The decree of February 3, 2021 of the Ministry of Economy and Finance has been published in the Official Gazette concerning "Transmission to the Revenue Agency of data regarding donations and donations to Third Sector entities, for the purpose of processing of the pre-filled tax return.
The non-profit organizations, the SBs, the APS, the recognized foundations and associations whose statutory purpose is the protection, promotion and enhancement of assets of artistic, historical and landscape interest, or the promotion of scientific research activities identified with a specific decree, transmit electronically to the Revenue Agency, on an optional basis, a communication containing the data relating to deductible and deductible donations in cash, made in the year 2020 by natural persons, with the indication of the identification data of the donors.
Starting from the tax period following the authorization of the European Commission pursuant to art. 101, paragraph 10, of the legislative decree 3 July 2017, n. 117 (Third Sector Code) the provisions of the decree will apply to Third Sector Entities recipients of the donations pursuant to art. 83 of the same legislative decree 3 July 2017, n. 117.
