It was published in the Official Gazette no. 177 of 26 July 2021 the decree of the Ministry of Labor 19 May 2021, n. 107, Regulation pursuant to article 6 of legislative decree n. 117 of 2017 (Third Sector Code), concerning the identification of criteria and limits of various activities, which will enter into force on 10 August next.

Activities other than those of general interest are considered instrumental if, regardless of their object, they are exercised for the exclusive realization of the civic, solidarity and social utility purposes pursued by the ETS.

Si considerano secondarie se, in ciascun esercizio, ricorra una delle seguenti condizioni:
a) i relativi ricavi non siano superiori al 30% delle entrate complessive dell’ETS;
b) i relativi ricavi non siano superiori al 66% dei costi complessivi dell’ETS.

The total costs also include:

  1. the notional costs relating to the employment of volunteers registered in the appropriate register, calculated by applying, to the hours of volunteering activity actually carried out, the gross hourly wage envisaged for the corresponding qualification by the collective agreements;
  2. the free disbursements of money and the transfers or free disbursements of goods or services, for their normal value;
  3. the difference between the normal value of the goods or services purchased for the purposes of carrying out the statutory activity and their actual purchase cost.