Current regulations regarding tax deductibility for donations (made from Jan. 1st, 2018)

Medicus Mundi Italy is an Ngo (L. 49/1987), is a Not-for-Profit (D.L. 460/1997 e L. 125/2014) and it is also an Organization of Civil Society (Article 26 of Law 125/2014).
Private individuals or Companies who give a donation to our association can decide on the tax treatment to benefit from, as required by the revision of the Third Sector Code (Article 83 of Decree 117/2017) which extends the tax benefits from Jan. 1st, 2018 for donations to Third Sector Organizations.

For Individuals
Donations to ONLUS (i.e., Not-for-Profit) Organizations:

  • Donations are deductible from Gross Tax IRPEF for the amount of 30%, up to the maximum amount of € 30,000 for each period of tax IRPEF.
  • Donations are deductible from declared incomes within the limit of 10% of the declared income itself, without maximum limitations.

For Companies
Donations to ONLUS (i.e., Not-For-Profit) Organizations:

  • Donations are deductible from declared incomes within the limit of 10% of the declared income itself, without maximum limitations.

Please consider that:

  • Tax deductions may not be combined.
  • In order to be eligible for deductions, the donation necessarily has to be made via: bank transfer, online cheque or credit card, or via postal payment form.

To know the best solution, it is advisable to ask your Tax Consultant or Tax Consulting Office, by showing them:

  • Receipt/statement

 pdfPlease click here for the PDF

Brescia, January 1st, 2018

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