How to donate

Fondazione Italia per il dono onlus is a service which offers assistance and opportunities to donors, the main objective of which is to promote a culture of giving.

Through the Foundation it is possible to:

  • donate to one or more of the funds already contained within the Foundation;
  • set up a new fund, the name and purpose of which is determined by the donor;
  • donate to a specific project previously approved and selected by the foundation;
  • donate to the foundation itself for the realization of its statutory objectives.

It is also possible to choose whether contributions be used for the creation of an asset – the fruits of which are used to finance socially beneficial activities over an indefinite period – or whether instead  they be used immediately to establish projects or other initiatives.

FISCAL BENEFITS

In accordance with current legislation and the nature of the donor, all donations made in favor of Fondazione Italia per il dono onlus, on the part of individuals, organizations and companies, can benefit from the tax breaks available to non-profit organizations.

Individuals

Can choose to:

  • deduct from their gross tax 26% of the amount donated, up to a total annual maximum of 30,000 euros (Art. 15, paragraph 3 of Law No. 96 of 06/07/2012, as amended Act No. 190 of 23/12/2014);
  • deduct the donations (in cash or in kind) from their income, up to a maximum of 10% of total income and, in any case, not more than € 70,000.00 per year (Art. 14, paragraph  1 of Decree No. 35 of 14/03/2005 converted into Law No. 80 of 14/05/2005).

Companies

Can choose to:

  • deduct  the donations from their income, up to a maximum of € 30,000 or 2% of the declared business income (Art.100, paragraph 2 letter h of Presidential Decree No. 917 of 22/12/1986, as amended Act No. 190 of 23/12/2014 );
  • deduct the donations (in cash or in kind) from their income, up to a maximum of 10% of total income and, in any case, not more than € 70,000.00 per year (art. 14, paragraph 1 of Decree No. 35 of 14/03/2005 converted into Law No. 80 of 14/05/2005).

To take advantage of these tax benefits all donations must be traceable and can never be made in cash.

The donor must attach to their tax return the bank documents providing evidence of their donation. They may also attach the receipt from the foundation, though this is not necessary.  The receipt from the Foundation alone is not enough to obtain the benefits.

Please also note that:

• the tax breaks cannot be combined.

• it is advisable to consult your own financial advisor in order to find the formula that best meets your needs

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