Donations to APS: the 19% tax deduction and deductibility — 2026 guide

Intro: the gift that pays off for the donor (and the APS)

Imagine this scenario: one of your supporters contacts you and says, "I want to give you €1,000 for the next festival." Sounds good, right?

Now imagine that same supporter knows that those €1,000 will actually cost them only €810, because they recover €190 from their IRPEF (personal income tax). Suddenly, your APS receives the full €1,000 gift, but the supporter gets to see it as an investment they "gave up" only €810 for. It's a fiscal win-win.

This mechanism is called the 19% deduction (detrazione) (and, in rarer cases, 10% deductibility, or deducibilità). It's a tool that, once properly understood, can multiply the average amount your donors give without you losing anything. The APS always receives €1,000, the donor pays €810, the State forgoes €190 in revenue (a simplified calculation).

In this article we explain how it works in 2026, when to apply it, and how to structure your donation requests to maximize this advantage.

The 2026 issue: the paradigm shift for former ONLUS

Let's start with an important and not always understood change: from 2026, only entities registered with the RUNTS can offer donors deductions and deductibility.

What does that mean? If your APS was registered as an ONLUS until 2025, but you are not yet registered with the RUNTS, from 2026 onward donations to your APS will not entitle the donor to any deduction. In plain terms: you lose an important fiscal incentive.

Critical deadline: March 31, 2026 for former ONLUS to register with the RUNTS. If you haven't already, do it immediately. Your accountant will tell you this too, but we're repeating it for clarity.

Let's assume you're duly registered with the RUNTS (or were founded as an APS after 2017, so you're already in the system). Then you can use deductions and deductibility. Let's see how.

What "erogazioni liberali" (donations) actually are

An erogazione liberale (liberal donation) is a payment of money (or goods) made without any direct economic consideration in return. Examples:
- A cash donation to an APS
- A bequest
- Payment of membership fees (if they exceed the cost of the services received)
- A donation of goods (computers, books, equipment) at a declared value

These are NOT liberal donations (and therefore don't entitle the donor to deductions):
- Payment for event tickets
- Enrollment in a training course
- Purchase of merchandise (e.g., t-shirts, gadgets)

Critical point: the donation must be free of any equivalent economic consideration. If you donate €1,000 and receive tickets worth €900, you can only deduct the €100 difference.

Mechanism 1: 19% deduction (for individuals)

The deduction is the simplest and most widely used mechanism. Here's how it works:

Who benefits

Individuals resident in Italy who make liberal donations in cash to non-profit entities (APS registered with the RUNTS, ETS, ODV, ONLUS).

Maximum amount

The deduction is calculated on a maximum amount of €2,065.83.

In practice: if you donate €2,065.83, you deduct 19% = €392.51.
If you donate €3,000, you only deduct 19% on the first €2,065.83 (= €392.51); nothing on the remaining €934.17.

How it's applied

The donor (an individual) makes a bank or postal transfer to your APS, keeps the bank receipt, and enters the deduction they're entitled to on their 730 form or Modello Unico (income tax return).

Example:
- Donation: €500 via bank transfer
- Deduction: 500 × 19% = €95
- On the 2026 730 form (for 2025 income), the donor states they're entitled to a €95 IRPEF deduction
- At the time of filing (May-June 2026), the Agenzia delle Entrate checks that your APS is in good standing (RUNTS registration, public financial statement, etc.)
- If everything checks out, the €95 is credited to the donor (as a refund if due, or as a credit against other tax debts)

Documents the donor needs

To prove the donation, the donor needs:
1. Bank receipt of the transfer: a bank statement showing the transfer to your name
2. Payment reference: it must say "Donazione" or "Erogazione liberale" (Donation, or Liberal donation) in the transfer reference
3. Your details (which the donor already knows, but needs for the tax return):
- Full name of your APS
- Tax code (Codice Fiscale) of the APS (not of individual members)
- RUNTS registration number

How you can make this process easier:
- Create a donations page on your website (do you have one?) with these details. Example: "Donations: transfer to IBAN IT99BANKEXAMPLEAB12CD34, held by APS OnStage, Tax Code 99999999999, RUNTS number 123456. In the payment reference, write: 'Donazione erogazione liberale'."
- Send a thank-you email to donors with a small PDF attached containing the details above, so they can keep it for their tax return
- Does your CAF (tax assistance center) or accountant have the RN section of the Modello Unico where the list of donors goes? If not, ask them about it. It's useful for verification purposes

Deduction vs. deductibility: which one to choose?

Here's where it gets interesting. As an APS, you can let the donor choose between:
1. 19% deduction (up to €2,065.83)
2. 10% deductibility (up to 10% of total income, with no upper cap)

The right choice depends on the donor's income and situation. Let's see.

Mechanism 2: 10% deductibility (for individuals and businesses)

Deductibility is used less than the deduction, but in certain cases it's much more advantageous, especially for higher-income donors.

Who benefits

Individuals and businesses that make liberal donations in cash or in kind.

Maximum amount

Deductibility is calculated on total net income, with no upper cap (unlike the deduction). Limit: up to 10% of declared income.

Practical example:
- The donor has net income of €50,000
- They can deduct 10% = €5,000
- If they donate €7,000, they only deduct €5,000
- If they donate €3,000, they deduct the full €3,000 (which is less than 10%)

How it works (from a tax standpoint)

Deductibility reduces taxable income, not the tax itself as the deduction does.

If a donor has:
- Gross income: €50,000
- Deducts a donation: €5,000
- New taxable income: €45,000
- They'll pay taxes on €45,000, not €50,000

The tax advantage depends on the donor's IRPEF bracket. If they're in the 38% bracket (the highest), a €5,000 donation saves them €1,900 in taxes. If they're in the 23% bracket (the lowest), they save €1,150.

Deductibility for businesses

Private businesses (sole proprietorships, SRL, SPA) can also deduct donations to APS, up to 10% of income (with further limits). This matters: if your APS works in research, training, or culture, you may have corporate shareholders who donate for tax reasons.

As a cultural APS, you can receive donations from local SMEs. They deduct, you receive the cash. Win-win.

How do you let the donor choose?

You don't need to decide for them. The donor will choose based on their own tax situation. But you can inform them:

Post-donation thank-you letter (via email):

> Dear [Name],
>
> Thank you for your generous donation of €1,000 on [date].
>
> For your 2026 tax return, you can choose between:
>
> 1. 19% deduction (if you donate up to €2,065.83 per year): recover €190 on your 730 form
> 2. 10% deductibility (no upper cap): deduct the donation from your taxable income, with a tax saving equal to the donation amount × your IRPEF rate
>
> Contact us if you have doubts about which option is best for your situation.

Simple, clear, and the donor knows you have fiscal expertise.

Constraints: what does NOT entitle you to deductions

Not every "donation" entitles the donor to deductions. Here are the borderline cases:

Case 1: A donation with "moral recognition"

The donor gives €1,000 and your APS writes them a thank-you letter. Fine, this is a valid deduction.

If the donor gives €1,000 and receives a free ticket to your concert (whose public value is €80), then they can only deduct €920 (1,000 - 80). The Agenzia delle Entrate (Italy's tax authority) treats this as a partial transaction.

How to avoid problems: if you offer donations tied to "benefits" (a gala dinner for donors, preview access, etc.), clearly specify that the benefit has a declared economic value. Example: "Donation €1,000. Benefit: dinner for 2 (value €100). Actual deductible donation: €900."

Case 2: A donation disguised as payment

If a company provides "consulting services" to your APS for €10,000, but it's actually a donation, you cannot apply deductions. That would be tax fraud.

Keep a clear line between genuine donations and commercial transactions. If your APS pays for services, declare it as such. If you receive donations, declare them as such.

Case 3: Donations from foreign legal entities

A foreign foundation donates to your APS. This is complicated. Italian deductibility rules often don't apply to foreign entities. Consult an accountant if this happens.

Case 4: A "liberal" membership fee

Many APS charge membership fees (e.g., €50/year). That fee is not a donation if the member receives a service in return (event access, newsletter, voting rights).

If, however, your APS states: "Membership fee €50, you'll receive nothing in return, it's a pure donation," then yes, it is deductible.

Recommended practice: clearly specify on your enrollment forms whether the fee is a "donation" or includes "services and benefits." Don't create confusion.

Box: The offsetting limit from 2026

Here comes an important and little-known regulatory change:

From 2026, the deduction and the deductibility are compatible only if they refer to different entities.

In plain terms: a donor who gives €1,000 to your cultural APS for a film can deduct at 19% (€190).

But if the same person donates €500 to a different research APS, they cannot combine deductions on both donations beyond the overall cap of €2,065.83.

And if they use the 10% deductibility for one donation, they can't then use the 19% deduction for another donation in the same year. They choose one of the two mechanisms.

For you as an APS: when you explain the options to the donor, make it clear they cannot combine them. If they donate to you and to another APS in the same year, they must decide together which donation to deduct at 19% and which at 10% (or vice versa).

Box: Payment method (essential)

The deduction is valid only if the payment is made via:
1. Bank transfer (with IBAN)
2. Postal payment (at a counter or online via Poste Italiane)
3. Credit card (in your name, online)
4. Bank check (rare, avoid it)
5. Prepaid card (with bank traceability)

NOT VALID:
- Cash
- A bank transfer without a clear payment reference
- A generic payment with no reference to your entity

Consequence: a donor who gives you €500 in cash CANNOT deduct anything, because the Agenzia delle Entrate has no record of it.

How to make this easier: create an online donation page on your website (if you don't have one, use Stripe, PayPal, or other platforms). Also list your IBAN for bank transfers. Let donors know which methods you accept.

Concrete example: OnStage's donation strategy

Let's imagine that APS OnStage (the one from our article on the financial statement) wants to increase donations. Here's how it could use deductions:

Situation

- 40 current donors, average donation €50
- They want to double this to 80 donors, average donation €100

Communication strategy

Email to current and potential donors:
> Support OnStage: your 5% for Salento's culture
>
> Friend,
>
> When you donate to OnStage, you do it consciously. But did you know your commitment comes with a tax advantage?
>
> If you donate €100, you recover €19 on your 730 form. In practice, the donation only costs you €81.
>
> If you donate €500, you recover €95 (the maximum with the deduction). If you donate more than €2,065, you can instead deduct up to 10% of your income.
>
> How to donate (traceable, deductible):
> - Bank transfer to IBAN IT99EXAMPLE123 (OnStage)
> - Reference: "Donazione erogazione liberale"
> - Or online via Stripe: [donation link]
>
> What we'll do with the money: [description of a specific project]
>
> Thank you,
> Marco Donato, president, APS OnStage

Expected result

If the message is clear, many donors who were "considering" a donation will actually make it, knowing that the net cost is reduced.

Estimate: donations up by +40% to +100% compared to the previous year.

How to document things for the Agenzia delle Entrate

If the Agenzia delle Entrate (or one of your donors' accountants) contacts you to verify a donation, you should have:

1. 2025 financial statement with a "Donations received" line item (total amount)
2. A list of donors (name, amount, date): keep a register
3. Copies of bank receipts: received from your bank or post office
4. Communication with donors via email: thank-you notes + reminders of their tax details

If everything is in order, there's no problem. The Agenzia delle Entrate knows that APS receive donations and that the associated deductions are legitimate.

Borderline case: when the Agenzia delle Entrate blocks a deduction

Scenario: one of your donors requests a deduction for a €100,000 donation. The Agenzia delle Entrate contacts you and asks for clarification.

What to do:
1. Check your register: did they really donate €100,000?
2. If yes: confirm to the donor that the deduction is correct (19% of €2,065.83 = €392.51 max)
3. If no: the donor made up the donation. Tell the Agenzia delle Entrate that it does not appear in your register. It's not your fault if the donor lied.

How to protect yourself: keep a digital donation register (a spreadsheet or database) with:
- Date
- Donor name
- Amount
- Payment method
- Reference

You need this for your financial statement, and it's also your legal protection.

CTA: build your donation system in 2026

If your APS doesn't yet have a structured donation system, now is the time to build one. Here's the step by step:

1. A page on your website: create a "/Donate" page that explains:
- How to donate (IBAN, Stripe, PayPal)
- What you do with the money
- The tax advantage (19% deduction, 10% deductibility)
- Contact info for questions

2. Email automation: when a donation comes in, automatically send:
- A thank-you note
- A receipt (screenshot of the payment)
- A PDF with your tax details (tax code, RUNTS number, IBAN)

3. Internal register: open a spreadsheet where you log every donation. Needed for the financial statement and as legal protection.

4. Annual communication: every December, send donors an email summarizing their donations for the year and the details they need for their tax return.

5. Partnership with major donors: if a local company donates €5,000, arrange a meeting with their accountant to explain deductibility. They'll be grateful.

If implemented well, donations can become a significant line item in your budget. They're not the 5x1000 or public grants, but they represent genuine credibility with citizens.

Disclaimer

This article is informational and is based on Agenzia delle Entrate regulations as of May 2026. It does not replace the advice of an accountant specialized in non-profit taxation.

The rules on deductions and deductibility have many technical aspects (compatibility with other deductible expenses, cumulative limits, special cases for businesses, foreigners, etc.). If your APS wants to build a serious fundraising strategy, consult a CAF or an accounting firm.

The Agenzia delle Entrate has an official circular on the Codice del Terzo Settore: consult it if you have specific doubts.

Regulatory sources:
- Agenzia delle Entrate — Liberal donations
- Agenzia delle Entrate circular — Codice Terzo Settore
- FiscoeTasse.com — Liberal donations to ETS 2026

Laws:
- D.Lgs. 117/2017 (Codice del Terzo Settore, Italy's Third Sector Code), articles 83-85
- Art. 15, paragraph 1-quater, TUIR (Testo Unico IRPEF, Italy's consolidated income tax code) — donation deductions
- Art. 100, paragraph 2, TUIR — donation deductibility

Next article in the series: [Modello EAS for APS: when to file it and what you risk if you don't](/blog/modello-eas-aps-quando-presentarlo-cosa-rischi-non-fario) — deadlines, penalties, and what would happen if you skip this filing.

Internal links in the APS Taxation series:
1. [5x1000 for APS: registering on the 2026 list](/blog/5x1000-aps-iscrizione-elenco-2026-procedura-agenzia-entrate)
2. Donations to APS (this article)
3. [ETS tax regime: decommercialization](/blog/regime-fiscale-ets-decommercializzazione-art-79-cts-cosa-cambia)
4. [Modello EAS for APS](/blog/modello-eas-aps-quando-presentarlo-cosa-rischi-non-fario)
5. [VAT and the Third Sector: exemptions and application](/blog/iva-terzo-settore-aps-quando-applicarla-esenzioni-2026)