Published in the official gazette n. 231 of 17 September 2020 on decree of the president of the council of ministers of 23 July 2020, which defines the methods and terms for access to the distribution of the five per thousand income tax for natural persons of the entities receiving the contribution, as well as the methods and terms for the formation, updating and publication of the permanent list of registered bodies and for the publication of the annual lists of admitted bodies.
Who can apply for accreditation of the five per thousand contribution?
With the above-mentioned DPMC, the new accreditation methods are defined for the purposes of accessing the allocation of the five per thousand contribution. In particular, they can request it:
- Entities registered in the single national register of Third sector;
- scientific research and university bodies;
- health research bodies;
- amateur sports associations;
- voluntary organizations;
Permanent list of accredited bodies
Pursuant to paragraph 2, article 8, decree of the president of the council of ministers of 23 July 2020, each public administration on its website, by 31 March of each year, the permanent list of bodies accredited in previous years, integrated and updated following errors reported, changes in the data that have occurred, revocations communicated and cancellations made.
Taxpayers make the choice of destination of the five per thousand of their personal income tax (IRPEF) using the form attached to the single Certification model, form 730-1, or the form attached to the Personal Income Tax form.
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