For individuals
Donations made to the Committee for TOUSUNISPOURLESENFANTS Foundation ETS by any means of payment, excluding cash donations, enjoy the following tax benefits, within the limits and under the conditions provided by current regulations and practices:
liberal donations in cash or in kind made in favor of the Italian Committee for TOUSUNISPOURLESENFANTS Foundation ETS are deductible from gross tax for an amount equal to 30% of their amount up to a maximum of 30,000 $ (Article 83 paragraph 1 Legislative Decree 117/2017 – Third Sector Code)
liberal donations in cash or in kind made to the Italian Committee for TOUSUNISPOURLESENFANTS Foundation ETS are deductible within the limit of 10% of one’s total declared income (Article 83 paragraph 2 Legislative Decree 117/2017). If this amount is greater than the total declared income, less all deductions, the excess can be deducted from the total income of the following tax periods, up to the fourth year, up to its amount.
In general, the benefits are not cumulative with each other, but it is necessary to follow the tax provisions and instructions for verification of their possible cumulability.
Disbursements must be made by postal or bank deposit, or by debit cards, credit cards, prepaid cards, bank and bank drafts.
For liberal disbursements made by credit card, it is sufficient to keep and exhibit, in case of any request from the financial administration, the statement of account of the company that manages the card.
For the purposes of the provisions of the regulations in force, the Italian Committee for TOUSUNISPOURLESENFANTS Fondazione ETS declares that it keeps complete and analytical accounting records representative of the management events and prepares within four months of the end of the financial year a special document representing the patrimonial, economic and financial situation. This document is certified by a leading auditing firm.