Scope: A tax exemption approved by a cantonal tax administration is recognized by all other cantons in Switzerland (harmonization provisions in Art. 23 Para. 1 lit. f StHG).
For voluntary donations to institutions outside the canton, the qualification (tax status) in the respective domicile canton is decisive (unless this appears to be obviously incorrect).
So far, the cantons of Appenzell Ausserrhoden, Appenzell Innerrhoden, Basel-Landschaft, Basel-Stadt, Bern, Frauenfeld, Friborg, Geneva, Glarus, Graubünden, Lucerne, Neuchatel, Nidwalden, Schaffhausen, Schwyz, Solothurn, St. Gallen, Uri and Zug expressly attached to the decision of the seat of the canton of Zurich regarding the tax exemption of the association “Swiss-Tibetan Friendship Association - STFA”, Zurich.