Fiscal advantages


Donations to the NPO ANT Italia Foundation

ANT Italia Foundation is a NPO (Non-Profit Organization of Social Utility) pursuant to and by effect of 4 December 1997 nr. 460 Legislative Decree and is registered (with effect from 9 December 2002) on the NPO Single Register at the Ministry of Finance. It thereby follows a special tax regime provided for by the rules below.

For Individuals

– The maximum limit of donations increases to 30,000 Euros per year (compared to the previous amount of 2,065.83 Euros) with an income tax deduction of 26%. Therefore, the maximum savings for a taxpayer is now € 7,800 (26% of € 30,000) compared to the earlier € 537 (26% of € 2065.83). Legal Reference: art. 15 paragraph 1.1 of Presidential Decree 917/86.

– the other tax-saving hypotheses remains (the so-called “More you give less you contribute” ex DL 35/05) which provides an alternative to the 26% tax saving (i.e. it directly reduces tax) and the deduction (i.e. decreases the tax base used to calculate the tax) of donations on up to 10% of the declared income with a maximum of € 70,000. The lesser of the two is used to calculate the tax deduction. Therefore if you have an income of € 800,000 of which 10% is €80,000, the deduction can be made on up to a maximum of € 70,000. Conversely if your income is equal to €500,000, 10% of which is € 50,000, the deduction may be made under the € 50,000 limit.

Legal Reference: art. 14 DL 04/03/2005 n. 35

For taxpayers who have a marginal tax rate higher than 26% (i.e. with an income above € 15,000), the deductibility is more advantageous than the deduction.

All donations via debit card, credit card, postal order, bank transfer and bankpass are deductible!

For Companies:

The Italian tax authorities recognize taxpayer deductions for donations to non-profit organizations.

Since the ANT Foundation is an NPO, a company making a donation can choose which tax treatment to benefit from.

An important change in 2015 saw an increase in the maximum deductible limit from 2,065 to 30,000 Euros.

The donations made by whatever means of payment, excluding those in cash, enjoy the following tax benefits within the limits and conditions imposed by the current regulations and practices:

  • As of 1 January 2015, according to ‘Art.100, paragraph 2 letter h of Presidential Decree 917/86, donations in an amount not exceeding 30,000.00 Euros or 2% of declared business income are deductible;
  • Donations are deductible, according to D.L. 35/2005, in cash and in kind, for an amount not exceeding 10% of the total declared income and the maximum of 70,000 euro per year;

Warning: tax benefits are not cumulative. In order to choose the most favorable tax break for your business, the help of a tax consultant is recommended.

To benefit from tax concessions, all money donations by individuals or companies should be carried out using any means of payment other than cash.

For further information:

Amministrazione Fondazione ANT Italia ONLUS

Via Jacopo di Paolo, 36 – 40128 Bologna (BO)

051 7190111,