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.
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.
Our bank details are:
Banca Intesa San Paolo
55000-Fil. Centralized Ter. S.
IBAN: IT93 T030 6909 6061 0000 0070 942