The deadline to apply for accreditation for the distribution of the 5 per mille by entities intending to benefit from the contribution in the current financial year expires tomorrow, April 10, 2026. Compliance must be carried out through the Single National Register of the Third Sector (RUNTS) for the Third Sector entities concerned, which has become the ordinary channel for accessing the benefit, while compliance with the deadlines set for the publication of the lists and for any corrective interventions remains central.
What is the 5 per mille
The 5 per mille is the portion of Irpef (personal income tax) that taxpayers can allocate, when filing their tax returns, to support entities operating in areas of social interest. The choice does not involve any additional tax burden for the taxpayer, but exclusively affects the destination of a portion of the taxes due. The option is exercised by signing the appropriate box on the tax return and indicating the tax code of the beneficiary. In the absence of a specific nomination, the sums are nonetheless distributed according to the criteria established by the sector regulations.
Eligible entities
The benefit concerns a plurality of categories expressly identified by the reference regulations. These include Third Sector entities registered with the RUNTS, including social cooperatives and excluding social enterprises established in corporate form, as well as scientific research entities, health research entities, municipalities for social activities carried out in the taxpayer’s territory of residence, and amateur sports associations recognized by CONI and affiliated with a sports promotion body.
The procedure through the RUNTS
For Third Sector entities, the request for accreditation must be submitted through the RUNTS platform. The procedure requires accessing the portal, filling out the application, uploading the summary sheet, and subsequently sending the file with a digital signature; the request can also be sent during registration, provided that the process is completed by the established deadline of April 10. There is also the possibility of requesting the correction of any errors by April 30, before the publication of the final list of admitted entities, so as to remedy formal or material inaccuracies that could affect the correct inclusion of the entity in the distribution.
Obligations following admission
Access to the contribution entails specific reporting obligations for the beneficiary entities. The sums received as 5 per mille cannot be used freely, but must be used for the pursuit of the entity’s institutional purposes, and their destination must be documented with a specific report, to be drawn up within twelve months of receipt. The reporting must be accompanied by an illustrative report to the RUNTS, suitable for clearly representing the use of the resources received. Supporting documentation must be kept for ten years. For entities that receive amounts exceeding 20,000 euros, there is also an obligation to transmit the report and the illustrative report to the competent administration within thirty days of the deadline set for their preparation.
Overall ceiling rises: more resources for the non-profit sector
One of the elements of greatest interest is the raising of the overall limit of resources allocated to the 5 per mille, which is brought to 610 million euros. This is a significant increase, intended to expand the capacity of the system and reduce the compression of the amounts actually attributable to the beneficiary entities. The increase in the ceiling responds to the need to adapt the allocation to the trend of choices expressed by taxpayers, who in recent years have confirmed the strong relevance of the instrument.