Tax deductible
RULES FOR THE ASSOCIATIVE AMOUNT DEDUCTIBILITY
By the following current law, you can deduct money "liberal assignments" for the Foundation from your income or they can generate tax deduction if they are registred as:
-
Contribution to the assets of the Foundation
-
Contribution to the Albo d'Oro of the Decennal
-
Part of the Associative Amount is considered as "liberal assignment"
-
Other liberal assignments
The Foundation will release specific receipts that will certify the payments that you made during the year to use them for fiscal aims by the following law referrings.
DONNORS |
FISCAL TREATMENT |
LAW REFERRING |
|
phisical persons
(not entrepeneurs) |
Tax deduction for the 19% of the assigned amount if it's not more than the 2% of the entire declared income
|
Art.15, paragraph I, letter i
DPR 917/86 (TUIR) |
|
Commercial Societies and entrepreneurs
(= persons that produce industrial profits) |
Deduction from the industrial profit, for not more than the 2% of the declared income, for Irpeg/Irpef (Ires/Ire)
(not deductible for Irap) |
Art.100, paragraph 2, letter g
DPR 917/86 (TUIR) |
|
Commercial Societies and phisical persons/entrepreneurs (= persons that produce industrial profits) |
Total deduction from the industrial income, for Irpeg/Irpef (Ires/Ire)
(not deductible for Irap)
(Con obbligo di segnalazione al Ministero per i Beni e le Attività Culturali) |
Art.100, paragraph 2, letter m
DPR 917/86 (TUIR), modifed from the art.38 L.342/00
Artt. 4 and 5 D.M. 2 october 2002 |
FISCAL BENEFITS BY LIBERAL ASSIGNMENT OF THE MEMBERS
|
|
MAXIMUM FISCAL SAVING DPR 917/86 (TUIR) | ||||||
|
|
Annual amount |
Deducible or deductible liberal assignments |
Commercial Companies |
Entrepreneurs
Phisical persons |
Persons (not entrepreneurs) | ||
|
Art. 100
parag. 2
letter g |
Art. 100
parag. 2
letter m |
Art. 100
parag. 2
letter g |
Art. 100
parag. 2
letter m |
Art. 15
parag. 1
letter i | |||
|
promoter member |
13.000,00 |
11.600,00 |
3.828,00 |
3.828,00 |
the amount is fixed by the rate of the marginal class of charging |
2.204,00 | |
|
well-deserving member |
5.500,00 |
4.630,00 |
1.527,90 |
1.527,90 |
the amount is fixed by the rate of the marginal class of charging |
879,70 | |
|
supporter member |
2.750,00 |
2.200,00 |
726,00 |
726,00 |
the amount is fixed by the rate of the marginal class of charging |
418,00 | |
|
effective member |
550,00 |
310,00 |
102,30 |
102,30 |
the amount is fixed by the rate of the marginal class of charging |
58,90 | |
|
junior member |
150,00 |
50,00 |
|
|
|
|
9,50 |
|
orchestra, choir, staff member |
200,00 |
50,00 |
|
|
|
|
9,50 |
NOTE
-
The fiscal saving for commercial companies, referred to the art. 100, paragraph 2, letter g, DPR 917/86, has been calculated in case that the liberal assignment is not more than the 2% of the declared industrial income; this amount is the most that you can deduce.
-
The fiscal saving for person (not entrepreneurs), referred to the art.15, paragraph 1, letter i, DPR 917/86, represented by tax deduction like the 19% of the assigned amount, has been calculated in case that the liberal assignment is not more than the 2% of the declared industrial income; this amount represents the most on which you can calculate this deduction.
-
In case you use the chance said by the Art.100, paragraph 2, letter m, DPR917/86, either the distributer of the beneficiary must declarate it to the Ministero per i Beni e le Attività Culturali.
For information:
Administration Office - Verdi Orchestra Foundation
telephone 02 83389311/318/320/334/350
fax 02 83389303
