- donations in cash or in kind made to art4sport Onlus are deductible from gross tax for an amount equal to 30% of their amount up to a maximum of € 30,000 (art. 83 paragraph 1 Legislative Decree 117/2017 – Third Sector Code)
- donations in cash or in kind made to art4sport Onlus are deductible up to the limit of 10% of one’s total declared income (art. 83 paragraph 2 Legislative Decree 117/2017). Should this amount exceed 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 the amount of the excess.
In general, the benefits cannot be combined with each other, but it is necessary to follow the tax provisions and instructions in order to check whether they can be combined.
Donations must be made by postal or bank transfer, or by debit, credit or prepaid cards, bank cheques or bankers drafts.
For donations made by credit card, it is sufficient to keep and show the statement of account of the company managing the card, should the tax authorities so request.