The donations in money or nature granted from physical persons or institutions subject to income tax to not-for-profit institutions of social usefulness of which the article 10, coma 1, 8 and 9, of the legislative decree December, 4 1997, n. 460, and those donated in favor of associations promoting social issues enrolled in the national registry as foreseen in the article 7, coma 1 and 2, of the law of December, 7 2000, n. 383, are deductible from the total income of the donor subject to the limit of 10% of the declared total income, and however in a maximum measure of 70.000 euro annual.

In order to obtain the deduction it is obligatory to keep the receipt of the donation (which can be required by the Financial Administration). The receipt released by the agency relative to cash contributions is not valid for fiscal deduction purposes.