Five per thousand (5×1000): How It Works and How to Donate

Sign to donate 5×1000 to Associazione Italiana Bipolari

The “5 per mille” is a portion of IRPEF (Italian Personal Income Tax) that the italian government allocates according to the instructions provided by taxpayers when they file their tax returns, and it is earmarked for nonprofit organizations listed with the The “5 per mille” is a portion of IRPEF that the government allocates according to the instructions provided by taxpayers when they file their tax returns, and it is earmarked for nonprofit organizations listed with the Agenzia delle Entrate (Italian Revenue Agency).

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To donate your “cinque per mille” to AIBP, sign in the section of your tax return designated for the 5×1000 in the box labeled “Support for volunteer organizations and other non-profit organizations of social utility, social promotion associations, and recognized associations and foundations operating in the sectors referred to in Art. 10, C. 1, letter A) of Legislative Decree No. 460 of 1997,” and enter our tax ID number 97950860151

No! It is allocated from a portion of the income tax (IRPEF) and therefore does not entail any additional cost to the taxpayer.

All individuals residing in Italy (including non-EU citizens with valid residence and work permits) who earned taxable income during the tax year.

Yes! The 5×1000 does not replace the 8×1000 allocation, but it’s an additional option.
No! You may select only one preference and enter the tax ID number of only one beneficiary organization.
 

The contributions will be distributed proportionally among all entities eligible for the 5×1000 program.

 

If you do not sign, the contribution will go directly to the government, which will decide how to use it.

The 5×1000 applies exclusively to IRPEF, that is, to individuals. An entrepreneur may therefore choose to allocate 5×1000 of their personal income.
Yes! Even taxpayers who are exempt from filing the CU form (formerly CUD) can allocate their 5×1000 using the special form attached to the single tax return.
No! The 5×1000 allocation is not a donation or charitable contribution, so it does not qualify for the relevant tax benefits
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