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E' disponibile il primo lavoro editoriale di Eugenio Belotti, intitolato:

"Energia Nucleare"

 

 

 Benefici fiscali per le donazioni alle ONLUS

L'associazione Semperinsima è iscritta all’Anagrafe Unica delle ONLUS (Organizzazioni non lucrative di utilità sociale) presso il Ministero delle Finanze.
 
Pertanto, ai sensi dell’articolo 13 del Decreto Legislativo 4 dicembre 1997 n. 460, sono previsti dei benefici fiscali per gli individui e per le imprese che versano contributi in suo favore.
 
La legislazione vigente stabilisce che per le erogazioni liberali in denaro eseguite da imprese e società a favore delle ONLUS, è prevista la deducibilità  dal reddito di impresa per un importo non superiore a € 2.065,83 (£ 4.000.000), oppure il 2,00% del reddito d’impresa dichiarato.
 
Per le erogazioni liberali in denaro eseguite da persone fisiche a favore delle ONLUS, con il limite di € 2.065,83 (£ 4.000.000), è prevista una detrazione d’imposta ai fini IRPEF pari al 19,00% della donazione effettuata.
 
La ricevuta, rilasciata relativamente ai contributi conferiti in contanti, non è valida ai fini della detrazione fiscale. 
 
Ai sensi dell’articolo 13 del Decreto Legislativo 4 dicembre 1997 n. 460 la detrazione è consentita a condizione che il versamento di erogazioni e contributi a favore delle ONLUS sia eseguito tramite banca o ufficio postale ovvero mediante gli altri sistemi di pagamento previsti dall'articolo 23 del Decreto Legislativo 9 luglio 1997 n. 241, modalità idonee a consentire all'Amministrazione Finanziaria lo svolgimento di controlli. 
 
La ricevuta va conservata ai fini fiscali.

Partita I.V.A. e Codice Fiscale N° 03192360166

 

 

Coordinate bancarie:
IBAN = IT23  C030  6953  9501  0000  0003  201
C/C = 3201

INTESA SAN PAOLO Agenzia di  Montello Bergamo

Per informazioni : 3343658847 – 0356665241

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