve" x="1365.078125" y="149" textLength="64.921875" lengthAdjust="spacingAndGlyphs">Thomas Fontanari</tspan></text></g></g><g data-tag="style" id="style1" data-z-index="auto" data-stacking-context="true"/></g></g></svg>
<body text="#000000"><tr><td><a><p class="headline"><b>4.10.2023 Begünstigte Spende an Katastrophenhelfer ohne Spendenbegünstigung</b></p></a><p>Spenden an Katastrophenhelfer können von Firmen als Betriebsausgabe gebucht werden, auch wenn die empfangende NGO nicht über die sog. "Spendenbegünstigung" verfügt. Bedingung ist lediglich, dass damit ein zumindest geringer Werbewert verbunden ist.</p><p>Um diesen Werbewert zu erfüllen, rühme ich mich daher hier die nächsten sieben Jahre damit, dass meine Firma diesen Monat die estnische NGO "<a href="https://www.odss.ee/blog/help-ukraine" target="_blank">ODSS</a>" mit einem Bagatellbetrag bei der Katastrophenhilfe in Ukraine unterstützt.</p><p align="right"><span style="font-size:8px;">Thomas Fontanari</span></p></td></tr></body>

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