Choose to donate your 5x1000 to Foundation Child

The Foundation Child for Study and Research into Childhood and Adolescence was established in 1998 to promote a child-centred culture through the study and advancement of knowledge on physical and mental health, behavioral and emotional development, and psychopathology in children and adolescents. The Foundation is committed to fostering motivation, competence, and scientific excellence among researchers and clinicians working in child and adolescent mental health worldwide. 

How to donate my 5x1000 to Foundation Child

It’s simple!

  • Fill in Form 730, your CU (Certificazione Unica), or the Individual Income Tax Return (Modello Redditi Persone Fisiche, formerly Modello Unico).
  • Sign the box marked “SCELTA PER LA DESTINAZIONE DEL CINQUE PER MILLE DELL’IRPEF”.
  • Enter the following tax code: 97228830150

Even those who do not file an income tax return — for example, those who only receive the tax documentation provided by their employer or pension provider — can still donate their 5×1000.

5x1000 Choice: Frequently Asked Questions

Who can allocate their 5x1000?

Any taxpayer who files an income tax return can allocate 5×1000 of their taxes to a non-profit organisation.

Remember that the 5×1000 does not replace the 8×1000 or the 2×1000. You can therefore make all three choices: these are three separate opportunities provided by the Italian State to support different areas and causes.

In addition to signing the section dedicated to Third Sector Organisations, you must enter our tax code in the space provided below your signature.

Tax code: 97228830150

The deadlines for submitting income tax returns are:

  • 30 September 2026 for both the standard Form 730 and the simplified or pre-filled Form 730, as well as for the Individual Income Tax Return (Modello Redditi Persone Fisiche);
  • 31 October 2026 for Certificazioni Uniche (CU) containing income that can only be declared through the 2025 Individual Income Tax Return, such as certain types of professional self-employment income.

Every year, the Italian Revenue Agency (Agenzia delle Entrate) publishes an updated online list of all eligible beneficiaries — including organisations, associations and non-profit entities — that may receive 5×1000 contributions.

Allocating your 5×1000 is optional.

If you sign the 5×1000 section but do not specify the beneficiary organisation, your contribution will be distributed within the chosen category in proportion to the preferences received by the eligible organisations in that category.

If you provide neither a signature nor a tax code for the 5×1000, the corresponding share of tax will remain with the State.

The 5×1000 is a share of personal income tax that taxpayers can allocate to eligible non-profit organisations included in the official list of beneficiaries published by the Italian Revenue Agency.