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Sail On Foundation is registered in the Italian National Register of Third Sector Entities (RUNTS) under the name FONDAZIONE SAIL ON ETS, Italian tax identification number 92221820340, registration number [UNDER PROCESS].

Donations to the Foundation may qualify for Italian tax relief under Article 83 of Legislative Decree 117/2017, subject to the statutory conditions. Individuals may choose between a tax credit against income tax and a deduction from income.

Donors resident in Italy

Individuals may choose between two options:

Claim a tax credit equal to 30% of the donation against gross Italian personal income tax (IRPEF), on total qualifying donations of up to EUR 30,000 per tax year, subject to the tax payable and any further limits applicable to the taxpayer.
Deduct the donation from net aggregate income, up to a limit of 10% of total declared income. Any excess may be carried forward to subsequent tax years, up to the fourth following year, subject to the statutory conditions.

For taxpayers with total income exceeding EUR 75,000, the tax credit must also be assessed in light of the overall limits on expenditure eligible for tax credits, which depend on income and family circumstances.

Businesses Entities and companies may deduct donations from net aggregate income, up to a limit of 10% of total declared income, under Article 83(2) of Legislative Decree 117/2017.

Any excess may be carried forward to subsequent tax years, up to the fourth following year, until fully used, subject to the statutory conditions.

Choosing the appropriate tax relief

The most beneficial option depends on the donor’s tax position. We recommend consulting your accountant or an Italian Tax Assistance Centre (CAF) to check eligibility, limits and documentation.

These forms of relief cannot be combined with each other or with other tax credits or deductions for the same donation.

Payments and documentation

To claim tax relief on monetary donations, you must use a traceable payment method and retain evidence of payment. Cash donations do not qualify for the relief described here.

Keep the bank transfer receipt, account statement or other suitable evidence identifying the donor, recipient, amount and date. For online payments, also retain the transaction confirmation and any acknowledgement issued by the Foundation: the latter does not replace evidence of a traceable payment.

The relief applies to genuine donations. Payments for sponsorship, services, participation in activities or rights to use research results do not automatically qualify as donations. Donations of goods require specific checks and documentation.

Donors resident outside Italy

If you are tax resident outside Italy, any relief depends on the rules of the country where you claim it; the Italian rates and limits above do not automatically apply abroad. Within the EU, where a Member State grants relief for donations to comparable domestic public-benefit organisations, it cannot generally refuse equivalent treatment solely because the recipient is established in another Member State (CJEU, Case C-318/07, Persche). You must still meet the applicable national conditions and may need to demonstrate that Sail On qualifies as a comparable organisation. Italian RUNTS registration alone does not establish eligibility abroad. Your tax authority may require proof of payment, the Foundation’s Statute, evidence of its status and activities, translations or local recognition. Before donating in reliance on tax relief, ask your local tax adviser or authority to confirm eligibility, limits and documentation. Outside the EU, relief must be checked under the relevant country’s rules. If you also pay Italian income tax, eligibility for Italian relief must be assessed separately under the rules applicable to non-residents.

For information about donations or to request an acknowledgement, email secretariat@sailonfoundation.org.