The 'Gala of Hope', organized by ultraSchall, has been recognized as a non-profit organization by the cantonal tax office ZH and thus, according to § 61 lit. G StG ZH and Art. 56 lit. G DBG is exempt from taxation. Voluntary donations, such as sponsorship contributions to the production costs for the Gala of Hope, as well as VIP patron tickets, can be deducted from state and municipal taxation (§ 32 lit. B StG ZH) as well as from direct federal taxation (Article 33a DBG) * .