Contributions made as membership dues are NOT deductible.
Memorial gifts and donations ARE deductible.
BY LEGAL PERSONS
Without amount limit Law no. 266 23.12.2005 art.1 paragraph 353 and Prime Minister’s Decree February 4, 2015
To the maximum extent of 10% of taxable income or up to € 70,000 (the lower of the two limits applies) Decree Law 14.3.2005 No. 35 art. 14 and Prime Minister’s Decree February 4, 2015
TO OBTAIN DEDUCTIBILITY
Contributions must be paid through the banking or postal system, including using online payment by credit card, attaching the appropriate document showing the payment made (e.g., bank account statement, bank statement, money order) to one’s tax return.
Therefore, no deductibility is allowed for contributions made in cash.