Austria

The Medical School Salzburg is listed as a tax-sheltered foundation. Owing to this status, donations made to the University may be set off against tax. The amount deductible for businesses (§ 4 para 4 lines 5 and 6 Income Tax Act) may not exceed10% of the total profit made during the previous fiscal year. Moreover, private donations must adhere to § 18 para 1 line 4.

The "Friends of the Paracelsus Medical University" association exclusively serves non-profit and tax-sheltered purposes pursuant to  § § 51 ff AO. Moreover, the association is one of the corporations, associations of persons or assets pursuant to § 5 para 1 no 9 Corporation Tax Law.

The corporation promotes charitable and scientific purposes as well as the following areas deemed to be particularly eligible for charitable purposes: Public Health and Education (Section A, nos. 1 and 4 in the appendix 1 to § 48 para 2 auxiliary to Income Tax Act). For donations in support of scientific, charitable, and cultural purposes deemed particularly eligible, the maximum amount that qualifies for tax deduction is raised from 5 % to 10% of total income.
 

Donors from the United States can make a donation via "CAF America". This intermediary organization enables donors from the U.S. to set their donations off against tax.

For more information: www.allaboutgiving.org/america