that is donating any amount of money for which the PAD Foundation will provide you with a receipt which can be used to deduct the amount donated from your tax return.
Pursuant to art. 15 of Law no. 96 of 6 July 2012, as from 1 January 2013 the rate that may be deducted from your taxes has been increased from 19% to 24% in 2013 and 26% starting from 2014, for donations up to € 2,065; alternatively, it is possible to deduct cash donations from your total annual income up to 10% of the income declared or to a maximum of € 70,000.
These amounts must be entered in the relevant fields of your tax return.
This kind of donation must be carried out at a bank or post office by means of non-negotiable cheques, postal orders, credit cards, traceable payments or bank transfers made out to:
PAD FOUNDATION BANK DETAILS
BPER BANCA, BRESCIA - FIL. 2 - Via XX Settembre, 42-46
Bank account no. 000035199791
IBAN: IT27N0538711202000035199791
BIC: BPMOIT22XXX
made out to:
FONDAZIONE PAD–ONLUS
by means of a simple testamentary disposition like the one below, which can be attached to any type of will permitted by law, a will drawn up before a notary public or a holographic will.
A holographic will can be written on any sheet of paper, on which you need to handwrite your own dispositions. In order to be valid it must indicate:
the date (day, month and year);
your signature (name and surname).
Please remark that, in order to be valid, the will must not be written by other people, not even partially, and must not be typed on a computer or typewriter.
A HOLOGRAPHIC WILL MUST BE ENTIRELY HANDWRITTEN.
Esempio:
I, the undersigned, ........., born in ...... on ........., resident in ........., address ............,
without prejudice to the rights of forced heirs as prescribed by law,
HEREBY BEQUEATH to the PAD FOUNDATION,
with registered office at Via Francesco Crispi 28, 25100 Brescia (Italy):
......... (description of the legacy, for example sum of money/property/works of art/jewellery/securities/investment funds, etc.)
SO THAT it is used exclusively for the aims laid down in the Foundation's charter.
Place ......, Date ......
Signature
...............................................
when taking out the policy, indicate the name of the PAD Foundation as beneficiary or, in case of policies which have already been taken out, change the name of the beneficiary.
Insurance policies are tax-free.
Besides, the policy holder has no obligation towards the heirs, since the amount of money resulting from it does not form part of the estate.
The name of the beneficiary can be changed at any moment.
that is donating any amount of money for which the PAD Foundation will provide a receipt which can be used to deduct the amount donated from the company tax return.
Pursuant to the provisions of the Decree on competitiveness (Decree no. 35 of 14 March 2005, art. 14: Urgent provisions concerning the action plan for economic, social and territorial development ), it is possible to deduct the amount donated from the company income up to a maximum of 2% of the company income.
This kind of donation must be carried out at a bank or post office by means of non-negotiable cheques, postal orders, credit cards, traceable payments or bank transfers made out to:
PAD FOUNDATION BANK DETAILS
BPER BANCA, BRESCIA - FIL. 2 - Via XX Settembre, 42-46
Bank account no. 000035199791
IBAN: IT27N0538711202000035199791
BIC: BPMOIT22XXX
made out to:
FONDAZIONE PAD–ONLUS
In compliance with the above-mentioned law, the bank/postal receipt attests the payment (donations made in cash are not deductible), together with the receipt provided by the PAD Foundation, which also guarantees to keep the accounts of these donations and, as prescribed by its own charter, to draw up the annual balance sheet proving its economic, financial and property situation.