The law converting the Cura Italia Decree included CIVILLY RECOGNIZED RELIGIOUS INSTITUTIONS among the recipients of donations, which benefit from tax incentives in terms of tax deduction or income deduction, referred to in article 66, paragraph 1, of the Law Decree 17 March 2020 n. 18, of which we report the complete text in force:
Article 66 (Tax incentives for donations in cash and in kind to support measures to combat the epidemiological emergency from COVID-19)
- For donations in cash and in kind, made in 2020 by natural persons and non-commercial entities, in favor of the State, the regions, local territorial entities, public bodies or institutions, foundations and associations legally recognized without for profit, aimed at financing interventions regarding the containment and management of the epidemiological emergency from COVID-19, a deduction from the gross tax for income tax purposes of 30% is due, for an amount not exceeding 30,000 euros .
- For donations in cash and in kind in support of measures to combat the epidemiological emergency from COVID-19, made in 2020 by individuals with business income, article 27 of the law of 13 May 1999 applies, no. 133. For the purposes of the regional tax on productive activities, the donations referred to in the previous period are deductible in the financial year in which they are made.
- For the purpose of valuing the donations in kind referred to in paragraphs 1 and 2, the provisions referred to in articles 3 and 4 of the decree of the Minister of Labor and Social Policies of 28 November 2019 shall apply, insofar as they are compatible.
- The burden deriving from the implementation of this article is provided pursuant to article 126.
It should also be noted that with Resolution no. 21/E of 27 April 2020, the Revenue Agency provided the first clarifications with reference to article 66 above:
