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Tax benefits

For every donation to the University of Bologna, you can obtain tax deductions or allowances.

3 things to remember

Donate with traceable instruments

Use credit cards (including prepaid ones), bank transfers or bank drafts made out to Alma Mater Studiorum-Università di Bologna stating the words "non-transferable"

Keep the documentation

Always keep the payment certificate with the reason for payment

Make a claim through your tax return

You can claim the deduction or allowance, with appropriate documentation, through your tax return

What is the value of the benefit I am entitled to

Monetary donations to the University of Bologna are tax deductible within the limits set by law, the amounts varying for private individuals and for companies and organisations. In particular:

  • For people
    donations are fully deductible from the donor's overall income, with no limit on the income or amount of the donation. If the donations are destined for technological innovation, school and university construction work, or expansion of the educational offering, the expense can be deducted from the donor’s gross income in the amount of 19%.
  • For companies
    which are subject to the corporate income tax IRES, the level of deductibility is defined according to the characteristics of the entity receiving the donations and/or the activities it carries out:
    • donations destined for education, recreation, social and health care, worship or scientific research purposes are fully deductible up to 2% of the declared business income
    • funds granted to universities as contributions or donations to fund research are deductible from income.

Art Bonus: supporting cultural venues

If you wish to become a patron of the arts, you are entitled to a tax incentive in the form of a tax credit..

The credit equals 65% of the donated amount, divided into 3 equal annual instalments.

In particular:

  • If you are an individual or have a non-commercial activity (whether employed or retired), you can receive a tax credit of up to 15% of your income;
  • If you have a commercial activity, you may benefit from a tax credit not exceeding 5 per thousand of your annual revenue.

Find out more