{"id":338917,"date":"2025-04-03T07:39:49","date_gmt":"2025-04-03T07:39:49","guid":{"rendered":"https:\/\/www.unipi.it\/university-and-society\/support-the-university-of-pisa\/le-erogazioni-liberali-alle-universita-guida-per-i-donatori\/"},"modified":"2025-12-22T11:05:34","modified_gmt":"2025-12-22T10:05:34","slug":"charitable-donations-to-universities-a-guide-for-donors","status":"publish","type":"page","link":"https:\/\/www.unipi.it\/en\/university-and-society\/support-the-university-of-pisa\/charitable-donations-to-universities-a-guide-for-donors\/","title":{"rendered":"Charitable donations to Universities: a guide for donors"},"content":{"rendered":"

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.<\/p>\n

Art. 10, lett. i-quater) TUIR \u2013 Full Deductibility for Individuals<\/h2>\n

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.
\nThis means that the entire donated sum can be subtracted from taxable income, thereby reducing the total tax due \u2014 a strong incentive for those who believe in investing in education and research.<\/p>\n

    \n
  1. No limit on the amount<\/li>\n
  2. Full deductibility<\/li>\n<\/ol>\n

    Art. 15, comma 1, lett. i-octies TUIR \u2013 19% Tax Credit for Individuals<\/h2>\n

    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.
    \nThese 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.<\/p>\n

      \n
    • Technological innovation<\/li>\n
    • School and university infrastructure<\/li>\n
    • Expansion of educational opportunities<\/li>\n<\/ul>\n

      Art. 100, comma 2, lett. a) TUIR \u2013 Deductibility for Legal Entities and Businesses<\/h2>\n

      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.
      \nThis provision encourages companies to support higher education by reducing their tax burden in proportion to their contribution \u2014 an opportunity for businesses to invest in the country\u2019s future by supporting the university system.<\/p>\n

        \n
      • Deductibility: up to 2% of declared business income<\/li>\n
      • Beneficiaries: legal entities and businesses<\/li>\n<\/ul>\n

        Art. 1, commi 353\u2013354, Law 266\/2005 \u2013 Broad exemption for Corporate Income Tax (IRES) Entities<\/h2>\n

        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.
        \nThey 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.<\/p>\n

          \n
        • Full deductibility<\/li>\n
        • Exemption from indirect taxes (excluding VAT)<\/li>\n
        • 10% reduction in notarial fees<\/li>\n<\/ul>\n

          How to make a Ddnation: traceability required<\/h2>\n

          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.
          \nThese include credit or debit cards, prepaid cards and bank or cashier\u2019s cheques. It is essential to retain documentation relating to the donation in order to present it in case of verification.<\/p>\n

            \n
          1. Bank transfer<\/li>\n
          2. Postal transfer<\/li>\n
          3. Credit or debit cards<\/li>\n<\/ol>\n

             <\/p>\n","protected":false},"excerpt":{"rendered":"

            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 \u2013 Full Deductibility for […]<\/p>\n","protected":false},"author":19,"featured_media":0,"parent":336102,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"default-template.php","meta":{"footnotes":""},"class_list":["post-338917","page","type-page","status-publish","hentry"],"yoast_head":"\nCharitable donations to Universities: a guide for donors ~ UNIPI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.unipi.it\/en\/university-and-society\/support-the-university-of-pisa\/charitable-donations-to-universities-a-guide-for-donors\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Charitable donations to Universities: a guide for donors ~ UNIPI\" \/>\n<meta property=\"og:description\" content=\"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. 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