By today, 28 February 2019, all non-profit organizations (and others) will have to highlight on their websites and/or social profiles the contributions of a public nature received (grants, assignments and contributions of any kind, including the sums of the 5×1000 collected in 2018), thus fulfilling the online transparency obligation introduced by law no. 124/2017 and envisaged for all recipient entities of total sums exceeding 10,000 euros.
With the circular n. 2/2019, information has been provided regarding the contents to be published. In particular, the public administration that disbursed the resources, the amount of the disbursed sums, the date of collection (the cash and not accrual principle applies) and the reason for payment must be indicated.
Although according to the Council of State this sanction is applicable only to companies, the law provides that the failure to fulfill this obligation gives rise to the possibility for the disbursing bodies to request the repayment of the sums.
