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Support us

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 annual fee is € 50 to which it is possible to associate an increasing liberal donation to arrive for subsequent bands up to € 290.

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For 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)

 

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 resident 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 and the voluntary work of many people.

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Our bank details are:

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Banca Intesa San Paolo 
Branch:
55000-Fil. Centralized Ter. S. 

IBAN:  IT93 T030 6909 6061 0000 0070 942

BIC:   BCITITMM
 

Application for membership 

The undersigned

  • having read the Statute of the Smom onlus Association and accepting the articles of which it is composed without reservations;

  • sharing the aims that the Institute promotes;

 

he asks

  • to be admitted as a member of the Association;

  • to receive confirmation of the acceptance of your request or a reasoned refusal by the Governing Council;

 

undertakes to:

 

  • observe the provisions of the Governing Council;

  • to pay the membership fee approved by the Governing Council.

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The SMOM Association declares  its non-commercial nature pursuant to art. 79, paragraph 5 of Legislative Decree 117/2017 and that, therefore, in relation to the donations paid, donors can opt:

  • if natural persons:

  • for the deduction from gross tax for IRPEF purposes for an amount equal to 30% of the donation made, within the limits of €. 30,000.00 (Article 83 paragraph 1 of Legislative Decree 117/2017);

  • if companies:

  • for the Deductibility from the total net income within the limits of 10% of the total declared income (Article 83 paragraph 2 of Legislative Decree 117/2017).  

 

To the  pursuant to and for the purposes of the GDPR EU 2016/679 we inform you that the processing of your data - collected from you - is carried out for the exclusive pursuit of the statutory purposes of the SMOM Association. 

PRIVACY (Legislative Decree 196/2003) We inform you that the data provided will be kept strictly confidential and will be used only for associative purposes and for the necessary legal obligations. For no reason will they be disclosed to third parties without the necessary consent. Pursuant to and for the purposes of the GDPR EU 2016/679 we inform you that the processing of your data collected from you is carried out for the exclusive pursuit of the statutory purposes of the SMOM Association.

* fill in each part and send by e-mail to the address  segreteria@smom.care, or by post to the registered office of the Association in via Antonio Lecchi, 9 - 20143 Milan (Mi)

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