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Your donation is tax deductible
Individuals For an amount not exceeding 10% of the total income declared, and up to a maximum of € 70.000,00 (Art.14 of Decree Law No. 35 of 14.03.2005, later changed to Law No 80 of 14.5.2005). Alternatively, you can deduct 19% from IRPEF of the amount donated on behalf of non-profit organizations, up to € 2.065,83 (Art. 13 of Legislative Decree No 460 of 04.01.1997, paragraph 1).
Agencies/Places of Business It is possible to deduct the donations from your income in favor of non-profit organizations, in an amount not exceeding 10% of the total income declared, and up to a maximum of € 70.000,00 (Art.14 of Decree Law No. 35 of 14.03.2005, later changed to Law No 80 of 14.5.2005). Alternatively, it is possible to make tax deductible donations on behalf of non-profit organizations up to 2.065,83 Euro or 2% of income (Article 65 paragraph 2 letter c-sexies of D.P.R. 22 December 1986, No. 917 – unique text)
Please note that the tax breaks are not cumulative and cannot be combined.
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