Tax Relief

Remember that the state pays for your generosity!
All donations to LabAlenamente Onlus enjoy tax benefits, you just have to deduct the amount donated.
Being LabAlenamente an NPO - Non-Profit Organization for Social Utility pursuant to Legislative Decree. N. 460/97 - the individuals or the company who donate can freely determine the tax treatment of that benefit.
Depending on the rules applied to the donation, the facilities provided are in fact different.

If you are an individual
You have two options under the law applied to donations made in favor of the NPO. Choose between:
- to deduce 24% of the amount donated from gross, up to a maximum of 2,065.83€ (article 15, paragraph 1 letter i-bis of Presidential Decree 917/86);
- or deduce the donations from your income, in cash as well, an amount not exceeding 10% of the total declared income, however, to a maximum of EUR 70,000.00 per year (Decree Law 35/05 converted into Law . 80 of 14/05/2005).

If you are a business owner, then you can.
- deduce the donations for an amount not exceeding € 2,065.83 or 2% of the business income declared (Art.100 paragraph 2 letter h of Presidential Decree 917/86);
- deduce the donations, in cash, in an amount not exceeding 10% of the total income and the extent of up to € 70,000.00 per year (art. 14, paragraph 1 of Legislative Decree 35/05 converted in Law no. 80 of 14/05/2005).

If you do not know what is the solution that suits you, contact your trusted advisor or your CAAF.

And do not forget to keep:
- The payment receipt, in the case of donation with postal order;
- The statement of the credit card, for donations by credit card;
- The statement of your current account (bank or post office), in the case of bank or RID.

PS. Tax concessions are not cumulative. Donations in cash not fit into any facility.