DONATE NOW,
YOUR CONTRIBUTION
IT’S IMPORTANT
To make a donation to the Foundation, you can make a bank transfer to the following coordinates:
Account held in the name of: Fondazione Il Mondo Di Chicca
at Banca Prossima spa
IBAN: IT78H0306909606100000181316
Swift (for donations from abroad): BCITITMM
If you wish, you can specify in the payment description which project you want to allocate your contribution to.
Tax deduction/detraction: We remind you to send an email to info@fondazioneilmondodichicca.org with name, surname, tax code or VAT number, postal address of the donor to receive the donation receipt to be attached to the tax return.
Here all the information on the concessions for individual or a legal entities
TAX RELEASES FOR SUPPORTERS OF THE FOUNDATION IL MONDO DI CHICCA ETS
Donations to the Il Mondo di Chicca ETS Foundation are deductible, as long as you have made the donation with one of the accepted payment systems (postal payment: bank transfer; credit card or prepaid card; bank or cashier’s check), enter the amount donated in the appropriate space of your tax return, or deliver the donation receipt directly to your accountant.
Natural persons
With regard to donations made by individuals, there are two options for the taxpayer (art. 83 of Legislative Decree 117/2017):
Deduction of income;
Tax deduction, but with different terms and conditions.
In the event that the person opts for the deduction, it will amount to 30% of the amount of the donation, up to a maximum of 30,000 euros. This means that on the maximum donation of 30,000 euros there will be a tax saving of 9,000 euros.
The disbursement in question can be in cash or in kind. For those in cash, the condition for the deduction is the making of the donation through banks, post offices or other systems that allow its traceability.
If, on the other hand, the person opts for the deductibility of the donation, in cash or in kind, the deductible amount of the donation will be equal to a maximum of 10% of the total declared income, whatever its amount. If the deduction is greater than the total income declared, less all deductions, the excess can be deducted in subsequent years but no later than the fourth subsequent tax period, up to the amount.
Legal Persons
Instead, as regards disbursements made by entities and companies, only the possibility of deduction from taxable income is envisaged, within the limit of 10% of the total declared income. If the deduction is higher than the total income declared, less all deductions, the excess can be deducted in subsequent years but no later than the fourth subsequent tax period, up to its amount.
The deduction/deduction is permitted on condition that the payment of these disbursements and contributions is made through a bank or post office or through other payment systems envisaged by art. 23 of Legislative Decree 241/1997 and according to other methods suitable for allowing the financial administration to carry out effective controls.
The above facilitation measures cannot be combined with the tax benefits contained in other provisions. The donor, therefore, cannot take advantage of several tax breaks for the same donation.
In summary:
For natural persons, the payment is alternatively:
Deductible from the gross tax for IRPEF purposes for an amount equal to 30% of the donation made, within the limits of Euro 30,000 per year (art. 83 paragraph 1 of Legislative Decree 117/2017);
Deductible from total net income within the limits of 10% of the total declared income (art. 83 paragraph 2 of Legislative Decree 117/2017).
For institutions and companies, the disbursement is:
Deductible from total net income within the limits of 10% of the total declared income (art. 83 paragraph 2 of Legislative Decree 117/2017).
