SMOM is a non-profit organization of social utility pursuant to Legislative Decree No. 460/97 and allocates 100% of the donations received to project activities.
 Membership is valid for one year.
 The membership fee is not deductible from the tax return.
 For the share of donations, individuals can choose to:
 deduct donations ("donations in cash or in kind") in favor of NGOs in the tax return up to a limit of 26% of the total declared income and in any case up to a maximum of € 7,800 per year (Ref: art. 15, paragraph 1.1 TUIR)
 deduct from the gross tax an amount equal to 26% of the donations in cash in favor of NGOs for an amount not exceeding € 7,800.00. (Ref .:  article 13-bis, letter i-bis of Presidential Decree 917/86 of the Consolidated Income Tax Act)
 For Companies / Enterprises
 Enterprises or companies or, more generally, all entities subject to corporate income tax - IRES (these include: joint stock and limited partnerships; limited liability companies; cooperatives; mutual companies insurance residents in the territory of the State) can choose, alternatively if:
 deduct donations in favor of non-profit organizations up to the limit of 26% of the total declared business income in the tax return and in any case up to a maximum of € 30,000.00. (Ref .: art.100 letter h of Presidential Decree no. 917/1986)
 deduct donations to non-profit organizations for an amount not exceeding € 30,000.00 or 2% of the declared business income in the tax return. (Ref .: Article 100, paragraph 2, letter H - Presidential Decree no. 917/86 of the Consolidated Income Tax Law)
 We remind you, however, that in both cases (natural or legal persons) to be able to implement the deduction you must be in possession of our donation receipt, complete with all the donor data.
 The association finances itself with membership fees, the sale of year-end calendars and the voluntary work of many people.
 The Secretariat will then send the receipts relating to the association and the liberal donation.