Applicability to non-profit organizations of the budget models referred to in Ministerial Decree no. 39/2000

The Ministry of Labour, with Note no. 19.740 of 2021, clarified that the budget models referred to in D.M. no. 39/2020 approved for Third Sector Entities are immediately applicable also to Onlus. The Ministry also clarified that, during the transitional period, the institutional activities referred to in article 10 of Legislative Decree no. 460/1997; similarly, the item "other activities" must be understood as referring to the connected activities referred to in article 10, paragraph 5 of Legislative Decree no. 460/1997.