Tax deductions and deductions of donations

Your support for Le Dame Schools benefits from tax deductions of donations: you can choose to deduct or deduct the amount. Doing it is very simple and on this page we explain how to do it step by step.

In addition to enjoying tax benefits, when you donate to Le Dame Schools you allow us to give an immediate response to the cultural need of people in need and you will receive constant updates on what we do thanks to your help.

Le Dame Schools will send you the documentation of the receipts of payments made to be submitted for the donation deduction

Deduction of APS donations, several options

You can deduct from gross personal income tax an amount equal to 30 percent of the charges for donations in cash or in kind to third sector entities, for a total amount in each tax period not exceeding 30,000 euros. (art. 83, paragraph 1 of Legislative Decree no. 117/2017)

You can deduct donations in cash or in kind granted to third sector entities from total net income up to 10 percent of total declared income. (Art. 83, paragraph 2 of Legislative Decree no. 117/2017)

Please note that it is necessary to keep the documentation that attests the official nature of the donations, such as receipts of payments made, in the case of a bank transfer or cheque, or an account statement, in the case of payments by credit card.

Please note that cash donations are not eligible for any benefits. Deduction and deduction cannot be combined with each other: the most convenient formula generally depends on your income but if you do not know what is the most suitable solution for you, contact your trusted advisor or your CAF.

What are deductible or deductible donations

Donations are deductible when they fall, for example, into these categories:

Economic or in-kind donations to promotion associations
Donations to artistic and cultural activities
Donations to music foundations
Donations to political parties or political movements

Where to indicate tax deductions in 730

The deduction and deduction are both taken into the framework E “Costs and expenses” of the 730 (model 2023).

The deduction is dedicated to section I and the staves concerned are those ranging from E8 to E10, all called “Other expenses”, on which must be indicated the amount of the donation and the “Expense Code” that identifies the type of deduction.

The deduction is instead dedicated to Section II “Expenses and expenses for which the deduction from the total income is due” of the framework E “Expenses and expenses”. The staves concerned for the deduction of donations are:

E36 for “Donations in cash or in kind in favour of non-profit organizations of social utility (ONLUS), voluntary organizations and associations of social promotion and third sector entities (ETS)”.

Corporate donations deductibility: in depth

Corporate donations are also deductible.

The Third Sector Reform applies the deductibility up to a maximum of 10% of the total income declared, without more absolute limits, previously in fact the limit was fixed at 70 thousand euros.

In the event that the declared total income is reduced by other deductions and you cannot enjoy the deduction in the way you are entitled, the donating company can deduct what is not used in subsequent years, until the fourth year after the first declaration. (art. 83, paragraph 2 of Legislative Decree no. 117 of 3 July 2017).

The school of photography and cinema Le Dame Schools – Lucca – No-profit cultural association

“LE DAME SCHOOLS” is a multidisciplinary studio of photography, design, video, artistic prints, paintings, installations and sculptures.

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Luca Brogi Lucca Italia