The FINANCE MINISTER Seen art. 3 October 5, 1993 law # 409, which stipulates that as from the tax year in progress at the date of entry into force of the law, individuals can deduct from income for the purposes of the income tax of individuals, donations in cash, up to the amount of two million lire, in favour of the Tavola valdese, organ of the Waldensian Evangelical Church , Union of Methodist and Waldensian churches, designed for the purpose of worship, education and charity of the Tavola valdese; Considered the need to establish methods for the deduction of charitable donations above; See paragraph 3 of the same article. 3, which provides that the terms of such deduction shall be determined by Decree of the Minister of finance in agreement with the Waldensian table and found that the Waldensian table showed that agreement in the minutes of the December 11, 1993 pursuant to art. 18 August 11, 1984, law n. 449;
Decrees: Article only donations in money paid as from January 1, 1993 by individuals in favour of the Tavola valdese, organ of the Waldensian Evangelical Church, Union of Methodist and Waldensian churches, designed for the purpose of worship, education and charity of the Waldensian table itself, must be for the purpose of their deduction from income up to the amount of two million lire , by the following documents: 1) attestation or certification issued by the Tavola valdese, on special printed and numbered by the Tavola valdese and containing: the sequence number of the attestation or certification; last name, first name and place of residence of the donor; the amount of liberal; the purpose of liberal. The attestation or certification, which must be registered to the Waldensian table, can be issued and signed by the legal representative of the Waldensian table, even by persons appointed by the Tavola valdese at churches that are part of the Union of Methodist and Waldensian churches. The Waldensian table also can entrust the collection of sums which are the subject of liberal to other corporations, institutes, organizations, committees, commissions and other association; in this case, the subscription of the attestation or certification on behalf of the Waldensian table must be preceded by the indication of the name of the entity in charge; 2) certificate or receipt in post account payable to the Waldensian table or at a local church, part of the Waldensian Evangelical Church, Union of Methodist and Waldensian churches, containing the purpose of liberal. In the latter case, the Bulletin of postal account must include a specification of the name of the local church in charge; 3) in case of bank transfer in favor of the Tavola valdese, receipt issued by the company customer credit, attesting to the accreditation of the amount of Liberal, on bank account held by the Waldensian table, containing the purpose of liberal. For the purpose of attaching the tax return of documents showing the payments made on the provisions of the fourth paragraph of art. 3 of the Decree of the President of the Republic September 29, 1993, no. 600, and subsequent amendments. This Decree will be published in the official journal of the Italian Republic. Rome, December 11, 1993 the Minister: ROOSTER