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How to help
To become a member or to make a contribution to the Foundation, you can make a deposit at:
ANTONVENETA BANK
Trieste Branch
ccb 23380/T
abi: 05040 - cab: 02230
Or post office current account n.11988342
Remember that the annual association fees are €30,00 for
ordinary members and from €100,00 upwards for special
members.
Fiscal benefits for contributions to Onlus
On making donations to Onlus, those subject to IRES and IRPEF are eligible for the following fiscal benefits:
Subject to IRPEF: Article 15 point 1 item h) of DPR 22 December 1986
n. 917 allows that free monetary contributions, for amounts not greater than € 2.065,83,
in favour of socially beneficial and non-profit organisations (Onlus), may
be considered expenses deductible from Irpef up to 22% of the amount donated.
The concession requires that the payments to the Onlus are made by means
of a a bank transfer, official post office methods, debit card, credit card
or prepaid guaranteed bank cheques.
Subject to IRES: Article. 100, comma 2, letter h) of the DPR 22 December 1986 n. 917 allows that free monetary contributions, for amounts not greater than € 2065,83 or 2% of the net taxable income may be deducted from the income itself. The two limits operate alternatively and hence the higher of the two prevails. If for example, the income of a company is € 300.000,00, free donations are deductible up to a limit of € 6.000,00; if on the other hand there is an income of less than € 100.000,00 or an operational loss, deduction is allowed up to a limit of € 2.065,83.