Any private and public body, natural and legal persons can contribute to Égalité through economic contributions or physical and human resources. Cash donations, useful goods to support projects, time and dedication with the methods to be agreed.
Égalité is registered in the register of non-profit organizations at the Revenue Agency of Rome. Donations (donations in cash or in kind) benefit from deductions from gross personal income tax and deductions from the total net income of individuals, entities and companies. Under the conditions provided for by Legislative Decree 117/17, article 83 (see Annex 1).
The benefactors and contributors of Égalité will be able to freely decide whether to request visibility - in the 12 months following their support, which it is hoped to be renewed continuously - or whether to maintain confidentiality in this regard.
Attachment 1, tax deductions and deductions relating to donations, legislative decree 117/17, article 83
Text Annex 1
Legislative Decree 117/17, article 83
Deductions and deductions for donations
1. An amount equal to 30 per cent of the charges incurred by the taxpayer for donations in cash or in kind to non-commercial third sector entities referred to in Article 79 are deducted from the gross income tax of individuals, paragraph 5, for a total amount in each tax period not exceeding 30.000 euros. The amount referred to in the previous period is raised to 35 percent of the charges incurred by the taxpayer, if the donation is in favor of voluntary organizations. The deduction is allowed, for donations in cash, provided that the payment is made through banks or post offices or through other payment systems provided for by Article 23 of Legislative Decree 9 July 1997, n. 241.
2. Donations in cash or in kind paid to non-commercial Third Sector entities referred to in Article 79, paragraph 5, by individuals, entities and companies are deductible from the total net income of the donor within the limit of 10 per percent of the total declared income. If the deduction is greater than the total income declared, less all deductions, the excess can be calculated as an increase of the deductible amount from the total income of the subsequent tax periods, but not beyond the quarter, up to the amount of its amount. With a specific decree of the Minister of Labor and Social Policies, in agreement with the Minister of Economy and Finance, the types of goods in kind that give the right to deduction or tax deduction are identified and the criteria and procedures for making the most of the donations referred to in paragraphs 1 and 2.
3. The provisions of this article apply on condition that the entity declares its non-commercial nature pursuant to article 79, paragraph 5, at the time of registration in the single register referred to in article 45. The loss of a non-commercial nature must be communicated by the legal representative of the entity to the Office of the Single National Register of the Third Sector of the Region or of the Autonomous Province in which the entity has its registered office, within thirty days from the end of the tax period in which it occurred. In the event of failure to promptly send this communication, the legal representative of the entity is punished with an administrative sanction ranging from 500 euros to 5.000 euros.
4. Without prejudice to the non-cumulation of the concessions referred to in paragraphs 1 and 2, the subjects who make donations pursuant to this article cannot accumulate the deductibility and deductibility with other tax concessions provided for by way of deduction or tax deduction by other legal provisions for the same disbursements.
5. An amount equal to 19 per cent of membership contributions is deducted from the gross tax for an amount not exceeding 1.300 euros paid by the members to mutual aid companies that operate exclusively in the sectors referred to in article 1 of the law of 15 April 1886 , no. 3818, in order to ensure the shareholders a subsidy in cases of illness, impotence to work or old age, or, in the event of death, help for their families.
6. The provisions of this article also apply to third sector entities referred to in paragraph 1 of article 82 on condition that the donations received are used pursuant to article 8, paragraph 1.