MAKE A DONATION TO IAM:
i aid madagascar
italian non profit organization
Your donation will be used for the upcoming aid requested by the Supervisory and Control Committee of the Covid-19 Pandemic of Nosy Be and for the realization of the PROJECTS listed in order of priority, with indicated, for each, the estimated cost and the status: Project Funded – Project to be Funded, available at the following link.
All donations (according to the Italian tax regime) in favor of iam: i aid madagascar are fiscally deductible, according to the limits indicated by the law, whether they are made by individuals or entities or companies and provided that they are made through bank transfers, cashier’s checks or banks headed to i aid madagascar Onlus bearing the “non-transferable” clause, credit cards, including prepaid ones (the details for making the donation can be found at the end of this text).
Here are the tax concessions for those who want to support the activities of i aid madagascar depending on whether they are natural persons or corporations, cooperatives, consortia and public or private commercial entities, that is, for subjects who pay IRES.
Tax benefits for individuals:
- Deductibility from the total income of the donor within the limit of 10% of the total declared income and, in any case, to the maximum amount of 70.000,00 euros per year, of the donation, pursuant to art. 14, paragraph 1 1 of the D.L. 35/2005;
- Deduction from IRPEF, according to the provisions of Article 15 of the TUIR paragraph 1.1, donations made to NGOs from 1.1.2016 until 31.12.2016 are deductible for IRPEF purposes in the amount of 26%, for an amount not exceeding 30.000,00 euros;
- pursuant to art. 14, paragraph 1 of the D.L. 35/2005 donations in kind are deductible from the total income of the donor within the limit of 10% of the total declared income, and in any case to the maximum amount of 70.000,00 euros per year;
- pursuant to art. 100, paragraph 2, letter h) of the TUIR, the donations in cash enjoy a deductibility from the declared business income to the maximum extent of 2.065,83 euros or 2% of the declared company.
Tax benefits for businesses:
Enterprises, companies and, more generally, all entities subject to corporate income tax – IRES (these include joint stock and limited partnerships; limited liability companies; cooperatives; mutual insurance companies residents in the territory of the State and commercial entities) can deduct from their total income the donations in favor of i aid madagascar up to a limit of 10% of the total declared income and in any case up to a maximum of 70.000,00 euros Ref .: art. 14 of the D.L. n. 35/05 conv. Law n. 80/05.
Business income holders can, as an alternative to the above, deduct liberal donations (donations) from their income in favor of i aid madagascar for an amount not exceeding 30.000,00 euros or 2% of the income of firm declared. Ref .: Article 100, paragraph 2, lett. h) Presidential Decree n. 917/86-Consolidated Law on Income Taxes.
It is also specified that I Aid Madagascar third sector association is a non profit organization (non profit organization of social utility) pursuant to Legislative Decree no. 460/97 starting from 16/04/2018. Registered in the Onlus Register held at the AE Regional Directorate of Tuscany, at number 29496, of 23/05/2018.
You can make a detonation by:
• Bank transfer made out to i aid madagascar Onlus at Banca Fideuram
• IBAN: IT29H0329601601000067190614 – BIC: FIBKITMM
• Indicating as causal: Liberal donation.
• Credit card using the secure payment platform Paypal