FAQ

Eight per thousand (now currently abbreviated 8x1000) is a percentage of the individual annual income tax that can be devolved to the Italian State or one of the religious confessions that have signed an Agreement with the State.

Citizens choose the entity (the State or a religious confession) they wish to devolve their 8x1000 to when filing their income tax return form, by signing their name in the dedicated box in 730 and Certificazione Unica modules (see an example here). The Concordat with the Catholic Church and the Agreements with religious confessions regulate the terms and objectives for using the sums devolved to the beneficiaries. In case no preference is expressed, the income tax percentage is assigned (proportionately to the preferences actually expressed) to the entities included in this list of 8x1000 recipients.

When was 8x1000 established?

8x1000 was established on February 18, 1984 when the New Concordat between the Italian Republic and the Vatican was signed. It defined the amount and type of support granted by the Italian State to the Catholic Church, limiting it to a fraction (eight per thousand or 0.8%) of the overall amount of the individual income tax (IRPEF) (Law no. 222/1985). 

This support ― which can be assigned also to the Italian State ― was later extended to other religious confessions that have a recognized public legal personality and are signatories to an Agreement.

To learn about our projects visit this dedicated page.

If necessary you can contact our 8x1000 Office directly.

To assign your 8x1000 you just need a signature.

Every Italian citizen may assign their 8x1000 to the State or one of the religious confessions that have signed an Agreement by filling in the dedicated section of the income tax return of natural persons.

For those taxpayers who are not required to fill in an income tax return, the certificazione dei redditi (income certificate, CU) including the signed form to express their 8x1000 preference may be:

• sent to the qualified branch of the Agenzia delle Entrate (tax authority) or filled in online;
• delivered in a sealed envelope at a post office or through an authorized intermediary (e.g. an accountant).

What happens if I don’t assign my 8x1000?

8x1000 funds are distributed proportionately to the preferences received by each entity. In case a citizen doesn’t sign the form and therefore doesn’t express any preference, their 8x1000 is assigned anyway, proportionately to the choices actually indicated: each 8x1000 beneficiary will receive an additional percentage of the total income revenue of natural persons, based on the percentage of signatures it received.

What is the purpose of 8x1000?

The law limits the areas of intervention of the religious confessions that are 8x1000 beneficiaries: funds may be invested in cultural, charitable or religious activities and initiatives outlined in each Agreement.

Click here to see the list of all 8x1000 beneficiaries.

Learn how to devolve your 8x1000 to IBISG.

Every citizen may express their preference in assigning their 8x1000 to the Italian State or one of the twelve religious confessions who have signed an Agreement with the State, starting from 1985. 

As of 2020, the following entities and religious confessions have signed an Agreement with the State: 

• Catholic Church
• Assemblies of God In Italy
• Italian Union of the Seventh-Day Adventist Churches
• Union of Methodist and Waldensian Churches
• Evangelical-Lutheran Church in Italy
• Union of Italian Jewish Communities
• Christian Evangelical Baptist Union of Italy
• Sacred Orthodox Archdiocese of Italy and Malta and Exarchate of Southern Europe
• Apostolic Church in Italy
• Italian Buddhist Union
• Italian Hindu Union Sanatana Dharma Samgha
• Istituto Buddista Italiano Soka Gakkai

The above-mentioned beneficiaries are required to use the funds they receive to pursue the goals established in the Agreement they have signed. 8x1000 funds are shared based on the preference that citizens express when they file their tax declaration and, when there is no indication of preference, the quotas are redistributed proportionately to the choices indicated by all taxpayers.

To learn more about our projects go to this dedicated page.

See the list of possible 8x1000 beneficiaries.

To assign one’s 8x1000, one only needs a signature no fiscal code or other kind of code referring to the beneficiary is needed.

Besides this characteristic that distinguishes 8x1000 from 5×1000 and 2×1000, it may be useful to list the possible recipients identified by law for the various percentages of one’s income tax:

• 8x1000 can be assigned to the Italian State and to the religious confessions that have signed an Agreement with the State. 
• 5x1000 can be assigned to research entities, organizations of volunteers or organizations having social aims by indicating their fiscal code
• 2x1000 can be assigned only to political parties

Is the donation of your 8x1000 exclusive?

Devolving your 8x1000 does not exclude donating your 5x1000 or 2x1000: taxpayers may assign all three at the same time when filing their tax return forms.

Click here to see the list of all 8x1000 beneficiaries.

Learn how to assign your 8x1000 to the IBISG.

The distribution of 8x1000 quotas is mandatory and regulated by the Agreements signed by the Italian State.

The choice of beneficiary is always optional. If a citizen does not indicate a beneficiary, their income tax percentage will be assigned anyway: it will be distributed to all beneficiaries proportionately to the choices indicated by all

taxpayers.

Projects and initiatives financed with 8x1000 funds

Within the limits set by current regulations, each beneficiary adopts its own policy as regards the initiatives and activities that it will support through the 8x1000 funds it will receive. These projects are usually published on dedicated websites or pages.

It is worth mentioning that, should a citizen not fill in the 8x1000 form of their income tax declaration (or, if they are exempted from filing an income tax declaration, should they not express their preference regarding this income tax percentage), they will not be fined or sanctioned in any way.

Click here to see the list of all 8x1000 beneficiaries.

Learn how to devolve your 8x1000 to IBISG. 

In order to assign the 8x1000 of your income tax, you just need to sign your name in the box indicating the name of the beneficiary of your choice.

To express your preference correctly there is NO need to include the fiscal code of the beneficiary. Your signature in the right box is sufficient (see an example).

Form 730-1 and 8x1000 beneficiaries

Form 730-1 is entirely dedicated to 8x1000. The upper part must be filled in with the taxpayer’s data, while the lower part includes the list of possible beneficiaries. Only one entity can be chosen from the list of those that have signed an Agreement with the Italian State.

Filling in this form is mandatory; however, indicating your preference is not. In case no choice is indicated, your percentage will be redistributed proportionately to the preferences expressed by the other taxpayers.

Click here to see the list of all 8x1000 beneficiaries.

Learn how to assign your 8x1000 to the IBISG.

Signing the Agreement with the Italian State and, as a consequence, receiving 8x1000 funds meant for IBISG a new starting point to respond to the expectations and the great trust it received from the Italian society.

The Istituto Buddista Italiano Soka Gakkai (IBISG) – formerly AINS, then ISG - was recognized as a legal person in 2020, which meant that the IBISG no longer was a simple association but became a fully-fledged religious organization. The following step was signing theAgreement with the Italian State.

similarly to other confessions in the country. The Italian Constitution establishes that a religion should further regulate its relations with the Italian State beyond the indications already included in the Constitution itself. Article 8 reads that the relations between the State and religious confessions other that the Catholic church are regulated by law based on the Agreements signed with those confessions. Each Agreement recognizes similar rights and prerogatives, that are specified and detailed according to the characteristics and needs of each religious movement. 

The Soka Gakkai and dialogue among religions

Religious dialogue is one of the main points of the Soka Gakkai’s global vision. We believe that, by treading a path of dialogue and reciprocal improvement, every religion can manifest its intrinsic value and contribute to creating fellowship, which is fundamental to bring about world peace.

Since the 1990s the IBISG has been committed to inter-Buddhist and interreligious dialogue participating in the religious councils organized by many municipalities, regions and ministries and attending the meetings with other faiths held all over Italy. At the same time, it participates in academic debates on subjects of common interest. 

See the page dedicated to the Agreement with the Italian State.

To learn more about the Istituto Buddista Italiano Soka Gakkai visit About us.

The IBISG financially supports itself with the voluntary contributions of its members (offerings), which are used to accomplish its institutional aims. After the Agreement law was approved, one can deduct from one’s overall income the donations give to the Istituto up to 1,032.91 euro, as long as the payment is traceable (not made in cash).

On the other hand, the 8x1000 of tax revenues is divided based on the choice taxpayers make when they fill in their yearly income tax return. In case this choice is not expressed, the amount is proportionally divided among all the eligible recipients. 

Learn how to assign your 8x1000 to IBISG.

Click here to see the list of all 8x1000 recipients.

In line with its mission and with the teachings of Nichiren Daishonin’s Buddhism, the Istituto Buddista Italiano Soka Gakkai (IBISG) aims at using 8x1000 funds to contribute to creating value in society, building peace and achieving a society based on the respect of the dignity of life in every form.

Based on these values, the Istituto has chosen to operate in the following areas of intervention:

• Education
• Culture
• Human rights
• Research
• Environment

Learn about our commitment towards social and humanitarian activities.

To submit a project proposal consistent with the guidelines and the intervention areas identified by the Istituto Buddista Italiano Soka Gakkai, you can apply through our Platform.

Find out how to submit a project proposal.

8x1000 recipients include the Italian State and twelve religious organizations and confessions who have signed the Agreement with the State.

Here is the complete list of 8x1000 funds recipients as of 2020: 

To learn more about the Istituto Buddista Italiano Soka Gakkai visit About us.

Learn how to devolve your 8x1000 to IBISG.

The IBISG supports projects through the 8x1000 funds it receives thanks to the Agreement law signed with the Italian State. The funds are always given to whole projects or to perfectly identifiable parts of projects, while they are never generically destined to support an entity or association. The selection of beneficiaries is based on a detailed project proposal including a financial plan.

How are funds transferred?

Beneficiaries are required to keep separate accounting records for the project and list only eligible expenses. Funds are transferred as the project progresses, based on an assessment of the qualitative aspects agreed upon and on detailed reports.

To submit a project proposal consistent with the guidelines and the intervention areas identified by the Istituto Buddista Italiano Soka Gakkai, you can apply through our Platform.

Find out how to submit a project proposal.

Once a project ends, all the reports on the initiatives that were financed can be found in the Reports section.

To learn more about the Istituto Buddista Italiano Soka Gakkai visit About us.