Support the Foundation

Donations entitle donors, alternatively, to the following benefits:

• Tax Credit
  A tax credit equal to 30% of the amounts donated to Third Sector Organizations (ETS) may be deducted from gross personal income tax (IRPEF), up to a maximum annual amount of €30,000 (Art. 83, paragraph 1, Italian Third Sector Code – Legislative Decree No. 117/2017).
  The tax credit is applicable only if the donation is made through traceable payment methods, such as bank transfer, credit card, or cheque.
• Tax Deduction
  Donations may be deducted up to 10% of the total declared income (Art. 83, paragraph 2, Legislative Decree No. 117/2017). Any excess amount may be carried forward to subsequent tax periods, for a maximum of four years.

Tax credits and tax deductions cannot be combined in relation to the same donation.

Companies and entities subject to IRES may deduct donations to Third Sector Organizations (ETS) from their taxable income, up to 10% of their total declared income, with no maximum limit (Art. 83, Italian Third Sector Code).

To qualify for tax benefits, donations must be made through traceable methods such as bank or postal transfers, payment cards, or checks. Cash donations are not eligible for tax deductions.