The tax deductions for donations to non-profit organizations for residents in Italy are as follows:
- Legal person
Each individual can claim a tax benefit of 19 % of his or her donation up to a maximum
of Euro 2.065,83 regardless of the donor’s income (Art. 15,c.1 letter 1-bis Decree
They may deduct their donation as an amount equal to 10% of the total taxable
income (maximum Euro 70.000,00 (Art. 14 Decree 35, 14/03/05).
Deductions from business income are allowed up to Euro 2,065.00 regardless of
the taxable income
Deductions from business income may be made equal to 2% of the taxable
income (Art. 100, c.2 letter H Decree 917/86)
Deductions from corporate income equal to 10% of taxable income may be
made, to a maximum deductible amount of Euro 70.000,00 (Art. 14 Decree 35,
It is not necessary to attach any documentation to your tax statement.
In the case of a request by tax officials, it is sufficient to send a photocopy of the
your bank statement.
If you wish to sustain our projects please click on Donations here below:
or refer to the Economic and finantial assistance for other forms of payment or invoicing.