Together we can improve the quality of life of many people

Together we can improve the quality of life of many people

Supporting the Paolo Chiesi Foundation allows you to benefit from the tax advantages provided for donations to Third Sector organisations.

To qualify, your donation must be made using a traceable payment method: bank transfer, postal payment slip, credit card or cheque. Cash donations are not eligible for any tax benefit.

Tax Benefits for Individuals

Donating to a non-commercial Third Sector organisation gives you access to tax benefits, with two alternative options that cannot be combined:

  • you can deduct 30% of the amount donated from your gross personal income tax (IRPEF), on donations of up to €30,000 per year (Art. 83, paragraph 1, Legislative Decree 117/2017);
  • alternatively, you can deduct your donation from your total net income, up to 10% of your declared total income (Art. 83, paragraph 2, Legislative Decree 117/2017). If the deduction exceeds your income, the excess can be carried forward to the following tax periods, up to the fourth.

Both options apply to donations in cash and in kind.

Pulmonology - Chiesi Foundation

Tax Benefits for Businesses

For companies and entities subject to corporate income tax (IRES), donations in cash or in kind to the Paolo Chiesi Foundation ETS are deductible from total net income up to 10% of declared total income (Art. 83, paragraph 2, Legislative Decree 117/2017).

If the deduction exceeds declared total income, net of all deductions, the excess can be carried forward to the following tax periods, up to the fourth, until it is fully used. This deduction cannot be combined with other tax benefits for the same donations.

Tax Benefits for Businesses

For companies and entities subject to corporate income tax (IRES), donations in cash or in kind to the Paolo Chiesi Foundation ETS are deductible from total net income up to 10% of declared total income (Art. 83, paragraph 2, Legislative Decree 117/2017).

If the deduction exceeds declared total income, net of all deductions, the excess can be carried forward to the following tax periods, up to the fourth, until it is fully used. This deduction cannot be combined with other tax benefits for the same donations.

Neonatology - Chiesi Foundation

How to deduct donations

To claim tax benefits, your donation must be traceable: you can use a bank transfer, postal payment slip, cheque or credit card. Cash donations are neither deductible nor eligible for tax credits.

Always keep the records of your donation, such as receipts and bank statements: you will need them for your tax return.

When making a bank transfer, include a clear and complete payment reference, with at least your home address and your tax code (codice fiscale).

Your address allows us to send you a donation receipt. Your tax code allows us to report your donation to the Italian Revenue Agency, which will include it in your pre-filled tax return.

You can also personalise the reference with a message, for example “Contribution to support the activities of the Paolo Chiesi Foundation”.

If you donate from a joint account, include the name and tax code of the person who wishes to claim the tax benefits.

If you prefer that your donation does not appear in your pre-filled tax return, you can opt out in two ways. You can let us know by writing to info@paolochiesifoundation.org by 31 December of the year of your donation.

Alternatively, you can notify the Italian Revenue Agency directly from 1 January of the following year, within the deadlines published on its website.

Support our projects and improve the lives of thousands of
people.

Support our projects and improve the lives of thousands of
people.