Source: https://www.operaroma.it/en/support-us/become-sponsor/donations-and-grants/
Timestamp: 2019-04-19 23:20:14+00:00

Document:
Investment in culture means investing in the socio-economic growth of the country by combining public and private resources. A very important contribution is made through donations by businesses, private individuals and non- profit making organisations which decide to allocate part of their resources to the arts.
Donations are gifts of money to the public sector or non-profit making private sector which may be, depending on the type of donor, either income deductible expenses (businesses) or offset against income tax liability (private individuals and non- profit making organisations).
The Income Tax Act (D.P.R. 917/1986) stipulates in Art.100, paragraph 2, letter m, that gifts of money to the State, regional and local government, public institutions or bodies, legally recognized foundations and associations, for the implementation of institutional tasks or cultural programmes in the fields of cultural heritage and the performing arts, are deductible from business income.
The Ministerial Decree of October 3, 2002, Ministry of Heritage and Culture, amended by M.D. 19 November 2010 defines the categories of persons who may be the recipients of gifts of money and defines the obligations of providers and beneficiaries with respect to declarations.
Up to 19% of gifts of money made by private individuals is tax deductible, for an amount not exceeding 2% of total declared income, donated to the Teatro dell’Opera di Roma Foundation for the construction of new facilities, for the renovation and expansion of existing facilities, as well as productions in the various sectors of the performing arts.
IT 95 B 02008 05365 000500005358 citing the following reference: Erogazione Liberale art. 15 comma 1, lettera i) T.U.I.R.
Art. 100 paragraph 2 letter g) of the T.U.I.R.
Gifts of money for an amount not exceeding 2% of declared business income, may be made ​​by businesses to the Teatro dell’Opera di Roma Foundation for the construction of new facilities, the restoration and enhancement of existing facilities, as well as for the production of events in the various sectors of the performing arts.
Gifts and donations may be made by bank transfer to the following ISBN bank code, citing as a reference: Erogazione Liberale art. 100 comma 2, lettera g) T.U.I.R.
Art. 100 paragraph 2 letter m) del T.U.I.R.
The full amount of donations and gifts of money businesses allocate to the Fondazione Teatro dell’Opera for the implementation of their institutional activities and cultural programmes can be deducted from business income.
IT 95 B 02008 05365 000500005358 citing the following as a reference: Erogazione Liberale art. 100 comma 2, lettera m) T.U.I.R.

References: Art.100
 art. 15

Art. 100
 art. 100

Art. 100
 art. 100