Tax benefits are provided for those who give food products to needy people with no charge. The uncharged cessions are not considered by the calculation of the business income, taxed by the “IRES” and the “IRPEF”. If the given food doesn’t exceed the value of 50,00 euros or if the deduction of “IVA” on the price of them was not made, on the purchase or importation of the transferred goods, (according to the article 19 of the d.P.R. 633/1972), the cessions are free from IVA.