On your tax return form, you can allocate five per thousand of your IRPEF to support activities aimed at protecting, promoting, and enhancing the sites managed by the Lazio Regional Directorate of National Museums.
To make this selection, simply sign in the section titled “Funding for the protection, promotion, and enhancement of cultural and landscape heritage” and enter the tax ID number of the Lazio Regional Directorate of National Museums: 97841310580.
What is the “5 per mille” program?
The “5 per mille” (5×1000) is theportion of personal income tax that taxpayers, in accordance with the principles of fiscal subsidiarity, may allocate to nonprofit organizations listed in the registry of beneficiaries maintained by the Italian Revenue Agency, as well as to social initiatives of municipalities and public administrations. The “5 per mille” was introduced by the 2006 Finance Law (Art. 1, paras. 337–340, Law 266/05) and subsequently confirmed by subsequent finance laws; in 2014, it was permanently established (Art. 1, para. 154, Law 190/14). The “5 per mille” mechanism was renewed by Legislative Decree 111/2017as partof the Third Sector Reform, and the regulations were subsequently defined by thePrime Ministerial Decree of July 23, 2020 (Official Gazette, September 17, 2020).
What are the purposes of the “5 per mille” program?
The purposes of the “5 per mille” program are expressly defined by law. Public administrations, municipalities, and nonprofit organizationswhose activities fall within the purposes defined by law are eligible to receive funds from the “5 per mille” program and may therefore register with a specific administrative body. Institutions under the Ministry of Culture are required to allocate the funds received to activities aimed at the protection, promotion, and enhancement of cultural and landscape heritage.
How is the 5 per mille allocated?
Each taxpayer may allocate0.5 percent of the net income tax (IRPEF) reported on their tax return to one of the eligible categories:
–by signing in the appropriate box, so that your 5 per mille is distributed among all participants;
-or by selecting an organization and providing its Tax ID Number in the box.
If the taxpayer signs in a box, indicating a tax ID number corresponding to a beneficiary not included in that list but in another,the amount is still allocated to the entityto which the tax ID number refers.