This year taxpayers are eligible for tax rebates for cash donations in support of NPO, non profit organizations of social utility. The same applies for payments enjoyed by social promotion associations listed in the appropriate national register of foundations and associations that are recognized as assets in the protection of historical, artistic or aesthetic value and scientific research.
There are two alternatives. One is that donations are deductible up to 10% of the total income declared and in any case for an amount that does not exceed € 70.000. For example, a taxpayer with an income of € 25.000 can make deductible donations up to 2.500 euro. Two is that donations are deductible at a rate of 19% to be calculated over a maximum of 2.065,83 € and then with a maximum discount of € 392,51.
The two alternatives cannot be added. You have to choose to use the mode of deduction from taxable income or the income tax deduction of 19%. In all cases, you can benefit from discounts provided by the IRS only when the payments were made by bank transfer or check or by checks or bank drafts, cash, credit cards or prepaid cards. For payments made by cash or check, the recipient must issue a receipt of the sums.