Individuals may choose either to deduct donations from their taxable income (up to 10% of their total declared income) or to claim a tax credit against personal income tax (IRPEF) equal to 30% of the total amount donated in each tax year, up to a maximum of €30,000, for charitable contributions made to Enter Academy. For individuals, these expenses are included in the pre-filled tax return, either as deductions or tax credits, depending on which option is more favorable to the taxpayer based on the information contained in the Single Certifications submitted to the Italian Revenue Agency. In any case, taxpayers may modify their tax return by reporting the expense either as a deductible or as a tax credit. Entities and companies, on the other hand, may only deduct donations from their taxable income, up to 10% of their total declared income. For both individuals and entities, taxpayers are required to retain and provide, upon request by the Italian Revenue Agency, documentation related to the payments made (e.g., in the case of payment by credit card, debit card or prepaid card, a bank statement or statement issued by the card provider showing the beneficiary of the donated amounts).