If you are an individual you can:
- deduct 26 percent of the donated amount from the gross tax, up to a maximum of 30,000 euros (Article 15, paragraph 1.1 of Presidential Decree 917/86);
- o Deduct from your income donations, in cash or in kind, in an amount not exceeding 10% of your total declared income and, in any case, to the maximum extent of 70,000.00 euros annually (Decree Law 35/05 converted into Law No. 80 of 14/05/2005).
If you are anenterprise you can:
- deduct from income cash donations in an amount not exceeding 30,000.00 euros or 2 percent of declared business income (Article 100, paragraph 2 letter h of Presidential Decree 917/86);
- o deduct from income donations, whether in cash or in kind, in an amount not exceeding 10 percent of total declared income and in any case to the maximum extent of 70,000.00 euros annually (Art. 14, paragraph 1 of Decree Law 35/05 converted into Law No. 80 of 14/05/2005).
NB: membership dues are not deductible.
In order to qualify for deductibility, contributions must be made through the banking or postal system, including using online payment via PayPal, attaching the appropriate document showing the payment made (e.g., bank account statement, bank statement) to one’s tax return. Thus, no deductibility is allowed for contributions made in cash.