Article 158 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Tax Exemption

1. Tax-exempt are donations

a) to the spouse

b) to relatives in the ascending and descending line, including adopted and stepchildren

c) to persons who, at the time of the donation or the date of death, lived in a marriage-like relationship with the deceased or the donor in a joint household with minor children or for at least five years with the same tax domicile

d) to legal entities based in Switzerland, insofar as they are exempt from tax liability

2. Donations to out-of-cantonal legal entities for public or exclusively charitable purposes are tax-exempt according to paragraph 1, letter d, if reciprocity is maintained.

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