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DEVOLUTION "5 x 1000"

What is a "5 x 1000" devolution?

"5 x 1000" (i.e. 0.5%) is the amount of your personal income tax (IRPEF) which can be devolved to non-profit and social benefit organizations when submitting your tax return.

Making a "5 x 1000" devolution to our Foundation will not cost you anything: it is not an additional tax and does not add on to the total amount of your personal income tax (IRPEF). Instead of collecting this sum, the State donates devolves it to non-profit and other social benefit organizations.

This type of devolution is anonymous. The PAD Foundation shall therefore have no access to the personal data of donors.

 

How can I make a "5 x 1000" devolution to the PAD Foundation?

Any citizen submitting their tax return by means of the CUD730 or Unico form can make a "5 x 1000" devolution.
The only thing you need to do is to enter the tax code of the Foundation in the relevant field for Health Research Bodies98161740174

 

 

 

 

 

What are the advantages of a Donation?

Pursuant to the amended version of article 15, paragraph 1.1, of the TUIR (Income Tax Consolidation Act), donations made to non-profit organizations (ONLUS) are deductible from your personal income tax (IRPEF) up to a maximum of € 2,065, according to the following rules:

  1. 24% for 201326% as from 2014
  2. 26% as from 2014

The current tax deduction is therefore higher than it was according to previous legislation.
Alternatively, donations are deductible from your total income up to a maximum of € 70,000 per year or 10% of the income declared (Art. 14, Decree no. 35/2005).

 

Amount
of the donation
made to
non-profit organisations
Year of
assessment
2012
Year of
assessment
2013
Year of
assessment
2014 and following
Euro  1.000 Euro 190
(1.000 * 19%)
Euro 240
(1.000 * 24%)
Euro 260
(1.000 * 26%)
Euro  2.000 Euro 380
(2.000 * 19%)
Euro 480
(2.000 * 24%)
Euro 520
(2.000 * 26%)
Euro 10.000 Euro 392,51
(2.065 * 19%)
Euro 495,60
(2.065 * 24%)
Euro 536,90
(2.065 * 26%)

 

How to fill in the tax forms for 2013

Within each form, in the section related to Health Research Funding, you will find a special field for "5 x 1000" devolutions, where you can sign and enter the tax code of the Foundation.









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