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Guidelines

SAPERE DONARE

"Nuovi valori al denaro"

 

THE TAX GUIDE

2005 Edition

 

"Sapere donare" is a project by the CRT Foundation which wants to support and promote the culture of private donations.
The starting point for Sapere donare is the drafting of this guide that provides detailed information on the possibilities of tax benefits available to both citizens and companies who wish to support non profit initiatives.
The Sapere donare guide - created with the help of accountants and the Inland Revenue - is also a training tool for professionals to provide them with detailed information on this particular aspect of tax consultancy.
The CRT Foundation, together with its project partners, makes available its support and experience to those who each day bring to life numerous social and cultural activities nationwide and to those who want to firmly and willingly support these activities and their development.
We would particularly like to thank the Order of Accountants in Ivrea - Pinerolo - Turin, the Inland Revenue in Turin, the RAI Social Action Department, the Voluntary Service Centres in Piedmont and La Stampa who have helped start this project.

Andrea Comba
Chairman of the CRT Foundation

Sapere donare wants to try and summarise the standards that regulate donations - from a fiscal point of view - which, on behalf of individual persons and companies, are made in favour of non commercial bodies.

It has tried to highlight, even though the use of practical examples, the fiscal advantages for the donor - individual person or company - by provided a cash donation in favour of non profit bodies.
These tax benefits for the donor, in the end offers the possibility to pay less taxes as the donation is fiscally recognised, on condition that the certain terms, conditions and operating methods are respected.
Sapere donare intends summarising these reference parameters for both donors and beneficiaries. Though awareness of current tax legislation and its full application, it is also possible to motivate and favour the possibility for donors to provide larger sums of money in favour of non commercial bodies so these bodies can complete and broaden their projects. This guide provides expert knowledge of the subject and guarantees a clear outline for operators in the sector.

It is worth pointing out that obtaining tax benefits from donations cannot and should not replace the pleasure of donating, which is done for other, more noble reasons.

There are three things
that can be done
with excess money:

SPEND IT
INVEST IT
DONATE IT

Every person must decide
which combination of the three makes,
personally and morally, more sense.

VANGUARD PUBLIC FOUNDATION

SUMMARY

TYPICAL FORMS OF INTERVENTION

LEGISLATION FOR NON PROFIT ORGANISATIONS

LEGISLATION APPLICABLE TO DONORS

SUMMARY TABLE OF TAX BENEFITS FOR DONATIONS TO NON PROFIT ORGANISATIONS

EXEMPLIFIED PROFILES

 

CONTENT

FOR INDIVIDUAL PERSONS:

A PRIVATE PERSON MUST REMEMBER:

  1. to always make the payment by bank or postal current account transfer or cheque
  2. to check the payment made is going to a valid organisation
  3. to keep the receipt for the donation
  4. to give this receipt to your accountant to make the deduction

FOR COMPANIES:

THE BUSINESSPERSON MUST REMEMBER:

  1. that donations are classed as outgoings of company income
  2. to make the payment through the post office or bank
  3. to keep the receipt with book-keeping
  4. to indicate the donation to the accountant to verify the tax benefits available