ITALIAN BANK WIRE COORDINATES
BANCA INTESA SAN PAOLO IMI
Agenzia 1, Corso Re Umberto 51 – Turin
ABI: 03069
CAB: 01001
C/C: 100000060640

THE TAX BENEFITS FOR THOSE WHO CONTRIBUTE WITH A DONATION

The Vialli and Mauro Foundation for research and sport is an “ONLUS” (a non-profit Organisation for charity), therefore, the cash donations which are to be distributed are subject to the following tax benefits:

For individuals:

Individuals who make cash donations to an Onlus can at their discretion, alternatively:
- deduct 19% from the amount (UNICO form or form 730) of the donation made up to a maximum of  € 2.065,83.= (art. 15, paragraph 1, letter. i-bis, TUIR D.P.R. 917/1986);
- deduct the donation from the aggregate income declared with a limit of 10% of the income itself and nonetheless with a maximum amount of € 70,000.= annually (art. 14 c.1 DL 35/2005).

For capital companies and other Ires subjects
(Economic and social research companies)

Capital companies and other Ires subjects that make cash donations to an Onlus can at their discretion, alternatively:
- deduct the donation from the declared company income up to an maximum amount of 2% of the income itself or nonetheless up to € 2,065.83= (art. 100 paragraph 2, let. h, TUIR D.P.R. 917/1986);
- deduct the donation from the aggregate income within a limit of 10% of the income itself and nonetheless within the maximum amount of € 70,000= annually (art. 14 c.1 DL 35/2005).

For general partnerships and limited partnerships

The Snc (partnerships) and the Sas (limited partnerships) companies that make cash donations to an Onlus can deduct 19% from the amount (UNICO form) of the donation made up to a maximum of € 2,065.83= (art56 and 100 p.2 let. h, TUIR D.P.R. 917/1986);

To take advantage of the aforementioned tax benefits, the receipt for the wire transfer or postal payment must be retained until the expiration of the terms required for the verification of the declaration.

This is a simple mode for helping us. For the first time, with the regulations introduced by the Financial statutes of 2006, you can select the organization to which to address five per thousand of your taxes.

The 5 per thousand provision is a financing method that joins the already existing traditional method (8 per thousand) created for the various religious denominations and represents an occasion of important support for the entire charitable world.

This is not an increase in your taxes: the State will renounce a quota of 5 per thousand in order to distribute it to the purpose that You indicate.

On the next declaration of income form (integrative form CUD 2006, form 730/1 bis or Single Form for Individual Income) there will be four boxes with which to indicate the preferred category (ONLUS and non-profit; scientific and university research; medical research; charitable activities performed in the Community of residence).

To support the Vialli and Mauro Foundation, it is necessary to place your signature in the box next to the support of non-profit organizations for charitable/voluntary/Foundations use and write our tax identification number: 97640960015.

Print this page in order to help you remember it.  Also help us if you can to distribute this message by transmitting it to all of Your friends.

For additional information, visit the site of the Revenue Agency at www.agenziaentrate.gov.it or contact us by email at segreteria@fondazionevialliemauro.com

Assigning us the five per thousand is a significant gesture, a choice of solidarity that each of us can make to combat Cancer and Amyotrophic Lateral Sclerosis together.