ref: art. 83 Legislative Decree 117/2017 paragraph 2
Cash or in-kind donations made to Cooperativa Margherita / Margherita Soc. Coop. Sociale ONLUS by individuals are deductible up to 10% of the total income. The excess can be deducted in subsequent years up to the fourth year.
A specific decree by the Minister of Labor and Social Policies, in agreement with the Minister of Economy and Finance, identifies the types of in-kind goods that entitle the donor to a tax deduction or deduction and establishes the criteria and methods for valuing the donations referred to in paragraphs 1 and 2.

or

ref: art. 83 Legislative Decree 117/2017 paragraph 1

Liberal donations in cash or in-kind, up to a maximum amount of 30,000 euros, to Cooperativa Margherita / Margherita Soc. Coop. Sociale ONLUS allow a tax credit equal to 30% of the donation made.
However, the deduction is only allowed for donations made through traceable means (bank transfer, postal current accounts, credit cards).

ref: art. 83 Legislative Decree 117/2017 paragraph 2
Cash or in-kind donations to Cooperativa Margherita / Margherita Soc. Coop. Sociale ONLUS made by entities subject to corporate tax (I.Re.S.) are deductible up to 10% of the total income. The excess can be deducted in subsequent years up to the fourth year.
In-kind donations are determined by a ministerial decree not yet issued, so the regulation is not applicable.