The 5 x 1000 changes

We have known it for 15 years and by now very few , when they hear about “five per thousand”, they do not make a connection, even if only in summary form, with the world of volunteering and associations. It happens above all in times of tax returns, when a sort of “taxpayer hunt” is unleashed to ensure, through advertising in the media or through word of mouth from relatives and friends, the highest number of signatures possible. A little review can therefore simply be limited to remembering that the 5x1000 indicates that portion of the personal income tax - the taxes paid by each of us - that the state then passes on to entities that carry out activities deemed socially relevant. A mechanism that has accompanied us with mixed fortunes since 2006 and which remains crucial for the economic vitality of thousands of companies in our country.
Now something will change. Long awaited as part of a more general reform of the third sector, a Decree of the Prime Minister (yes, a Dpcm) published a few weeks ago in the Official Gazette has in fact renewed the procedures and terms for access to the 5x1000, introducing novelties that aim to improve the entire system. Seen from the angle of the individual taxpayer in reality nothing will change (the mechanism of the signature in the tax return remains) but knowing how everything works is useful, also to be able to choose with more awareness.

Therefore, compared to today, the number of subjects admitted to the contribution will be enlarged : in addition to health research, scientific research, universities and municipalities, there may no longer be only "non-profit organizations", voluntary organizations and social promotion associations , but all third sector entities registered in the new single national register provided for by the reform law. When the Registry starts (it takes a few more months), all private non-profit entities that pursue solidarity purposes will also enter the 5x1000 system, such as social enterprises, social cooperatives, philanthropic entities, foundations.

The 5x1000 lists then become permanent (stop the need to submit a registration every year) and the obligations for the institutions are simplified, which - let us remember - in the vast majority of cases live on voluntary activity of those who animate them. To protect the entire system, there will be new rules of transparency and reporting, to combat the few abuses that do so much harm to the image and reputation of the non-profit. An acceleration in the liquidation procedures is also expected (the money will no longer take years to arrive in the coffers of the beneficiaries). With a significant detail: since today a large number of entities, obtaining very few signatures, receive negligible sums from the State and in fact substantially useless for real support, it is expected that the minimum amount payable to a single entity will rise from 12 to 100 EUR. This will make it possible to "waste" fewer resources and shorten bureaucratic times.


Stefano Caredda
NP October 2020