Charitable donations to Universities: a guide for donors

This information is intended to inform potential donors about the various ways of making charitable donations in support of Italian universities and the related tax benefits. Understanding the available options can help encourage financial support for higher education, a key driver of innovation and national growth.

Art. 10, lett. i-quater) TUIR – Full Deductibility for Individuals

Article 10, paragraph i-quater) of the TUIR (Consolidated Income Tax Act) offers a significant advantage for individuals who wish to support universities. This provision allows the full deduction of cash donations made to universities, without any limit on the amount.
This means that the entire donated sum can be subtracted from taxable income, thereby reducing the total tax due — a strong incentive for those who believe in investing in education and research.

1. No limit on the amount
2. Full deductibility

Art. 15, comma 1, lett. i-octies TUIR – 19% Tax Credit for Individuals

Article 15, paragraph 1, letter i-octies of the TUIR provides an additional opportunity for individuals: a 19% tax credit on donations made for specific purposes.
These purposes include technological innovation, school and university infrastructure, and the expansion of educational opportunities. To qualify for this tax benefit, the donation must be allocated to one of these areas.

• Technological innovation
• School and university infrastructure
• Expansion of educational opportunities

Art. 100, comma 2, lett. a) TUIR – Deductibility for Legal Entities and Businesses

Article 100, paragraph 2, letter a) of the TUIR allows legal entities and businesses to deduct cash donations made to universities up to 2% of their declared business income.
This provision encourages companies to support higher education by reducing their tax burden in proportion to their contribution — an opportunity for businesses to invest in the country’s future by supporting the university system.

• Deductibility: up to 2% of declared business income
• Beneficiaries: legal entities and businesses

Art. 1, commi 353–354, Law 266/2005 – Broad exemption for Corporate Income Tax (IRES) Entities

Paragraphs 353 and 354 of Article 1 of Law No. 266/2005 provide broad exemptions for entities subject to corporate income tax (IRES) that make donations in support of research.
They allow full deduction of the donation from business income, exemption from indirect taxes on the transfer, and a 10% reduction in notarial fees. This provision significantly promotes the funding of scientific and technological research.

• Full deductibility
• Exemption from indirect taxes (excluding VAT)
• 10% reduction in notarial fees

How to make a Ddnation: traceability required

To ensure traceability of the transaction and eligibility for tax benefits, donations must be made by bank or postal transfer, or through the payment systems referred to in Article 23 of Legislative Decree No. 241/1997.
These include credit or debit cards, prepaid cards and bank or cashier’s cheques. It is essential to retain documentation relating to the donation in order to present it in case of verification.

1. Bank transfer
2. Postal transfer
3. Credit or debit cards