DL n. 460/97 and subsequent amendments
The Association – for tax purposes – assumes the qualification of a non-profit organization of social utility” by adopting the acronym ONLUS in the name and in any distinctive sign or communication addressed to the public, in compliance with Legislative Decree no. 460/97 and subsequent amendments and additions.
See the law
Law 11 August 1991, n. 266 Framework law on volunteering.
The Italian Republic recognizes the social value and function of voluntary activity as an expression of participation, solidarity and pluralism, promotes its development while safeguarding its autonomy and favors its original contribution to the achievement of the social, civil and cultural purposes identified by the State, the regions, the autonomous provinces of Trento and Bolzano and local authorities.
See the law
Laws That Allow Us to Transfer Tax Benefits
LAW 80/2005 ART. 14
Article 14 of Law 80/2005, according to which each donation, under certain conditions, is DEDUCTIBLE FROM TOTAL INCOME (both for individuals and for Ires subjects)
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DL 04 DECEMBER 1997, n. 460
ART.13
Legislative Decree 4.12.97 n. 460, art. 13 which states that, as an alternative to the previous method, every donation in favor of ONLUS is TAX DEDUCTABLE (for individuals) or DEDUCTABLE FROM BUSINESS INCOME.
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